7.20.01: Reporting Retirees on a Detail 2 (DTL2) Record


Retiree wages, hours, and employer Unfunded Actuarial Accrued Liability (UAAL) contributions (if required) are reported on a DTL2 record.

To ensure accuracy in reporting retirees, ORS offers tools to help you report retirees who are employed by your reporting unit. For accurate reporting, you must review the following tools for each retiree that is employed by your reporting unit.

  • The Member Benefit Plans section of the Reporting Website will verify that your new employee is a MPSERS retiree. In addition, the Member Benefit Plans link gives you a retirement effective date, benefit and health care plan prior to retirement, availability of critical shortage service credit hours and information on employer and employee contribution rates when appropriate. This information will be specific to each employee and is needed when using the Working After Retirement – Employer Guide (see below).
  • The Working After Retirement - Employer Guide verifies the ORS Employment Class Code, if UAAL is due, and if a Detail 4 (DTL4) record is required.

DTL2 record fields

  • SSN – Enter the employee’s social security number. Hint: avoid future adjustments by double checking the number before submitting the report.
  • First Name – Enter the employee’s first name.
  • Last Name – Enter the employee’s last name.
  • Middle Name – Enter the employee’s middle name or initial.
  • Begin Date: (MM/DD/YYYY) – Enter the pay period begin date based on your pay cycle calendar.
  • End Date: (MM/DD/YYYY) – Enter the pay period end date based on your pay cycle calendar.
  • Retirement Hours – Enter retirement hours. See section 7.20.00: How to Report Retiree Wages for instructions.
  • Reported Wage Codes – Wage codes 07, 75 and 76 are the only wage codes that can be used to report wages with a retiree class code. See section 13.03: Detail 2 Wage Codes.
  • Employer Reported Wages – Enter wages paid. See section 9.01: Earnings of Retirees Who Return to Work
  • Exception Wages – This section does not apply for retirees
  • Employee Contributions – Enter as required based on retiree         
  • Employer Contributions – Enter as required based on retiree
  • Pay Rate – Enter hourly rate or contract rate
  • Employment Class Code – Enter as determined by the Working After Retirement-Employer Guide
  • Contract Begin Date: (MM/DD/YYYY) – Enter only if Pay Rate is equal to or greater than $100.00
  • Contract End Date: (MM/DD/YYYY) – Enter only if Pay Rate is equal to or greater than $100.00
  • Frequency Of Pays – Enter any number from 1 to 26, per position worked
  • 1.5% indicator will work for record end dates July 1, 2010 to June 30, 2011 only –  This section does not apply for retirees

 

Last updated:07/01/2018