7.22.00: Reporting Final Wages for a Deceased MPSERS Employee


Final wages and service credit for a deceased employee should be reported to ORS as if the member were still working. This applies to active members and retirees who returned to work. Required member and employer contributions must be withheld as usual and payment is due to ORS.

Deceased Active Member

Report final wages and hours for the active member on a DTL2 record with the same wage code and class code used prior to the employee’s death. If the active member will receive regular wages and hours plus a balance of contract, use two separate DTL2 records – one to report the regular wages and hours, the other to report the balance of contract without hours (use wage code 09). 

If the employee has an active TDP agreement you must also report a TDP deduction on a DTL3 record. The record type must be 01 – Regular Payment; the TDP Deduction Reason Code must be 01 – Valid.

If the employee is in the Defined Contribution, Pension Plus, or Pension Plus 2 benefit plan, has Personal Healthcare Fund, or the Deferred Compensation Option a DTL4 record must also be included for the final wages. In addition to member and/or employer contributions, enter the date of death in the Status Change Date field and select Status Change Reason Code 04 – Death.

Deceased Retiree Who Returned to Work

Report final wages for a retiree who returned to work on a DTL2 record with the same class code and wage code used prior to death. Retiree wages must always be reported with hours. If the retiree is in the Defined Contribution, Pension Plus, or Pension Plus 2 benefit plan, has Personal Healthcare Fund or the Deferred Compensation Option, a DTL4 record must also be included for the final wages. In addition to member and/or employer contributions, enter the date of death in the Status Change Date field and select Status Change Reason Code 04 – Death.

Last updated: 02/01/2018