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ET-4560 (6/12/2018) *ET-4560* Page 1 of 3
Information Regarding Wisconsin Retirement System (WRS)
Service Credit, Contributions and USERRA
WRS Employee Information
2011 Wisconsin Acts 10 and 32 altered how the Department of Employee Trust Funds processes employee- and employer-
required contributions related to a military leave of absence. One important change is that without a collective bargaining
agreement with provisions to the contrary, the acts provide that the employee is responsible for making Wisconsin
Retirement System employee-required contributions. Payroll deductions for active state employees began with the pay
period from July 31, 2011 to August 13, 2011. Local employers typically began deducting money for the WRS employee-
required contributions on or after the first pay period after July 31, 2011.
If an employee is covered by a collective bargaining agreement under which the employer will pay the total WRS employee-
required contributions, the employee will receive contributions and service credit for the time when he or she was on a
military leave of absence.
If an employee is not covered by a collective bargaining agreement under which the employer will pay the WRS employee-
required contributions, when that employee returns to employment with his or her pre-military service employer, the
employee will have the choice whether to make up all, some or none of the total WRS employee-required contributions
dating to the employee’s military leave of absence. USERRA allows for employee-required contributions to a contributory
defined benefit plan, such as the WRS, to be made beginning with the date of reemployment and ending on the earlier of: (1)
three times the period of military service, or (2) five years, whichever is earlier.
With respect to service credit, an employee will receive WRS service credit for up to five years (for federal exceptions to the
five-year limit, please visit the U.S. Department of Labor website at www.dol.gov/vets
, or contact ETF toll free at 1-877-533-
5020) of eligible military service whether that employee chooses to make up all, some or none of the employee-required
make-up contributions. That employee may also be eligible for up to four years of continuous military service credit under
Wis. Stat. Sec. 40.02(15)(a). There are exceptions to that four-year limit. (Wis. Stat. Sec. 40.02(15)(a)4. allows for additional
years of service credit if the employee’s military service is involuntarily extended for longer than four years.) For information
on military service credit related to service prior to 1974, please see ETF’s
Military Service Credit (ET-4122) brochure. Based
on the variety of ways through which an employee may receive military service credit, even if you believe you may have
exceeded either the five-year maximum under USERRA or the four-year maximum under Chapter 40 of the Wisconsin
statutes, please contact ETF to verify that there would be no applicable exceptions to those time limits.
In order to ensure that an employee receives his or her rights under USERRA, the employee should fill out the employee
section of the attached form (Section A), and submit that form to his or her employer with a copy of the employee’s DD-214,
or if the employee did not receive a DD-214 based on the length of service, a copy of his or her military orders.
WRS Employer Information
When an employee leaves his or her job to perform services in the uniformed services after Acts 10 and 32, employers are
required to place employees on an unpaid military leave of absence. The only exceptions would be employees with a current
collective bargaining agreement that requires the employer to pay the total WRS employee-required contributions.
Employees for whom the employer is required to pay the total employee-required contributions may be reported as active
employees or employees receiving differential pay. Differential pay refers to when an employer pays the difference between
the employee's military pay and civilian pay when the military pay is less. Differential pay is mandatory for state employees in
many circumstances and is optional for local employers.
USERRA does not require an employer to make employer-required contributions until the employee returns from active
military duty and is reemployed with that same employer. Once the employee is no longer on active military duty and is
reemployed with his or her pre-military leave of absence employer, the employee may choose whether he or she will make
up none, some or all of the missed WRS employee-required contributions. The employer is required to make employer-
required contributions to match the contributions made by the employee. The employer is also required to fund any
additional obligations, including interest that would have accrued on the employee- and employer-required contributions,
once those contributions are made.
Once an employee returns to work with his or her pre-military leave of absence employer, the employer is required to submit
the USERRA Certification (ET-4560) form with a copy of the employee’s DD-214 or, if the employee did not receive a DD-
214, based on the employee’s length of military service, submit the employee’s military orders. Also, continue to send the
employee’s leave and earnings statements when the employee returns to his or her position with the employer.
Please contact ETF’s Employer Communication Center with questions or concerns at
.