4.06.20: Perfect Attendance Pay

While attaining perfect attendance is an objective, it is not associated with performing additional service or measurable duties specifically related to the achievement of a particular goal. Employees are compensated to work and perform services each day. Therefore, receiving a perfect attendance payment in addition to regular pay, when no additional duties or services have been performed, is consistent with the definition of a bonus payment. Neither bonus payments nor perfect attendance pay are reportable on a DTL2 record. However, the wages must be considered as part of gross earnings when calculating member and employer contribution withholding for the Defined Contribution portion of a member benefit plan and for the Personal Healthcare Fund. The wages must be included in the Employer Reported Wages field on a DTL4 record.

Please note: reportable and nonreportable “compensation” is defined in MCL 38.1303a and only applies to active MPSERS members. For information on reporting earnings for retirees please see section 9.01: Earnings of Retirees Who Return to Work.

Last updated: 02/10/2017