Reporting Retirees Who Return to Work

Information and reporting instructions

Public Act (PA) 267 of 2020 was signed into law by the Governor on Dec. 29, 2020 and went into effect immediately.


bona fide termination: A bona fide termination is a complete severing of the employee-employer relationship, and there cannot be a promise of reemployment or a contract for future employment in place prior to the termination of employment.

critical shortage: The critical shortage positions are defined by the Michigan Department of Education and updated periodically. See a list of critical shortage positions here. In some cases, you may have to work with MDE to determine if the retiree is hired under a critical shortage position.

The critical shortage exemption applies to K-12 public school districts, charter schools, public school academies, and intermediate school districts only.

PA 267 extended the critical shortage exemption until July 1, 2025 and removed the three-year maximum that a retiree can work in a critical shortage position.

instructional coach: As defined by the Michigan Department of Education, instructional coaches are hired by intermediate school districts (ISD) or educational service agencies (ESA) through the Regional Assistance Grant to provide support to Priority Schools depending on the needs identified by the school. These coaches can be provided in the areas of math, reading, writing, science, social studies, and a multi-tiered system of support.

school improvement facilitator: As defined by the Michigan Department of Education, a school improvement facilitator works with and through an intermediate school district (ISD) or educational service agency (ESA) to provide services to Title I Priority Schools to help implement a formal school improvement plan.

school renewal coach or high impact leadership facilitator: As defined by the Michigan Department of Education, these positions must be employed directly by the reporting unit as part of a program that supports teams of school principals and teacher leaders in elementary schools by doing all the following:

  • Providing intense professional development, support, and money for renewal projects for teams of school leaders in a number of project schools that are implementing a set of new literacy essentials.
  • Placing a trained team of school renewal coaches or high impact leadership facilitators in each project school.
  • Providing a lower level of professional development support and funding for leaders in additional schools.
  • Applying a set of proven school leadership practices for school renewal and sustainable implementation.
  • Providing training, support, and oversight for the school renewal coaches or high impact leadership facilitators as a coordinator or supervisor of that work.

substitute teacher: A substitute teacher is an individual working under a permit issued by the Michigan Department of Education under Public Act 451 of 1976 MCL 380.1233 and 1233b, as well as Teacher Certification Code (Administrative Rules) Part 4: R 390.1141-1145. Michigan schools often use the term for any individual who is asked to step into a position and cover for the certified teacher who is reported or documented as the teacher of record. However, there are situations where the substitute is in fact the appropriate individual to be reported as the teacher of record.

National Service member: An individual enrolled in a federally-funded national service program such as AmeriCorps State and National or VISTA and is placed at a service site that is a reporting unit.

COVID-19 learning plan: As defined in MCL 388.1698a of Public Act 94 of 1979.

Reporting instructions

By answering a series of questions, the guide below will give you complete reporting instructions for each of your retirees that return to work.

Working after retirement - employer guide

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Select from your reporting unit type: