Reporting Instruction Manual

This manual helps you know what to report and why it matters. It shows you how to report data correctly and on time.

The manual explains the rules under Public Act 300 of 1980, also called the Retirement Act. This is the law for the Michigan Public School Employees' Retirement System. This law can change. If this manual is different from the law, you must follow the law.

Reporting units work with the Michigan Office of Retirement Services (ORS). Together they make sure workers' accounts and pension payments are correct. A pension is a regular payment made to a person after they stop working.

This manual has eight sections:

• Getting started: How to set up your account and follow the basic rules.
• Pay and hours worked: How to track work hours and calculate pay before sending your report.
• Benefit plans and rates: How to identify worker retirement plans, manage contribution rates, and follow reporting rules.
• Record types: How to use the four record types and fix errors.
• Reports and payments: Steps to submit data and process payments.
• Other reporting tasks: Ways to fix past mistakes, manage tax-deferred plans, and report retiree or deceased worker records.
• Tasks for retiring workers: Steps to complete final pay details, follow salary schedules, manage raises, and review contracts.
• Archive: Old reference materials.