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 NoteExample: 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 NoteExample: 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 HistoryHistory: Cr. Register, June, 2000, No. 534, eff. 7-1-00.
ETF 10.60ETF 10.60Reports 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 HistoryHistory: 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 10.63ETF 10.63Due 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.