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.