ETF 20.015(2)(b)(b) Teachers. For an employee classified as a teacher under s. 40.02 (55), Stats., for purposes of s. 40.22, Stats., 880 hours of employment with an employer in one year is considered two-thirds of full-time employment.
ETF 20.015(2)(c)(c) Educational support personnel employee. Except as provided in par. (a), for purposes of s. 40.22, Stats., 880 hours of employment with an employer in one year is considered two-thirds of full-time employment.
ETF 20.015(3)(3)Year. For purposes of this section “year” means 365 consecutive calendar days, or 366 consecutive calendar days if the period measured includes February 29.
ETF 20.015 HistoryHistory: Cr. Register, January, 1985, No. 349, eff. 2-1-85; r. and recr. Register, September, 1992, No. 441, eff. 10-1-92; CR 12-054: r. and recr. (title), (1), (2) Register October 2013 No. 694, eff. 11-1-13.
ETF 20.016ETF 20.016Student employees.
ETF 20.016(1)(1)As provided in s. 40.22 (2) (gm), Stats., a participating employer may not include under the provisions of the Wisconsin retirement system an employee first hired on or after April 23, 1992, if the employee is under the age of 20 and is regularly enrolled or expected to be enrolled as a full-time student in a public, private, or parochial elementary or high school as defined in s. 118.257 (1) (d), Stats.
ETF 20.016(2)(2)For purposes of this section, an employee who is not enrolled in school is expected to be regularly enrolled as a full-time student in a school included under s. 118.257 (1) (d), Stats., if all of the following apply:
ETF 20.016(2)(a)(a) The employee is under age 20 and has not received a high school diploma or a general equivalency diploma;
ETF 20.016(2)(b)(b) The employee was enrolled in a school included under s. 118.257 (1) (d), Stats., during the immediately prior regular semester;
ETF 20.016(2)(c)(c) The employee has not notified the employer, as provided in sub. (3) (c), that he or she does not intend to enroll as a full-time student in a school included under s. 118.257 (1) (d), Stats., during the next regular semester.
ETF 20.016(3)(3)An employee who is excluded from participation in the Wisconsin retirement system by s. 40.22 (2) (gm), Stats., shall become eligible for participation, subject to s. 40.22 (2) and (2m), Stats., as if he or she had been initially hired on the earliest of the following dates:
ETF 20.016(3)(a)(a) The date the employee attains age 20;
ETF 20.016(3)(b)(b) The employee’s first working day following the date the employee completes all requirements for a high school diploma;
ETF 20.016(3)(c)(c) The employee’s first working day following the date the employee notifies the employer that he or she has ceased to be enrolled, and does not expect to be enrolled during the next regular semester, as a full-time student in a school included under s. 118.257 (1) (d), Stats. The written statement of the employee or, if the employee is under age 18, of the employee’s parent or guardian shall be sufficient to establish that the employee has left school and does not intend to return in the next semester. If the employee intends to continue as a part-time student only, he or she may establish this fact by submitting to the employer a written certification from the principal of the school in which the student is enrolled. The definition of full-time student shall be that of the school in which the student is enrolled.
ETF 20.016 HistoryHistory: Cr. Register, October, 1992, No. 442, eff. 11-1-92.
ETF 20.017ETF 20.017Employer resolutions to participate. If the official notice of election to be included has been received by the department on or before November 15, the effective date of participation of the employer shall be the ensuing January 1. If the department receives the notice of election after November 15, the effective date shall be the January 1 after the ensuing January 1. The employer may withdraw a notice of election to be included if the employer’s written notice to withdraw is received by the department before the November 15 deadline of the year before the January effective date.
ETF 20.017 HistoryHistory: CR 11-040: cr. Register July 2012 No. 679, eff. 8-1-12.
ETF 20.02ETF 20.02Rehired annuitants.
ETF 20.02(1)(1)Scope. In this section, “rehired annuitant” means a participant on or after July 1, 1996, who has applied for and is eligible to receive a monthly annuity under s. 40.23, Stats., including satisfying the requirement to remain separated from participating employment for the period specified under s. 40.23 (1) (a) 1., Stats., and who subsequently is employed by a participating employer in employment which would meet the eligibility criteria for inclusion under the provisions of the Wisconsin retirement system specified in s. 40.22, Stats., but for the exclusion of s. 40.22 (2) (L), Stats., and whose termination of previous employment by a participating employer meets all criteria under s. ETF 10.08 (2) (b).
ETF 20.02(2)(2)Break in service. The minimum break in service period required under s. 40.23 (1) (a), Stats., is satisfied when the rehired annuitant returns to work no earlier than the latest of the following dates:
ETF 20.02(2)(a)(a) The day after the annuity effective date.
ETF 20.02(2)(b)(b) The seventy-sixth day after the date participating employment terminated.
ETF 20.02(3)(3)Required contributions.
ETF 20.02(3)(a)(a) The department shall include a rehired annuitant under the provisions of the Wisconsin retirement system as a participating employee if any of the following conditions apply:
ETF 20.02(3)(a)1.1. A rehired annuitant who terminated participating employment prior to July 2, 2013, is employed in a position which meets the requirement for participation specified in s. 40.22, Stats., and files with the department a written election to be included under the provisions of the Wisconsin retirement system as a participating employee. The election shall be on a form provided by the department.
ETF 20.02(3)(a)2.2. A rehired annuitant who terminated participating employment after July 1, 2013, is employed in a position which meets the requirement for participation specified in s. 40.22, Stats., and files with the department a written election to be included under the provisions of the Wisconsin retirement system as a participating employee. The election shall be on a form provided by the department. This subsection does not apply to a rehired annuitant who meets the requirements of s. 40.26 (1m) (a), Stats.
ETF 20.02(3)(a)3.3. The rehired annuitant meets the requirements for suspension of the annuity under s. 40.26 (1m) (a), Stats.
ETF 20.02(3)(c)(c) An election filed pursuant to par. (a) 1. or 2. shall take effect on the first day of the month following its receipt by the department. The department shall suspend the annuity on the day prior to the effective date of the election, unless the department receives the rehired annuitant’s written notice revoking the election prior to the effective date of the election.
ETF 20.02(3)(d)(d) A suspension of an annuity pursuant to par. (a) 3. shall take effect on the first day of the month following the date the annuitant is rehired.