Chapter ETF 10

ETF 10.55(1)(c) (c) There are persons employed by the joint instrumentality. This section does not apply with respect to employees of a unit of government loaned or assigned to perform services for a joint instrumentality. Those individuals remain the employees of their employing unit of government which is subject to the usual reporting and contribution requirements.

ETF 10.55 Note Example: If a joint library district’s library board hired a librarian but the library was located on the premises of one of the units of government establishing the joint library district, which assigned one of its janitors to the library, then this section would apply with respect to the librarian but not the janitor.

ETF 10.55(2) (2) Purpose. With respect to the employees of joint instrumentalities subject to this section:

ETF 10.55(2)(a) (a) Each participating employer forming a joint instrumentality covered by this section shall be responsible for its share of the retirement benefits of the instrumentality’s employees who meet the qualifications for participating employees as both the share and qualifications are determined under this section.

ETF 10.55(2)(b) (b) Nothing in this section prevents the units of government forming a joint instrumentality subject to this section from providing for their share of responsibility for the retirement benefits of the employees of the joint instrumentality in the agreement establishing the joint instrumentality. If they fail to expressly address the issue then the share of each participating employer shall be determined as provided in this section.

ETF 10.55(2)(c) (c) Whether an employee of a joint instrumentality covered by this section is a participating employee under s. 40.22, Stats., is not affected by the number of units of government which form the joint instrumentality.

ETF 10.55(3) (3) Participating employees.

ETF 10.55(3)(a) (a) An employee of a joint instrumentality subject to this section is a participating employee for Wisconsin retirement system purposes if any of the units of government forming the joint instrumentality is a participating employer under s. 40.21, Stats., unless the employee is excluded under s. 40.22 (2), Stats.

ETF 10.55(3)(b) (b) In making determinations concerning the work expected of or services rendered by an employee of a joint instrumentality, including determining whether an employee is expected to work at least one-third of what is considered full time employment by s. ETF 20.015, the employee’s work for the joint instrumentality shall be considered as a whole, without regard for the number of separate units of government which created the joint instrumentality or any agreement among them apportioning responsibility for expenses or for retirement contributions.

ETF 10.55 Note Example: A librarian working 900 hours per year for a joint library district created by six towns and villages, at least one of which is a participating employer, would not be barred from being a participating employee under the WRS by s. 40.22 (2) (a), Stats.

ETF 10.55(4) (4) Reporting requirements.

ETF 10.55(4)(a) (a) Report participating employee. Among the units of government which formed the joint instrumentality, each unit which is a participating employer under s. 40.21, Stats., shall report each employee of the joint instrumentality who qualifies as a participating employee under sub. (3) to the department as its own participating employee.

ETF 10.55(4)(b) (b) Reported earnings. Earnings shall be reported by each participating employer, in the same manner and subject to the same requirements as for its other participating employees, with respect to each employee of the joint instrumentality required to be reported as a participating employee under sub. (3). The amount of earnings to be reported shall be determined by prorating the gross amount paid to the employee for services rendered to the joint instrumentality which would qualify as “earnings” under s. 40.02 (22), Stats., if the joint instrumentality were itself the employer among the units of government which created the joint instrumentality. If the proration is not specified by the agreement that establishes the joint instrumentality, proration shall be made as are expenses for the joint instrumentality. If no proration of expenses is provided in the agreement, each participating employer shall report the total amount of earnings divided by the number of units of government forming the joint instrumentality during that annual earnings period. If a unit of government joins or leaves a joint instrumentality during an annual earnings period, reported shares of earnings shall be adjusted as of the date of that event.

ETF 10.55(4)(c) (c) Contributions. Each participating employer shall transmit as required contributions to the department the same percentages of the employee’s reportable earnings determined under par. (a) as is required, and in the same manner as, contributions on earnings for its other participating employees in the same employment category.

ETF 10.55(4)(d) (d) Service. The employee’s hours of service for creditable service purposes shall be prorated in the same manner as earnings under par. (a) and reported to the department by each participating employer in the same manner as is required for its other employees.

