AB28,39Section 3. 40.02 (48) (am) 23. of the statutes is created to read: AB28,,101040.02 (48) (am) 23. A county jailer. AB28,411Section 4. 40.02 (48) (b) 3. of the statutes is amended to read: AB28,,121240.02 (48) (b) 3. A “deputy sheriff” or a “county traffic police officer” is any officer or employee of a sheriff’s office or county traffic department, except one whose principal duties are those of a telephone operator, clerk, stenographer, machinist or mechanic and whose functions do not clearly fall within the scope of active law enforcement even though such an employee is subject to occasional call, or is occasionally called upon, to perform duties within the scope of active law enforcement. Deputy sheriff or county traffic police officer includes does not include a county jailer, but does include any person regularly employed and qualifying as a deputy sheriff or county traffic police officer, even if temporarily assigned to other duties. AB28,513Section 5. 40.02 (48) (b) 5. of the statutes is created to read: AB28,,141440.02 (48) (b) 5. A “county jailer” is an employee of a county whose principal duties involve supervising, controlling, or maintaining a jail or the persons confined in a jail, as assigned by the sheriff under s. 59.27 (1), regardless of whether the employee has been sworn regarding his or her duties or whether the employee serves on a full-time basis. Notwithstanding par. (a), an employer may classify an employee who is a county jailer as a protective occupation participant under par. (am) 23. without making a determination that the principal duties of the employee involve active law enforcement or active fire suppression or prevention. A determination under this subdivision may not be appealed under s. 40.06 (1) (e) or (em). A county jailer is not a protective occupation participant if he or she so elects with the employer under s. 59.52 (8m) or 2023 Wisconsin Act .... (this act). AB28,615Section 6. 40.02 (48) (c) of the statutes is amended to read: AB28,,161640.02 (48) (c) In s. 40.65, “protective occupation participant” means a participating employee who is a police officer, fire fighter, an individual determined by a participating employer under par. (a) or (bm) to be a protective occupation participant, county undersheriff, deputy sheriff, county jailer, state probation and parole officer, county traffic police officer, conservation warden, state forest ranger, field conservation employee of the department of natural resources who is subject to call for forest fire control or warden duty, member of the state traffic patrol, state motor vehicle inspector, University of Wisconsin System full-time police officer, guard or any other employee whose principal duties are supervision and discipline of inmates at a state penal institution, excise tax investigator employed by the department of revenue, person employed under s. 60.553 (1), 61.66 (1), or 62.13 (2e) (a), or special criminal investigation agent employed by the department of justice. AB28,717Section 7. 40.05 (1) (a) 7. of the statutes is created to read: AB28,,181840.05 (1) (a) 7. For a county jailer covered under subd. 3., the percentage of earnings equal to the total actuarially required contribution rate, as approved by the board under s. 40.03 (1) (e), for a participating employee whose formula rate is determined under s. 40.23 (2m) (e) 3., less the contribution rate paid by the employer for a county jailer under sub. (2) (a). Contributions under this section for an employee who first becomes a participating employee as a county jailer and is certified as a protective occupation participant on or after the effective date of this subdivision .... [LRB inserts date], and is employed by a county that did not classify county jailers as protective occupation participants on July 1, 2022, shall be made by a reduction in salary and, for tax purposes, shall be treated as employer contributions under section 414 (h) (2) of the Internal Revenue Code. A participating employee may not elect to have contributions required by sub. (2) (a) paid directly to the employee or make a cash or deferred election with respect to the contributions. Employees who are participating employees on the effective date of this subdivision .... [LRB inserts date], and who are first certified as protective occupation participants in a county jailer position on or after the effective date of this subdivision .... [LRB inserts date], and are employed in a county that did not classify county jailers as protective occupation participants on July 1, 2022, shall make the contribution under this section on an after-tax basis. AB28,819Section 8. 40.05 (1) (b) 1. of the statutes is amended to read: AB28,6,219
40.05
(1) (b) 1. Except as otherwise provided in a collective bargaining
20agreement entered into under subch. IV or V of ch. 111 and except as provided in
21subd. 2., an employer may not pay, on behalf of a participating employee, any of the
22contributions required by par. (a).
