Every employee and working retiree needs at least one DTL2 record for each pay period. These records report the money the employee earned. They also show the retirement costs that the worker and employer must pay to the Michigan Public School Employees' Retirement System.
A DTL2 record must include these specific details:
Employment class codes show what job an employee does at the reporting unit. You must use one of these codes on every DTL2 record.
If a worker has two different jobs, you must send a separate DTL2 record for each one. Use the correct code and pay rate for each position. For example, a person might be a bus driver (code 1610) and an aide (code 1630). Send one record for each job.
You may also use special codes like 9510, 9520, and 9530. These report different pay rates for the same job. You can report these as two records. You can also combine them into one record using an average pay rate and code 1610.
These jobs involve making and leading policy for the school.
These jobs use manual skills to keep schools running.
These jobs require business knowledge and skills.
These jobs require high levels of teaching knowledge.
These jobs require special skills in health or social fields.
These codes are for people who retired from the Michigan Public Schools Retirement System.
Note: Codes 9003, 9004, 9013 to 9015, and 9033 to 9045 are for specific adjustments.
These jobs use science knowledge and hand skills.
How you report coaching pay depends on the job. Use these codes:
If you pay a coach every pay period, use code 01 for regular wages. Use code 11 if the job is seasonal and you pay a lump sum. A lump sum is one single payment for the whole season. For seasonal pay, the record dates should cover the whole season. This ensures the worker gets the right years of service (YOS). YOS is the amount of time a person has worked toward their retirement.
If a coach is paid by assignment, you must create an hourly rate. You can do this by dividing the total pay by a fair hourly rate, like a teaching rate. For example, if you pay $2,100 and the teaching rate is $25, you would report 84 hours.
Use wage code 11 for seasonal or part-time coaches. Use this code if you pay the coach in one lump sum. A lump sum is a single payment for the whole season. The record dates must cover the entire season. This helps the worker earn the correct years of service (YOS). YOS is the amount of time a person has worked toward their retirement.
If you pay a coach by assignment, you must create an hourly rate. Divide the total pay by a fair hourly rate, such as a teaching rate. For example, if you pay $2,100 and the teaching rate is $25, you report 84 hours. Use wage code 25 or 26 to fix a past coaching report.
Use code:
Professional services leave is an approved leave in which an employee temporarily stops their regular job duties to perform work for an employee organization, such as a union.
Enter the same wage amount in the Employer Reported Wages field and the Exception Wages field. If the worker has regular wages in the same period, report them on a separate record.
This code is for active employees who work a steady schedule. If you pay a coach every pay period, use this code. Teachers who choose to get paid all year also use this code during the school year.
This code is for retirees that return to work for a reporting unit.
Use codes:
Some staff work ten months but get paychecks all year. During the summer, use wage code 08 for these workers. Don't report any hours with this code. You may only use this code from June 1 through September 30.
If a teacher works summer school while getting spread pay, use two records. Use Code 01 for the summer school hours. Use Code 08 for the spread pay with zero hours. Use wage code 85 or 86 to fix a past summer spread report.
Use codes:
Use wage code 09 for special payments like longevity bonuses. Longevity pay is a bonus for working at a job for a long time. Don't list any hours with this code. You must use the worker's regular job code. You cannot use this code for a new employee's first record. Use wage code 15 or 16 to fix a past report for this type of pay.
Use code:
Report the hours the employee would have worked if they were not hurt. Use the pay rate the employee normally earns. If the employee receives sick leave or bridge pay while on WWC, use a second DTL2 record. This record should use the regular job code and have zero hours. All hours belong on the record with code 8000.
Use an adjustment record to fix a posted record or add a missing one. Use a positive adjustment code to add money or hours. Use a negative adjustment code to take them away. To make an adjustment, follow these steps:
ORS calculates the contribution amounts for you. If you are adjusting a previous fiscal year, use the rates from that year. Always make adjustments on your most recent unposted report.
Duplicate records The system doesn't allow two records with the same codes and dates. If a worker has two jobs, use a different class code for the second record. If the dates are wrong, check your records and fix them.
Missing information ORS needs the worker's name, birth date, address, and gender. If this is missing, you must submit a DTL1 record. The DTL2 record will stay stuck until the DTL1 is finished.
Pay rate issues The pay rate must be more than zero for regular, retiree, or coaching wages. If the pay rate is $100 or more, you must include contract dates. If there is no formal contract, use the dates of the fiscal year. A fiscal year is a 12 month period used for record keeping.
Adjustment errors If you change a record, the original record must be posted first. Posted means it is officially saved in the system. If you change wages to zero, you must also change the hours to zero. Negative changes cannot be larger than the original amount reported.
Retiree reporting You must report retirees with hours. You can only report retiree wages for 30 days after they retire. An exception is made for summer spread wages.
Summer spread wages Wage code 08 is for summer spread wages. You can only use this code from June through September. If you report wages without hours outside of these months, use wage code 09.
Date and year errors Record dates must stay within one fiscal year. This year runs from July 1 to June 30. All dates must match your official payroll calendar.
