What is the employers responsibility for employment category determinations?
Descriptions of each category can be found in Chapter 3 of the WRS Administration Manual, ET-1127. Careful consideration should be taken to choose the correct category because the contribution rates and benefit payments vary in each category. Plus, employees can file an appeal with the ETF Board on their employer’s selection of employment category. The statutes contain detailed descriptions for the following two employment categories: • Teachers are defined in Section 40.02 (55), and include: • “employees engaged in the exercise of any educational function for compensation in the public schools or the University in instructing, controlling pupils or students, or in administering, directing, organizing or supervising any educational activity, but does not include any employee determined to be an auxiliary instructional employee.” • Protective occupation participants, certain positions are listed in Section 40.02 (48), which must be reported in the protective category. In addition, the p