ETF 10.55 Note Example: If a librarian qualifying as a participating employee worked 1,800 hours annually and was paid $20,000 per year by a joint library district created by a town and a village, both of which are participating employers, and they had agreed to split the expenses, with the town paying 80% and the village 20%, and the agreement was silent on allocating responsibility for the employees, then the town would report 1,440 hours of service and $16,000 in earnings, while the village reported 360 hours of service and $4,000 in earnings, with each making the associated contributions. If the village in this example was not a participating employer, it would have no obligation whatsoever while the town’s responsibilities would remain exactly as stated.

ETF 10.55(5) (5) Non-participating employers. Nothing in this section shall be construed to require any employer which does not participate in the Wisconsin retirement system to make any report to the department or to pay any contributions to the public employee trust fund.

ETF 10.55 History History: Cr. Register, June, 2000, No. 534, eff. 7-1-00.

ETF 10.60 ETF 10.60 Reports and payments.

ETF 10.60(1) (1) Every employer, which has one or more employees as a participant under ch. 40, Stats., shall:

ETF 10.60(1)(a) (a) Prepare and transmit a coverage report or reports to the department for each calendar month. Such reports shall be in the form prescribed by and in accordance with instructions from the department.

ETF 10.60(1)(b) (b) Remit to the department, with the respective coverage reports required under par. (a), the employee and employer contributions or deposits, premiums, payments on the accrued liability or other amounts payable to the department for the calendar month covered by the report.

ETF 10.60(2) (2) Every employer shall submit the detailed annual earnings report required in the administration of subch. II of ch. 40, Stats., in an electronic format designated by the department.

ETF 10.60(3) (3) The secretary may, for specified employers or types of coverage, provide for summary reporting on a monthly basis to accompany the monthly remittance required in sub. (1) (b), and detailed reporting on a quarterly, semi-annual, or annual basis.

ETF 10.60(4) (4) The department may designate an agent or depository to receive on its behalf, payments or remittances as provided in sub. (1) (b) and any report or remittance will be considered received in the department’s offices as of the date it is received by such a designated agent or depository.

ETF 10.60 History History: Cr. Register, December, 1976, No. 252, eff. 1-1-77; emerg. am. (1) (a) and (b), eff. 8-1-80; am. (1) (a) and (b), Register, November, 1980, No. 299, eff. 12-1-80; renum. from ETF 4.01 and am. (1) (intro.), Register, December, 1982, No. 324, eff. 1-1-83; renum. (2) and (3) to be (3) and (4), cr. (2), Register, September, 2000, No. 537, eff. 10-1-00; CR 14-055: am. (2) Register May 2015 No. 713, eff. 6-1-15.

ETF 10.63 ETF 10.63 Due dates.

ETF 10.63(1) (1) Reports and remittances required under this chapter shall be submitted to the department as follows:

ETF 10.63(1)(a) (a) Contribution reports and remittances from state departments, excluding university and other state department reports which pertain to teachers only, required in the administration of subch. II of ch. 40, Stats., are due on a day determined by the secretary and communicated to employers by the department through email updates, employer bulletins, or other means of communication.

ETF 10.63(1)(b) (b) Contribution reports and remittances other than those specified in par. (a) required in the administration of subch. II of ch. 40, Stats., are due on a day determined by the secretary and communicated to employers by the department through email updates, employer bulletins, or other means of communication.

ETF 10.63(1)(c) (c) Detailed annual earnings reports required in the administration of subch. II of ch. 40, Stats., are due on a day determined by the secretary and communicated to employers by the department through email updates, employer bulletins, or other means of communication.

ETF 10.63(1)(d) (d) Premium and coverage reports and remittances required in the administration of subchs. IV and VI of ch. 40, Stats., are due on a day determined by the secretary and communicated to employers by the department through email updates, employer bulletins, or other means of communication.

