The Internal Audit Department of the Wyoming Retirement System periodically conducts audits to verify compliance with applicable rules and statutes.
Anonymous results of audits are posted here in the interest of informing WRS' partner employers about compliance issues.
Cash Remuneration Audit 2015-1 (pdf)...
Listed below are frequently asked questions related to WRS pension plan eligibility. With further questions, contact WRS' Audit Manager Erin Gorney at email@example.com .
If an agency has not submitted an approved WRS-32(a) Addendum to Agreement form, all employees other than those specifically exempt per Wyoming Statutes 9-3-402(a)(vii) paragraphs A through M and 9-3-405(a)(ii)(A) must be enrolled in WRS.
1. Are seasonal employees required to be enrolled in WRS?
- Seasonal employees that are not required to reapply for their positions on an annual basis must be enrolled in WRS if they meet the agency’s definition of regular full-time or regular part-time employee (as stated on the WRS-32(a) Addendum to Agreement form) during the working months.
- In the following scenarios, the agency has submitted the WRS-32(a) Addendum to Agreement form stating that a regular part-time employee is an employee who works at least 20 hours per week.
2. We have exempt, salaried, part-time employees who do not record hours. How do we determine eligibility?
- Eligibility for exempt, salaried, part-time employees would be based on half of the hours a full-time employee would work in that same position.
3. We have some employees who are non-exempt (hourly) working less than 20 hours per week in that position, but who work a second position which is considered exempt. How do we determine eligibility?
- Eligibility is based on employee hours worked. If the employee works the minimum number of hours to be considered a regular part-time employee per the agency’s WRS-32(a) Addendum to Agreement, contributions would be due. If an employee works two positions (one less than 20 hours and the other one exempt), eligibility would be based on the combined hours regularly worked for that employee.
- The exempt position would be based on the regular estimated hours for that position.
- If the employee meets the definition of regular part-time employee per the agency’s WRS-32(a) Addendum to Agreement, contributions are required for all employment regardless of the hours worked for the specific position. The employee will not receive more than one month service credit in any calendar month, but all salary for services rendered (per Chapter 8 “Cash Remuneration” of the Wyoming Retirement System Rules) would be retirement eligible and would need to be reported.
4. We have employees working multiple, part-time positions. In any one of these positions, they may not be eligible, but when you combine their hours for all jobs, they are working over 20 hours a week. Are they eligible for the benefit?
- “Member” means and includes any full-time or regular part-time employee of an employer. If the employee works two regular positions (one at 10 hours per week, and one at 15 hours per week), eligibility would be based on the combined hours per week. In this scenario, the employee would be eligible for retirement benefits. Please note: The term “regular positions” in this paragraph refers to any position not considered temporary.
5. If someone is regular part-time and they have earned eligibility, can they lose eligibility? Example- an employee regularly works over 20 hours per week. Their hours are reduced to less than 20 hours per week for the foreseeable future. Should we continue contributing? Or should we contribute only on wages earned in weeks where they work over 20 hours?
- Employees can lose eligibility based on their “regularly scheduled hours.” This does not include vacations. If an employee only works five hours this week and is using accumulated leave, then contributions will still be due.
- During any periods of unpaid leave (where the employee is expected to return to work in that same capacity), we ask that a WRS-13 Notice of Unpaid Leave of Absence form be filled out and submitted to WRS. Contributions would then resume when the employee comes back to work. If the employee does not return to work, then please let us know at that point by completing a WRS-7 Termination of Employment form.
- If an employee currently works over 20 hours per week and is enrolled in WRS, and then permanently changes their regular working hours to less than 20 hours per week, that employee may lose eligibility. If the employee later changed their working hours to 20 hours or more per week, then contributions would again be due. If the reduction is expected to be permanent, please submit a WRS-7 Termination of Employment form and mark the box “Other” explaining the member moved to a non-contributing position. Please note the following:
- Per W.S. § 9-3-424(b), no member is entitled to a refund of any contributions if he is employed for a salary by an employer. To be eligible for a refund, you cannot be employed by a participating employer of WRS.
- Per W.S. § 9-3-402(a)(xiii), “Retirement” means the termination of a member’s working career for a salary as an employee. To be eligible to retire, you cannot be employed by a participating employer of WRS.