Posted 8:40 a.m. Friday, June 27, 2025
At its June 19, 2025 meeting, the Employee Trust Funds Board approved Wisconsin Retirement System contribution rates for 2026, including rates for Wis. Stat. § 40.65 protective occupation duty disability and the Wisconsin Sick Leave Credit Conversion programs (state employers only). These rates are based on current benefit levels and recommendations from the Board’s independent consulting actuary.
Contribution rates effective for salaries and wages paid beginning January 1, 2026 are available online at WRS Employer Rates Current/Future Rates Inquiry.
| WRS Employment Category | Contribution Rate Change (Employer and participant rates combined) |
|---|---|
| General, Teachers, and Educational Support Personnel; Executive, Elected, and Judges | Increase 0.50% |
| Protective with Social Security | No Change |
| Protective without Social Security | Decrease 0.20% |
Employers who have either elected to increase prior service coverage or pay off their unfunded liability balances may also experience a change in their prior service rates.
Factors Impacting WRS Rates
There are many factors that affect WRS contribution rates, such as investment performance, legislative adjustments to benefit levels, demographics, etc.
Impacts to the 2026 rate calculations include revised actuarial assumptions and higher-than-expected salaries which were partially offset by favorable investment performance. For more information about the 2026 rates, the actuarial valuation report and presentation are available in the board meeting materials. Under Section 40.05 of the Wisconsin statutes, contribution rates are split evenly between the employer normal cost and the participant normal cost for both General Participants, and Executive and Elected Officials. For protective occupations, the participant normal cost is set equal to the participant normal cost for General Participants, except for those who are protective under the definition of WI Act 4, effective January 1, 2024.
The annual actuarial valuation incorporates current economic and demographic data into the existing financial condition of the WRS in order to set new contribution rates for the system. It is normal for contribution rates to fluctuate somewhat from year to year, based on investment earnings, wage inflation, and demographic trends. In addition, the change in contribution rates may vary between employment categories, depending on varying demographic trends within those groups. Benefits being paid to current annuitants are not affected by these rate changes.
Duty Disability Rates
Duty Disability contribution rates are based on an experience rated tier schedule. Annually, an actuarial adjustment rate is applied to every tier in the schedule. Based on the actuarial valuation, duty disability rates for 2026 will be increased from 2025 rates by 0.1% of covered payroll.
Contact
For more information regarding the 2026 contribution rates or the Internet contribution rate calculator, please contact the Employer Communication Center at 1-877-533-5020.
