Wisconsin Administrative Code › Department of Employee Trust Funds › Chapter ETF 10 - Administration › Section ETF 10.03 - Creditable service

Current through June 24, 2024
(1) For annual earnings periods beginning on
			 or after January 1, 1985, each participating employer shall determine and
			 report service in hours for each participating employee in the manner
			 prescribed in this section. Earnings which are paid to a teacher, as defined in
			 s.
			 40.02(55),
			 Stats., an educational support personnel employee, as defined in s.
			 40.02(22m),
			 Stats., or a technical college educational support personnel employee, as
			 defined in s.
			 40.02(55g),
			 Stats., who has contracted to receive such payments on either a 9 or 10 month
			 contract basis, and which are paid after the beginning of a school year, as
			 defined in s.
			 ETF
			 10.01(4m), for services rendered in
			 the preceding school year, are deemed to be received by the employee on June 30
			 of the preceding school year for purposes of reporting service to the
			 department.
(2) The full-time
			 equivalent of one day of service is 8 hours. If an employer has established
			 workdays of other than 8 hours as full-time employment for some or all of its
			 employees, the number of hours to be reported within a reporting period is
			 determined by the participating employer by dividing the number of hours for
			 which earnings are paid to the employee in the reporting period by the number
			 of hours which would have been worked in that reporting period by a regular
			 full-time employee of that employer in the same kind of employment and
			 multiplying the result by 40 times the number of weeks and fractions of a week
			 in the reporting period.
(3) For
			 purposes of s.
			 40.02(17),
			 Stats., the full-time equivalent of one year of creditable service for a
			 teacher, as defined in s.
			 40.02(55),
			 Stats., who is not an executive participating employee, as defined in s.
			 40.02(30),
			 Stats., is 1,320 hours and for all other participating employees the full-time
			 equivalent of one year of creditable service is 1,904 hours.
(4) When a participating employee receives
			 earnings from the same participating employer for employment in more than one
			 of the categories under s.
			 40.23(2)
			 (b), Stats., then the following tests shall
			 be applied by the participating employer when service and earnings are
			 reported:
(a) If employment in each of the
			 categories meets the requirements of s.
			 40.22,
			 Stats., by itself then the earnings and service shall be reported separately
			 for each category.
(b) If
			 employment in any one category meets the requirements of s.
			 40.22,
			 Stats., and all other employment does not, then earnings and service shall be
			 added to and reported under the one category which meets the eligibility
			 requirements of s.
			 40.22,
			 Stats.
(c) If employment in more
			 than one category meets the qualifying requirements of s.
			 40.22,
			 Stats., and all other employment does not, then earnings and service for
			 employment in those categories which do not meet the qualifying requirements of
			 s.
			 40.22,
			 Stats., shall be added to and reported under:
1. That qualifying category in which the
			 greatest number of hours is worked, or
2. The lowest numbered subdivision under sub.
			 (5) (b) if the greatest number of hours worked is equal in 2 or more qualifying
			 categories.
(d) If
			 employment in none of the categories meets the requirements of s.
			 40.22,
			 Stats., separately, but those requirements are met when the employment is added
			 together then earnings and service shall be added to and reported under:
1. That category in which the greatest number
			 of hours is worked, or
2. The
			 lowest numbered subd. under sub. (5) (b) if the greatest number of hours worked
			 is equal in 2 or more categories.