Department Of EmployeTrust Funds 7931 Et2566

User Manual: 7931

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Wisconsin Department
of Employee Trust Funds
PO Box 7931
Madison WI 53707-7931

Maximum Additional Contribution Worksheet
For Calendar Year 2018

Employee name (please print)

1-877-533-5020 (toll free)
Fax 608-267-4549
etf.wi.gov

ETF ID or Social Security number

To ensure funds are credited to your WRS account, please complete the ET-2545, additional contribution
remittance form with your payment.
A participant’s actual contributions to the Wisconsin Retirement System are subject to contribution limits under
Sec. 415(c) of the Internal Revenue Code (IRC). Contributions subject to this limit cannot exceed 100% of your
gross compensation from your WRS employer or $55,000.00, whichever is less, in the calendar year in which
ETF receives the contributions. The WRS, which is qualified under Sec. 401(a) of the IRC, does not have a "catch
up" provision for additional contributions.
When you make voluntary regular (after-tax) additional contributions to your WRS account, you must use this
worksheet to calculate the maximum amount of voluntary contributions that you can make to the WRS. We
recommend you contact your employer for assistance in correctly completing this worksheet.
Employer-paid contributions (employer-required and employer-additional contributions) are not subject
to the contribution limits under Sec. 415(c) of the IRC.2
Note: Effective July 1, 2011, 2011 Wisconsin Act 32 required that the WRS contributions made by the employee
be treated as pre-tax contributions, not post-tax contributions. As a result, employee-paid contributions are
technically employer contributions for IRS purposes. Therefore, it will be very rare for WRS employee-required
contributions to be included in Section B after 2011. The exception would be employee-required contributions
made post-tax pursuant to a collective bargaining agreement or contract.
Fill in or calculate the following amounts
A Enter the lesser of $55,000.00 or the amount of your projected gross
compensation1 from your WRS employer(s) for the current calendar year.
The lesser of these two amounts is the maximum amount of contributions that can
be made to your WRS account that are subject to IRC Sec. 415(c).
B Enter the projected amount of your post-tax employee-required contributions that
will actually be paid by you during the current calendar year.
Again, it will be very rare for employee-required contributions made on or after July
1, 2011, to fall under this category because most employee-required contributions
made on or after that date are defined as pre-tax employer contributions for IRS
purposes.
C Subtract line B from line A. This is the total maximum amount that you can
contribute to the WRS as voluntary additional contributions.

=

Signature

Telephone

Date (MM/DD/CCYY)

(

)

1

Gross compensation includes all compensation from a WRS participating employer actually paid or made available to the individual for the year
in which the contribution is made. This includes any amounts deferred, such as to a tax deferred savings plan or IRC Sec. 125 cafeteria plan.
(This will normally be the gross compensation amount shown in Box 1 on your W-2 form.)

2

When an employee takes a retirement benefit, employer-additional contributions, as part of an employee's benefit, are tested against IRC
415(b) annual benefits limits.

ET-2566 (REV 3/2/2018)

*ET-2566*

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