GASB Table 5 is now available on the Employer Reporting website

Archived Michigan Office of Retirement Services bulletin sent Aug. 6, 2026, at 4:00 p.m.

Governmental Accounting Standards Board (GASB) Table 5, Schedule of Covered-Employee Payroll by Employer, is now available under Data Tables in the GASB section of the Employer Reporting website.

Table 5 includes the data you need to complete the Required Supplemental Information schedules, for both pension and other postemployment benefits OPEB.

Be sure to use the correct table for your employer type:

• Non-university employers: Table N5.
• University employers: Table U5.

All GASB materials for this year are now available on the website.

Reminder: The GASB Frequently Asked Questions (FAQ) are now on one page with sections. If the FAQ page doesn't fully answer your questions, email Employer Reporting.