Question:  What are Wisconsin Retirement System (WRS) Reportable Earnings?

Answer:

Payments made to an employee as salary or wages for personal services rendered are reportable earnings, unless they are excluded under one of the provisions of Section 40.02 (22) (b), of the Wisconsin Statutes. Reportable earnings include the money value of any allowances provided for the employee instead of money.

Examples of some allowances reportable as earnings for WRS purposes include the following:

• Using an employer's vehicle for employee's personal use
• Training time
• Cash allowances to purchase uniforms, safety shoes or tools that can also be used for personal use and are adaptable for street wear.

Examples of Reportable Earnings for WRS purposes are the following:

• Bonuses
• Incentive awards
• Merit increases
• Overtime pay, vacation pay and sick pay are earnings for WRS purposes when paid regularly to employees during an employment relationship; whether paid out to all employees at the end of each year or as used leave time.

Additional information on reportable and non-reportable earnings can be found in Chapter 4 of the WRS Administration Manual, ET-1127.