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Changes to working after retirement rules for MPSERS

House Bill 4375 of 2021 has been signed into law and is now Public Act (PA) 184 of 2022. Information regarding this law is available on the Michigan Legislature website and the Summary of Public Act 184 of 2022.

Action required

Effective immediately, report public school retirees using the employment class codes 9005 for direct hires and 9025 for indirect hires.

  • 9005: Some records will suspend until the new technology enhancements are deployed, specifically those that are Defined Contribution (DC) and/or Personal Healthcare Fund (PHF). A Detail 4 (DTL4) record is required.
  • 9025: Records will post with unfunded actuarial accrued liability (UAAL). ORS will refund any UAAL charged in error when the new technology enhancements are deployed. Do not report a DTL4 record.
  • If any other employment class codes other than 9005 or 9025 are reported after the effective date, adjustments will be required.

How does PA 184 of 2022 impact your reporting unit?

  • Removal of the requirement for reporting units to pay 100% of the employer contribution rate for the UAAL for retiree healthcare and pension benefits.
  • Removal of exemptions related to working after retirement (non-disability) such as critical shortage.

ORS will provide more detailed instructions regarding the implementation of PA 184 of 2022 as they become available. The Public School Reporting Unit (PSRU) website will be updated with comprehensive information regarding the impact of this law. If you have questions, please contact Employer Reporting at


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