ETF 10.63(1)(e) (e) Premium and coverage reports and remittances required in the administration of subch. V of ch. 40, Stats., are due on a day determined by the secretary and communicated to employers by the department through email updates, employer bulletins, or other means of communication.

ETF 10.63(1)(f) (f) Reduction reports and remittances required in the administration of subch. VIII of ch. 40, Stats., are due on a day determined by the secretary and communicated to employers by the department through email updates, employer bulletins, or other means of communication.

ETF 10.63(2) (2) Whenever the due date determined by the secretary referred to in sub. (1) falls on a Saturday, Sunday, or holiday on which state offices are closed, a report or a remittance received on the first working day after the due date determined by the secretary referred to in sub. (1) shall be deemed to have been received on a timely basis.

ETF 10.63(3) (3) The secretary may waive charges and interest calculated under s. 40.06 (3), Stats., on any employer’s reports and remittances, which are received within one day of the due date specified under subs. (1) and (2) and announced to employers by the department or on a day determined by the secretary referred to in sub. (1) and (2) if he or she determines that the waiver will not impair the objective of encouraging timely receipt of contributions and remittances.

ETF 10.63 History History: Cr. Register, December, 1976, No. 252, eff. 1-1-77; emerg. cr. (1) (e), eff. 8-1-80; r. and recr. (1), am. (2) and (3), r. (4), renum. (5) and (6) to be (4) and (5) and am. (4), Register, November, 1980, No. 299, eff. 12-1-80; renum. from ETF 4.02, am. (1), renum. (2) to be ETF 10.64, renum. (3) to be (2), r. (4), renum. (5) to be (3) and am., Register, December, 1982, No. 324, eff. 1-1-83; am. (1) (f) and (2), Register, December, 1983, No. 336, eff. 1-1-84; r. and recr. (3), Register, April, 1986, No. 364, eff. 5-1-86; emerg. r. (1) (c), eff. 6-1-86; r. (1) (b) to (d), Register, September, 1986, No. 369, eff. 10-1-86; r. (1) (a), Register, January, 1987, No. 373, eff. 2-1-87; correction in (1) (g) made under s. 13.93 (2m) (b) 7., Stats., Register, June, 1995, No. 474; r. and recr. (1) and am. (2), Register, July, 2000, No. 535, eff. 8-1-00; CR 12-054: am. (1) (a) to (d), (e) 1., 2., (f), (2), (3) Register October 2013 No. 694, eff. 11-1-13; corrections in (1) (a) to (d), (e) 1., 2., (f), (3) made under s. 13.92 (4) (b) 6., Stats., Register October 2013 No. 694; CR 16-033: cr. (1) (intro.), am. (1) (a) to (d), cons. (1) (e) (intro.) and 1., renum. to (1) (e) and am., r. (1) (e) 2., am. (1) (f), (2) Register April 2017 No. 736, eff. 5-1-17.

ETF 10.633 ETF 10.633 Debiting participant account to fund benefit.

ETF 10.633(1) (1) Except as provided in sub. (2), the date on which a participant’s account in the employee accumulation reserve shall be debited to fund the benefit, as provided in s. 40.04 (4) (a) 3., Stats., shall be as follows:

ETF 10.633(1)(a) (a) For a retirement annuity under s. 40.23 or 40.24, Stats., or s. ETF 20.04, and for a beneficiary annuity under s. 40.73 (3), Stats., the debit date shall be the twenty-first day of the same month as the date of the first payment.

ETF 10.633(1)(b) (b) For a disability annuity under s. 40.63, Stats., the debit date shall be the twenty-first day of the same month as the date of the first payment.

ETF 10.633(1)(c) (c) For a lump sum payment of any kind, including a separation benefit under s. 40.25 (2), Stats., or lump sum payments under s. 40.25 (1) or (4) or 40.73 (1) or (2), Stats., the debit date shall be the date of the payment.

ETF 10.633(2) (2) If the date specified under sub. (1) falls on a Saturday, Sunday or a holiday under s. 230.35 (4) (a), Stats., then the debit shall be made on the next working day.

