Reporting Instruction Manual
About reporting units

Learn about reporting units

A reporting unit (RU) is a specific public school employer that participates in the Michigan Public School Employees’ Retirement System. A school is considered a reporting unit even if it currently has no workers to report. This is because the school might later hire a worker who needs reporting.

Think of a reporting unit as the organization that handles the paperwork and payments for a worker’s retirement. These units are usually one of the following types:

• K-12 public school districts: These units are your local neighborhood school system.
• Intermediate school districts: These units are regional organizations that help multiple school districts. People also call them regional education service agencies.
• Public school academies: People also know these units as charter schools. Most public school academies are part of this retirement system.
• Community colleges: These units are two-year colleges that public taxes support.
• Certain universities: Central Michigan University, Eastern Michigan University, Ferris State University, Lake Superior State University, Michigan Technological University, Northern Michigan University, and Western Michigan University.
• District libraries: These units are public libraries that a school district originally created.

The reporting unit number

The Michigan Office of Retirement Services (ORS) gives each new school a unique five-digit number. This number is the reporting unit number or RU number. ORS uses this number to find, track, and identify reporting units. You’ll see this number in ORS letters and on online reporting screens. It isn’t the same number the Michigan Department of Education uses to identify schools.

Inactive status

A school is inactive if it has no workers to report to ORS. The chief administrator of the inactive school must sign a form each year. This form is the Affidavit of Non-Reporting Status (R0493C).

An affidavit is a formal written promise. This form proves that the school doesn't need to report any data. The administrator must send this form to the Michigan Office of Retirement Services (ORS).

Active status

A school is active if it has a worker who must be reported. Active reporting units must send worker data to ORS each pay cycle.  They must also send contribution payments each pay cycle.

Change your status

Schools must follow rules from the Michigan Department of Education when they join, close, or reopen. If this happens, ORS needs three things:

• A notice from the school about the change.
• A completed Reporting Unit (RU) Status Change: Closing, Inactive, or Annexing (R1048C) (PDF, 2MB) form.
• Minutes from the board meeting that explain the choice.

What a reporting unit does

The reporting unit has two main jobs to make sure workers get their retirement benefits:

• Sending reports: Reporting units send electronic files to the retirement system for each pay cycle. These files show the hours worked and the pay for each worker. Reporting units also send a final payroll detail report when a worker applies to retire.
• Making payments: Reporting units send payments to the retirement system. These payments are retirement contributions. They come from both the employer and, when required, from the worker’s paycheck.

Report data correctly

Reporting correctly is very important. It helps workers know when they can retire. The Michigan Office of Retirement Services (ORS) uses the information to calculate money to go into the pension fund and to deposit contributions into 401(k) and 457 retirement plans.

Sending the wrong data on purpose can lead to fines.

To keep data accurate and follow the rules, reporting units must:

• Record the exact pay and hours worked for every worker.
• Send worker and employer payments to ORS on time.
• Make sure reports match your actual payroll records.
• Know which workers to report and which retirement plan each worker has.