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Contract Fringe Benefits

Contract Fringe Benefits: WISEstaff

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When reporting Contract Fringe Benefits, include the total of all items under Object Code 200 Employee Benefits in the WUFAR Handbook. They are 210 Retirement, 220 Social Security, 230 Life Insurance, 240 Health Insurance, 250 Other Employee Insurance, and 290 Other Employment Benefits, including cash payments in lieu of benefits.

You're required to report only for staff with assignment type of codes of “0” Professional - Special Education and “1” Professional - Regular Education.

You're NOT required to report benefits for subcontracted individuals or staff with assignment type codes of: “2” Short-Term Substitute - Extra Curricular Activities, “3” Support - Regular Education, and “4” Support - Special Education.

The format does not accept decimal places, and the number should be rounded to nearest dollar between $0-$110,000. Do not submit a contract or fringe benefits if the staff member does not receive fringe benefits for any of the assignments that the hiring LEA is reporting.

For valid combinations of Assignment Areas and Position Codes, see the Assignment Code List.

USES: This data element tracks information about a particular staff member's reported benefits as attached to position and assignment records in WISEstaff and is needed in state reporting.

 

FAQs, Details, and Points to Note

 

  1. Fringe Benefits Definition and Updates: Fringe Benefits knowledge base article
  2. WISEstaff Salary FAQ: See more specific answers about experience questions in this Salary FAQ knowledge base article.

  3. Items 3-12 are from the Oct. 20, 2017, version of the WUFAR Handbook.                                          210 RETIREMENT: Used with all functions and sub-functions except those in the 254 600, 256 300, 256 700, 256 800, 256 900, 280 000, 400 000 series. Retirement contributions paid by district. Include here payments to the Wisconsin Retirement System and payments to defined benefit pension plans established in accordance with state statutes, federal laws and Internal Revenue Service requirements.

  4. 211 RETIREMENT—EMPLOYEE SHARE PAID BY EMPLOYER: Used with all functions and sub-functions except those in the 254 600, 256 300, 256 700, 256 800, 256 900, 280 000, 400 000 series. Employer contributions to the Wisconsin Retirement System for the portion which is the employee share.

  5. RETIREMENT—EMPLOYER’S SHARE: Used with all functions and sub-functions except those in the 254 600, 256 300, 256 700, 256 800, 256 900, 280 000, 400 000 series. Employer portion of contributions to the Wisconsin Retirement System.

  6. 218 RETIREMENT—CONTRIBUTION TO EMPLOYEE BENEFIT TRUST: Used with all functions and sub-functions except those in the 254 600, 256 300, 256 700, 256 800, 256 900, 280 000, 400 000 series. Employer contributions to a Fund 73 trust for OPEB or pension payments. Contributions are allocated to the Functions of active plan participants. If the contribution exceeds the Annual Required Contribution (ARC) the amount of the excess over the ARC gets recorded in Function 292000. Revenue in Fund 73 gets coded to Source 951 for OPEB and Source 953 for pension.

  7. 219 RETIREMENT—OTHER EMPLOYEE BENEFITS: Used with all functions and sub-functions except those in the 254 600, 256 300, 256 700, 256 800, 256 900, 280 000, 400 000 series. Employer payment of other employee benefits. Defined contribution HRA plan contributions or TSA contributions funded into an irrevocable account while active employee, for future use in retirement, would be coded here if not included in the actuarial study.

  8.  220 SOCIAL SECURITY: Used with all functions and sub-functions except those in the 254 600, 256 300, 256 700, 256 800, 256 900, 280 000, 400 000 series. Employer’s share of Social Security (“FICA” and Medicare) paid by the district.

  9.  230 LIFE INSURANCE: Used with all functions and sub-functions except those in the 254 600, 256 300, 256 700, 256 800, 256 900, 280 000, 400 000 series. Life insurance premiums paid on behalf of employees by district.

  10.  240 HEALTH INSURANCE: Used with all functions and sub-functions except those in the 254 600, 256 300, 256 700, 256 800, 256 900, 280 000, 400 000 series. Health insurance premiums paid on behalf of employees by district. If the district has a self-funded health benefit plan, this account will be the actual incurred cost, including an estimate for incurred but not reported claims. Detail Object 249 is to be used to account for contributions to an active employee current HRA/HSA benefit.

  11. 250 OTHER INSURANCE: Used with all functions and sub-functions except those in the 254 600, 256 300, 256 700, 256 800, 256 900, 280 000, 400 000 series. Other insurance premiums such as income protection, automobile insurance for employee owned vehicles, homeowners or renters insurance paid on behalf of employees by district. 

  12.  290 OTHER EMPLOYEE BENEFITS: Used with all functions and sub-functions except those in the 254 600, 256 300, 256 700, 256 800, 256 900, 280 000, 400 000 series. Included here are amounts for tuition reimbursement paid to or on behalf of employees, used with function 221 000 “Improvement of Instruction” for all staff. Also included here are annuity payments, and other payments not required to be classified elsewhere such as payments to employees for a “flexible benefit plan”, and health insurance premiums made on behalf of former employees. Annuity payments for current employees are used with the same functions that the employee’s salary is distributed to. Payments made on behalf of former employees are used with function 290 000 “Other Support Services.” Cash payments to employees in lieu of health insurance is recorded here (detail Object 296).

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