ETF 10.633(3) (3) The department may correct its accounting of the participant’s former account in the employee reserve after debiting the account. No corrections to the amount of the debit may affect the date of the debit provided in sub. (1) or (2) for other purposes, including those of ss. ETF 20.20 (2), (3) and (4), 50.31, and 60.51.

ETF 10.633 History History: Cr. Register, January, 1996, No. 481, eff. 2-1-96; correction in (1) (c) made under s. 13.93 (2m) (b) 7., Stats., Register, July, 1999, No. 523; CR 14-055: am. (1), (a), (b), (c) Register May 2015 No. 713, eff. 6-1-15.

ETF 10.635 ETF 10.635 Late paid earnings. Except for purposes of s. 40.05 (3), Stats., contributions and premiums due on late-paid earnings, including payments for retroactive changes in earning rates and those considered covered earnings under s. 40.02 (22) (b) 9., Stats., shall be determined at the employee and employer rates which would have been in effect if the subsequent changes and decisions had been known at the time the earnings would normally have been payable and shall be subject to s. 40.06 (5), Stats.

ETF 10.635 History History: Cr. Register, July, 1986, No. 367, eff. 8-1-86.

ETF 10.64 ETF 10.64 Late reporting charges and interest.

ETF 10.64(1) (1) Except as provided in s. ETF 10.63 (2) and (3) and this subsection, any report or remittance not received within the period specified in this chapter, ch. 40, Stats., or an insurance contract between the group insurance board and an insurance carrier shall be subject to the charges and interest calculated in accordance with the provisions of s. 40.06, Stats. Reports and remittances required under s. ETF 10.63 (1) (f) are not subject to the interest charges under s. 40.06 (5), Stats.

ETF 10.64(2) (2) The employer shall be responsible for and transmit to the department any assessment made against the state by the federal government for late payment of contributions due on any OASDHI adjustment report.

ETF 10.64(3) (3) When interest is due under s. 40.06 (5), Stats., and the effective rate for the current year is unavailable, the effective rate for the previous calendar year shall be used. The due date specified on the billing notice shall be the next regularly scheduled due date for regular payments specified under s. ETF 10.63, ch. 40, Stats., or contracts between the group insurance board and any insurance carrier, but in no case less than 30 days from the date of the billing notice. When interest is due under s. 40.06 (3), Stats., it shall be assessed on a daily basis from the billing notice due date to the date payment is actually received.

ETF 10.64 History History: Renum. from ETF 4.02 (2) and am., Register, December, 1982, No. 324, eff. 1-1-83; am. (1) and cr. (2), Register, August, 1984, No. 344, eff. 9-1-84; am. (1) and cr. (3), Register, October, 1986, No. 370, eff. 11-1-86; CR 23-023: am. (1) Register May 2024 No.821, eff. 6-1-24; correction in (1) made under s. 35.17, Stats., Register May 2024 No. 821.

ETF 10.65 ETF 10.65 Refund of excess contributions. The department shall refund contributions to be allocated to a participant’s account that exceed the limits specified in s. 40.32, Stats., in accordance with s. 40.08 (6), Stats., according to the correction methods allowed under the Employee Plans Compliance Resolution System developed by the internal revenue service or similar correction program developed by the internal revenue service. Nothing in this section shall be interpreted as a basis for a determination of whether any payments credited to an employer are required to be paid by the employer to an employee under contractual agreements or other negotiated agreements or provisions of law.

ETF 10.65 Note Note: Revenue Procedure 2013-12 sets forth the Employee Plans Compliance Resolution System. The Procedure is updated periodically. A copy of the ruling may be obtained by writing: Superintendent of Documents, P.O. Box 979050, St. Louis, MO 63197-9000 or on the Internet at http://www.irs.gov/Retirement-Plans/Correcting-Plan-Errors.

