Governmental Accounting Standards Board Table 5 is now available

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 post-employment benefits.

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.