The Except as provided in subd. 1a., the 23contributions required by par. (a) shall be made by a reduction in salary and, for tax
24purposes, shall be considered employer contributions under section
414 (h) (2) of the
25Internal Revenue Code. A participating employee may not elect to have
1contributions required by par. (a) paid directly to the employee or make a cash or
2deferred election with respect to the contributions.
AB28,9
3Section 9
. 40.05 (1) (b) 1a. of the statutes is created to read:
AB28,6,84
40.05
(1) (b) 1a. Contributions under par. (a) 7. that are made by county jailers
5who are first certified as protective occupation participants on or after the effective
6date of this subdivision .... [LRB inserts date], and who are employed in a county that
7did not classify county jailers as protective occupation participants on July 1, 2022,
8shall be treated as employee contributions.
AB28,10
9Section 10
. 40.05 (2) (ap) of the statutes is created to read:
AB28,6,1810
40.05
(2) (ap) The contributions under par. (a) that are required to be paid by
11a participating employer for a county jailer whose formula rate is determined under
12s. 40.23 (2m) (e) 3. shall be a percentage of earnings equal to one-half of the total
13actuarially required contribution rate, as approved by the board under s. 40.03 (1)
14(e), for an employee whose formula rate is determined under s. 40.23 (2m) (e) 1. This
15paragraph applies only to contributions paid for a county jailer who becomes a
16protective occupation participant on or after the effective date of this paragraph ....
17[LRB inserts date], and is employed in a county that did not classify county jailers
18as protective occupation participants on July 1, 2022.
AB28,11
19Section 11
. 40.05 (2) (ar) of the statutes is renumbered 40.05 (2) (ar) 1. and
20amended to read:
AB28,6,2421
40.05
(2) (ar) 1.
Participating
Except as provided in subd. 2., participating 22employers of employees subject to s. 40.65 shall contribute an additional percentage
23or percentages of those employees' earnings based on the experience rates
24determined to be appropriate by the board with the advice of the actuary.
AB28,12
25Section 12
. 40.05 (2) (ar) 2. of the statutes is created to read:
AB28,7,10
140.05
(2) (ar) 2. County jailers who are first hired as protective occupation
2participants on or after the effective date of this subdivision .... [LRB inserts date],
3and are employed in a county that did not classify county jailers as protective
4occupation participants on July 1, 2022, may make the contribution under subd. 1.
5on a pre-tax basis, in lieu of their employers making the contribution. County jailers
6who are first certified as protective occupation participants on or after the effective
7date of this subdivision .... [LRB inserts date], and are employed in a county that did
8not classify county jailers as protective occupation participants on July 1, 2022, shall
9make the contribution under subd. 1. on a post-tax basis, in lieu of their employers
10making the contribution.
AB28,13
11Section 13
. 40.23 (3) (a) of the statutes is amended to read:
AB28,7,2012
40.23
(3) (a) Except as provided in
par. pars. (b)
and (c), the initial monthly
13amount of any retirement annuity in the normal form shall not be less than the
14money purchase annuity which can be provided by applying the sum of the
15participant's accumulated additional and required contributions, including interest
16credited to the accumulations, plus an amount from the employer accumulation
17reserve equal to the participant's accumulated required contributions, less any
18accumulated contributions to purchase other governmental service under s. 40.25
19(7), 2001 stats., or s. 40.285 (2) (b) to fund the annuity in accordance with the
20actuarial tables in effect on the annuity effective date.
AB28,14
21Section 14
. 40.23 (3) (c) of the statutes is created to read:
AB28,8,322
40.23
(3) (c) Under par. (a), for a county jailer described in s. 40.02 (48) (am)
2323., the amount to be paid from the employer accumulation reserve is equal to the
24employer required contributions, including interest, paid for a county jailer under
25s. 40.05 (2) (a). This paragraph applies only to a county jailer who becomes a
1protective occupation participant on or after the effective date of this paragraph ....