ETF 10.65 History History: Cr. Register, June, 1998, No. 510, eff. 7-1-98; correction in (2) (b) made under s. 13.93 (2m) (b) 7., Stats., Register, June, 1998, No. 510; CR 13-004: renum. (1) (intro.) to 10.65 and am., r. (1) (a) to (f), (2), (3) Register August 2013 No. 692, eff. 9-1-13.

ETF 10.70 ETF 10.70 Individual personal information.

ETF 10.70(1) (1) “Individual personal information” means all information in any individual record of the department, including the date of birth, earnings, contributions, interest credits, beneficiary designations, creditable service, marital or domestic partnership status, address, and social security number, but does not include information in any statistical report, other report or summary in which individual identification is not possible.

ETF 10.70(2) (2) Individual personal information may be disclosed as required for the proper administration of benefit programs under ch. 40, Stats., including discussion of this information in any meeting of any board created under s. 15.16 or 15.165, Stats., or disclosure in any written record of the board proceedings.

ETF 10.70(3) (3) 

ETF 10.70(3)(a) (a) Pursuant to s. 40.07 (1m) (a), Stats., an individual’s personal information may be disclosed, except as otherwise prohibited, upon proper identification, to that individual or the duly authorized personal representative of that individual in person, by telephone, or in writing.

ETF 10.70(3)(b) (b) Except as provided in par. (d), an individual’s authorization to release information to a personal representative shall be in writing, signed, and dated and shall refer specifically to the records in this department.

ETF 10.70(3)(c) (c) A written authorization under par. (b) which does not contain an expiration date shall be deemed to have expired 6 months following the date the authorization was signed.

ETF 10.70(3)(d) (d) The secretary of the department, or specific departmental employees designated by the secretary, may authorize disclosure of information without written authorization when urgent circumstances exist which warrant an exception to normal procedures and when the person to whom the information is to be given is otherwise authorized to receive it.

ETF 10.70(4) (4) In case of death, disabling injury, or disabling disease, the department may disclose individual personal information only to any of the following, as identified by the department:

ETF 10.70(4)(a) (a) The legal representative of the individual whose record is the subject of the inquiry.

ETF 10.70(4)(b) (b) A beneficiary of the deceased under s. 40.02 (8), Stats.

ETF 10.70(4)(c) (c) The named survivor of the deceased under s. 40.02 (41r), Stats.

ETF 10.70(4)(d) (d) The duly authorized representative of the beneficiary or the named survivor.

ETF 10.70(4)(e) (e) The legal representative of the deceased individual’s estate.

ETF 10.70 Note Note: The definition of “beneficiary” was affected by 2007 Wis. Act 131. The existing administrative rules using that term were reviewed in order to ensure that the use of the term remained logical, correct and consistent with the new definition. While conducting that review, the department located three provisions that needed to be amended: ss. ETF 10.70 (4), 10.70 (5) (b) 1. and 20.04 (2). This rule (CR 09-057) amends the current rule allowing disclosure of confidential personal information in case of death, disabling injury or disease, to clarify that disclosure to a beneficiary may be made only after the participant has died, since only then can the actual beneficiary be determined. The amendment will also help safeguard the confidential information of living participants.

ETF 10.70(5) (5) Notwithstanding sub. (3), disclosure of an individual’s beneficiary designation shall only be made under any of the following circumstances:

ETF 10.70(5)(a) (a) While the individual is living, to the individual or to his or her duly authorized representative, upon request.

ETF 10.70(5)(b) (b) After the death of the individual:

ETF 10.70(5)(b)1. 1. Upon request, to the personal representative of the individual’s estate, to the beneficiary of the individual under s. 40.02 (8), Stats., as identified by the department, or to the duly authorized representative of the personal representative or that beneficiary;

ETF 10.70 Note Note: The definition of “beneficiary” was affected by 2007 Wis. Act 131. The existing administrative rules using that term were reviewed in order to ensure that the use of the term remained logical, correct and consistent with the new definition. While conducting that review, the department located three provisions that needed to be amended: ss. ETF 10.70 (4), 10.70 (5) (b) 1. and 20.04 (2).

