7.21.01: How to Report DC Contributions on a Detail 4 Record


Member and/or employer contributions to the Defined Contribution plan for Pension Plus, Pension Plus 2, Defined Contribution (DC) plan, Personal Healthcare Fund (PHF) and State of Michigan 457 Plan are reported to ORS on a DTL4 - DC Contribution record on your payroll reports each pay period. The fields on the DTL4 record are as follows:

Screenshot: the fields of a Detail 4 record

 

  • SSN
  • First Name
  • Last Name
  • Middle Name
  • Begin Date: (MM/DD/YYYY): This is the begin date of the reporting period for contributions being withheld.
  • End Date: (MM/DD/YYYY): This is the end date of the reporting period for contributions being withheld.
  • DC Record Type:
  • 01 - Regular: for contributions withheld for the current pay period
  • 05 - Positive Adjustment: for contributions not reported previously or in addition to contributions reported in a prior pay period
  • 06 - Negative Adjustment: for contributions over reported in a prior pay period
  • Employer Reported Wages: This is for gross earnings for the pay period that include compensation reported on the member's W-2 or 1099R form as earnings for services performed for the reporting unit, including but not limited to amounts deferred or contributed to an annuity at the election of the member. Wages for workers' compensation, short term disability and long term disability are not considered gross earnings for a DC plan or a plan with PHF and should not be included in this field. (This amount may be different from the amount used as reportable compensation on the DTL2 record for the same employee.)
  • Member DC Contributions $: The dollar amount of the DC or Deferred Compensation percentage deduction for the member. It must be formatted as 0.00.
  • Member DC Percent (%):  The percentage amount of the member DC or Deferred Compensation contribution. It must be formatted as 0.00
  • Employer DC Contributions $: The dollar amount of the DC employer percentage deduction. It must be formatted as 0.00 (There is no employer DC contribution dollar amount for Deferred Compensation contributions.)
  • Employer DC Match Percent (%):  The percentage amount of the DC employer match contribution. It must be formatted as 0.00 (There is no employer DC match percent amount for Deferred Compensation contributions.)
  • Member PHF Contributions $: The dollar amount of the member Personal Healthcare Fund contribution. It must be formatted as 0.00. If there is no PHF contribution, enter 0.00 in the field.
  • Member PHF Percent (%): The percentage amount of the member PHF contribution. It must be formatted as 0.00. If there is no PHF contribution, enter 0.00 in the field.
  • Employer PHF Contributions $: The dollar amount of the employer PHF match contribution. It must be formatted as 0.00. If there is no PHF contribution, enter 0.00 in the field.
  • Employer PHF Match Percent (%): This is the percentage amount of the PHF employer match. It must be formatted as 0.00. If there is no PHF match, enter 0.00 in the field.
  • Status Change Date: (MM/DD/YYYY):* This field should be populated only if the member is temporarily or permanently terminating from the reporting unit. If the member is terminating you must also populate the Status Change Reason Code field. If there is no termination leave the field blank.
  • Status Change Reason Code:* This field should be populated only if the member is temporarily or permanently terminating from the reporting unit. If the member is terminating you must also populate the Status Change Date field. If there is no termination leave the field blank.

*These two fields must either both be blank or both be populated. The record will suspend if one field is populated and the other is not.

For all members with a Personal Healthcare Fund (PHF), the first 2% of DC contributions must go into the PHF and must be matched 100% by the employer. The percentage and dollar amounts must be reported on a DTL4 record in the Member and Employer PHF Contribution $ and % fields. Any member contributions over 2% are reported in the Member and Employer DC fields on the DTL4 record, and any employer match deduction applies based on the benefit plan of the employee.

One DTL4 record must be included for all wages reported on a DTL2 record(s) for each pay period begin and end date unless the Pension Plus, Pension Plus 2, Defined Contribution, Personal Healthcare Fund, or Deferred Compensation participant has opted out of the plan by contacting Voya Financial. Examples of DTL4 records for each benefit plan can be found in Chapter 6: Member Benefit Plans and Contributions.

Last updated: 10/19/2021