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.