Reporting Instruction Manual
Understanding detail records

Four types of retirement records

Every reporting unit must send retirement reports to the Michigan Office of Retirement Services (ORS) for every pay period. Reports use four specific record types to track worker data. This manual refers to these record types by the shortened names: DTL1, DTL2, DTL3, and DTL4. 

Detail 1 (DTL1) – Member Demographics

ORS needs correct personal information for every worker. This record contains the worker's:

• Name.
• Social Security Number.
• Address.
• Date of birth.
• Gender.

Detail 2 (DTL2) – Wage and Service

ORS needs accurate information every pay period for all active workers and working retirees. This record tracks four key areas:

• Reportable pay: Wages and other types of pay a worker or retiree earned. This is also known as reportable compensation.
• Hours worked: This is also known as service credit.
• Worker contributions: Pension money paid into the system by workers.
• Employer contributions: Pension money paid into the system by the reporting unit.

Detail 3 (DTL3) – TDP Payment

ORS needs this record every pay period for workers who have a tax-deferred payment (TDP) agreement on file. A TDP agreement allows workers to buy service credit using pretax dollars.

Detail 4 (DTL4) – DC Contributions

This record is for 401(k) and 457 plan also called Defined Contributions (DC). ORS needs this for every worker each pay period. You must send a DTL4 even if a worker doesn't contribute.

This record shows total gross wages before taxes or deductions.

You also use a DTL4 to report a change in a worker's job status. You must include the status effective date. This is the exact date when the job change happened.

When a worker leaves a job, use a DTL4 record to report their termination date. This date affects when someone has access to the money in their 401(k) and 457 retirement accounts.