2[LRB inserts date], and is employed in a county that did not classify county jailers
3as protective occupation participants on July 1, 2022.
AB28,15
4Section 15
. 40.28 (1) (a) 2. of the statutes is amended to read:
AB28,8,145
40.28
(1) (a) 2. The amount equal to 200 percent of employee required
6contribution accumulations reserved for a variable annuity as of the date the annuity
7begins
. Except, for a county jailer described in s. 40.02 (48) (am) 23., the amount
8equal to the employee required contributions and the employer required
9contributions paid for a county jailer under s. 40.05 (2) (a), including interest,
10reserved for a variable annuity on the date the annuity begins. The amount
11applicable for a county jailer only applies to a county jailer who becomes a protective
12occupation participant on or after the effective date of this subdivision .... [LRB
13inserts date], and who is employed in a county that did not classify county jailers as
14protective occupation participants on July 1, 2022; and
AB28,16
15Section 16
. 40.65 (4w) of the statutes is created to read:
AB28,8,1916
40.65
(4w) A county jailer who becomes a protective occupation participant on
17or after the effective date of this subsection .... [LRB inserts date], is not entitled to
18a duty disability benefit under this section for an injury or disease occurring before
19the effective date of this subsection .... [LRB inserts date].
AB28,17
20Section 17
. 40.73 (1) (am) 3. of the statutes is amended to read:
AB28,9,521
40.73
(1) (am) 3. Twice the employee required contributions, after first
22subtracting the accumulations under subd. 2., including interest on the
23accumulations.
Except, for a county jailer described in s. 40.02 (48) (am) 23., the
24amount equal to the employee required contributions and the employer required
25contributions paid for a county jailer under s. 40.05 (2) (a), after first subtracting the
1accumulations under subd. 2., including interest on the accumulations. The amount
2applicable for a county jailer only applies to a county jailer who becomes a protective
3occupation participant on or after the effective date of this subdivision .... [LRB
4inserts date], and who is employed in a county that did not classify county jailers as
5protective occupation participants on July 1, 2022.
AB28,18
6Section 18
. 59.52 (8m) of the statutes is created to read:
AB28,9,117
59.52
(8m) Employment of county jailers. The board shall provide to an
8individual who is employed as a county jailer an option to elect not to be a protective
9occupation participant under s. 40.02 (48) (b) 5. at the time the individual is hired
10as a county jailer. An individual shall make an election under this subsection in
11writing on a form provided by the board.
AB28,19
12Section 19
. 111.70 (4) (bn) of the statutes is created to read:
AB28,9,1513
111.70
(4) (bn)
Public safety employee determination regarding county jailers.
141. Except as provided under subd. 2., a county jailer, as defined in s. 40.02 (48) (b)
155., is a general municipal employee.
AB28,9,2116
2. A county that treats a county jailer as a public safety employee on the
17effective date of this subdivision .... [LRB inserts date], shall continue to treat any
18person it employs as a county jailer as a public safety employee except that, if the
19county raises a question concerning the appropriateness of including county jailers
20in a collective bargaining unit that includes public safety employees, no person it
21employs as a county jailer may be treated as a public safety employee.
AB28,20
22Section 20
.
Nonstatutory provision.
AB28,9,2523
(1)
County jailer opt out from protective occupation participant status
24under Wisconsin Retirement System. No later than 60 days after the effective date
25of this subsection, if an individual employed as a county jailer on the effective date
1of this subsection does not want to be a protective occupation participant under the
2Wisconsin Retirement System, the individual shall notify his or her employer in
3writing on a form provided by the employer. An election not to be a protective
4occupation participant is irrevocable.
AB28,21
5Section 21
.
Effective date.
AB28,10,66
(1) This act takes effect on the January 1 after publication.