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State Aid Resources

State Aid Resources

The graphics below illustrate the Michigan Public School Employees Retirement System (MPSERS) state aid for fiscal year (FY) 2026. The State aid budget for fiscal FY 2026 is provided in Public Act 15 of 2025.

 

Current year's State Aid Budget for Non-University graphic

Download the infographic as a PDF.

Current year's State Aid Budget for University graphic

Download the infographic as a PDF.

More information on MPSERS state aid fund payments

  • This payment offsets a portion of the retirement contributions owed by the reporting unit for the fiscal year in which it is received.

    • Sec. 201(4)(a) — community colleges.

  • This payment offsets normal cost increases due to decreases in the assumed rate of return and normal cost floor adjustments.

    • Sec. 147a(2) — K-12 districts, ISDs, PSAs, libraries.
    • Sec. 201(4)(b) — community colleges.
    • Sec. 236(9) — universities.

  • This payment offsets the increase in employer normal cost for employees in the Pension Plus 2 and Defined Contribution plans.

    • Sec. 147e — all reporting units except universities and libraries.

  • This payment funds the pension UAAL amortization payment above the UAAL rate cap (15.21% non-universities, 25.73% universities). It is passed through reporting units to ORS and appears on employer statements as UAAL Rate Stabilization Invoice.

    • Sec. 147c — K-12 districts, ISDs, PSAs, libraries.
    • Sec. 201(5) — community colleges.
    • Sec. 236(4) — universities.

  • This payment offsets a portion of employer normal cost contribution rate for employees with premium subsidy healthcare benefit.
    • Sec. 27l(4) — all reporting units except universities.

    Note: the 27l(4) payments for community colleges and libraries were inadvertently labeled as "27l(2) Emp Healthcare Reimbursement" on the state aid payments. Use the 27l payment received as referenced in this section.

Last updated: 12/02/2025