1.00: Introduction

Welcome to retirement reporting for the Michigan Public School Employees' Retirement System (MPSERS). Through the Employer Reporting system, payroll offices at Michigan public schools and the Michigan Office of Retirement Services (ORS) work together to ensure accurate account information and pension payments for our members. This Reporting Instruction Manual (RIM) will help you understand what you are reporting, why you are reporting it, and how to report it accurately and timely.

The Reporting Instruction Manual is a summary of basic plan provisions under Michigan's Public Act (PA) 300 of 1980, as amended. Current laws, rates, and factors are subject to change. If there are discrepancies between this manual and the actual law, the provisions of the law govern.