ETF 10.70 Note This rule (CR 09-057) amends the current rule allowing disclosure of a deceased individual’s confidential personal information to clarify that the persons who may request that information are the personal representative of the estate, the decedent’s beneficiary or a duly authorized representative of either of them.

ETF 10.70(5)(b)2. 2. To an insurance carrier or administrator of benefits under ch. 40, Stats., or predecessor as necessary for proper payment of benefits.

ETF 10.70(5)(c) (c) To parties determined by the department to have an interest in the designation, when the information is relevant to a pending court action or to a pending appeal under s. 40.03 (1) (j), (6) (i), (7) (f), (8) (f), or 40.80 (2g), Stats.

ETF 10.70(5)(d) (d) Nothing in this subsection shall be construed to prohibit the department from communicating with the individual or the individual’s guardian about the individual’s beneficiary designation at the department’s initiative as necessary for the proper administration of the department.

ETF 10.70(6) (6) Nothing in this section shall require the department to disclose individual personal information if in the judgement of the department the requestor has not provided adequate evidence of identity or proper authorization to receive the information.

ETF 10.70 History History: Cr. Register, June, 1983, No. 330, eff. 7-1-83; r. and recr. (5), Register, October, 1992, No. 442, eff. 11-1-92; am. (5) (a) and (b) 1., cr. (5) (d) and (6), Register, January, 1996, No. 481, eff. 2-1-96; correction in (3) (a) made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609; CR 09-057: am. (4) and (5) (b), 1. Register May 2010 No. 653, eff. 6-1-10; EmR0938: emerg. am. (1), eff. 1-1-10; CR 10-004: am. (1) Register July 2010 No. 655, eff. 8-1-10; CR 16-033: renum. (4) to (4) (intro.), (a), (b), (d), (e) and am., cr. (4) (c) Register April 2017 No. 736, eff. 5-1-17; correction in (4) (intro.) made under s. 35.17, Stats., Register April 2017 No. 736.

ETF 10.71 ETF 10.71 Transcript fees.

ETF 10.71(1) (1) The department shall provide a party to an appeal under ch. ETF 11, or a party to department proceedings under s. 227.42, Stats., with a copy of the transcript of any proceedings upon request and payment of a fee. The party shall make the request for the transcript in writing and pay a fee as follows:

ETF 10.71(1)(a) (a) For an existing written transcript, a $5.00 flat charge plus $1.00 for each page of the transcript for single copies.

ETF 10.71(1)(b) (b) For other electronic record, the reasonable cost of the medium and copying.

ETF 10.71(2) (2) One free copy of the transcript shall be provided to any party who establishes to the satisfaction of the department, that the payment of a transcript fee would prove to be an unreasonable financial burden due to the party’s lack of financial resources.

ETF 10.71 History History: Cr. Register, July, 1977, No. 259, eff. 8-1-77; renum. from ETF 3.02 and am. (1) (intro.) and (2), Register, June, 1983, No. 330, eff. 7-1-83; r. and recr. (1) (intro.), am. (1) (a), cr. (1) (c) to (e), Register, June, 1992, No. 438, eff. 7-1-92; CR 11-040: am. (1) (a), r. (1) (b), (c), (d), renum. (1) (e) to be (1) (b) Register July 2012 No. 679, eff. 8-1-12.

ETF 10.72 ETF 10.72 Fee for search of historical records. Individuals and employers may be charged an administrative fee of $5.00 for information concerning an account or record which is not readily available and which requires a search of historical records, either within the department or at the state records center. This charge shall not apply for searches required by s. 40.285 (2) (d), Stats.

ETF 10.72 History History: Cr. Register, April, 1978, No. 268, eff. 5-1-78; renum. from ETF 3.03 am., Register, June, 1983, No. 330, eff. 7-1-83; correction made under s. 13.93 (2m) (b) 7., Stats., Register July 2005 No. 595.