Information and Reporting Instructions
PA 141 of 2018, a law changing some rules for public school retirees who return to work at a Michigan public school reporting unit after beginning their pension, was signed into law by the governor on May 9, 2018 with immediate effect.
For more information you can review the full law here.
Bona fide termination
Ensure the retiree has a bona fide termination. For more information, see the Reporting Instruction Manual (RIM) section 9.02: Bona Fide Termination and Retiree Earnings.
In some cases you may have to determine if the retiree is hired under a critical shortage position. The critical shortage positions are defined by the Michigan Department of Education and updated periodically. See a list of critical shortage positions here.
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
Select from your reporting unit type, your retiree's effective date of retirement.
K-12 public school district/Charter schools/Public School Academies/Intermediate school districts
- K12: Retired prior to 07/01/2010
- K12: Retired between 07/01/2010 and 05/01/2018
- K12: Retired on or after 06/01/2018
Public libraries, museums, or tax supported community colleges.
- CC: Retired prior to 07/01/2010
- CC: Retired between 07/01/2010 and 05/01/2018
- CC: Retired on or after 06/01/2018
Central, Eastern, Northern, and Western Michigan Universities, Ferris State and Lake Superior State Universities, or Michigan Technological University