Stuck records Records process in order. If an old record has an error, new records will not post. You must fix the oldest error first. Once fixed, the system will process one record each night.
This section reports employees' hours worked and money earned.
Format codes for programmers:
| Field name | Position | Required | Characters | Character length | Explanation | Format |
| Section Identifier | 1 to 4 | Yes | Letters and numbers | 4 | Use DTL2 for this section. | X(4) |
| SSN | 5 to 13 | Yes | Numbers only | 9 | The employee's Social Security number. | 9(9) |
| Last Name | 14 to 43 | Yes | Letters only | 30 | The employee's last name. | X(30) |
| First Name | 44 to 63 | Yes | Letters only | 20 | The employee's first name. | X(20) |
| Middle Name | 64 to 83 | No | Letters only | 20 | The employee's middle name or initial. | X(20) |
| Begin Date | 84 to 91 | Yes | Numbers only | 8 | The first day the employee was paid. Use the MMDDYYYY format. | 9(8) |
| End Date | 92 to 99 | Yes | Numbers only | 8 | The last day the employee was paid. Use the MMDDYYYY format. | 9(8) |
| Retirement Hours | 100 to 105 | Yes | Numbers only | 6 | The total hours the employee worked. | 9(4)v99 |
| Reported Wage Code | 106 to 107 | Yes | Numbers only | 2 | The code for the employee record. | 9(2) |
| Employer Reported Wages | 108 to 116 | Yes | Numbers only | 9 | The employee's reportable wages paid during this time. | 9(7)v99 |
| Not Used | 117 to 125 | No | Zeros only | 9 | Fill with zeros. | 9(9) |
| Exception Wages | 126 to 134 | No | Numbers only | 9 | Wages paid for professional services leave. | 9(7)v99 |
| Member Contributions | 135 to 143 | Yes | Numbers only | 9 | Pre-tax retirement money taken from the employee's wages. | 9(7)v99 |
| Employer Contributions | 144 to 152 | No | Numbers only | 9 | The money the employer pays to ORS for the employee. | 9(7)v99 |
| Not Used | 153 to 161 | Yes | Zeros only | 9 | Fill with zeros. | 9(9) |
| Pay Rate | 162 to 170 | Yes | Numbers only | 9 | The employee's hourly rate or full contract amount for the school year. | 9(7)v99 |
| Employment Class Code | 171 to 174 | Yes | Letters and numbers | 4 | The code for the employee's job position. | X(4) |
| Contract Begin Date | 175 to 182 | Yes | Numbers only | 8 | The contract start date. Use MMDDYYYY or zeros if none. | 9(8) |
| Contract End Date | 183 to 190 | Yes | Numbers only | 8 | The contract end date. Use MMDDYYYY or zeros if none. | 9(8) |
| Not Used | 191 to 202 | Yes | Zeros only | 12 | Fill with zeros. | 9(12) |
| Frequency of Pay | 203 to 204 | Yes | Letters and numbers | 2 | The total number of pays the employee gets in a year. | X(2) |
| Health Care % Indicator | 205 | Yes | Numbers only | 1 | Use 1 if the salary is under $18,000. If it's more than $18,000, use 0. | 9(1) |
| Filler | 206 to 380 | No | Spaces only | 175 | Extra space for the record. | X(175) |
Record example using dashes for spaces.
Section Identifier: DTL2
SSN: 333444555
Last Name: Konstantinidi-----------------
First Name: Vera----------------
Middle Name: Dvora---------------
Begin Date: 01082025
End Date: 01142025
Retirement Hours: 004000
Reported Wage Code: 01
Employer Reported Wages: 000100000
Not Used: 000000000
Exception Wages: 000000000
Member Contributions: 000003000
Employer Contributions: 000012170
Not Used: 000000000
Pay Rate: 000002500
Employment Class Code: 1240
Contract Begin Date: 00000000
Contract End Date: 00000000
Not Used: 000000000000
Frequency of Pay: 21
Health Care % Indicator: 0
Section Identifier: DTL2
SSN: 222222222
Last Name: Jyoti-------------------------
First Name: Parvin--------------
Middle Name: --------------------
Begin Date: 03012026
End Date: 03142026
Retirement Hours: 008000
Reported Wage Code: 01
Employer Reported Wages: 000200000
Not Used: 000000000
Exception Wages: 000000000
Member Contributions: 000006000
Employer Contributions: 000024340
Not Used: 000000000
Pay Rate: 000002500
Employment Class Code: 1130
Contract Begin Date: 00000000
Contract End Date: 00000000
Not Used: 000000000000
Frequency of Pay: 26
Health Care % Indicator: 0
Section Identifier: DTL2
SSN: 555123456
Last Name: Freudenberger-----------------
First Name: Gloria--------------
Middle Name: --------------------
Begin Date: 12042025
End Date: 12192025
Retirement Hours: 000000
Reported Wage Code: 05
Employer Reported Wages: 000010000
Not Used: 000000000
Exception Wages: 000000000
Member Contributions: 000000430
Employer Contributions: 000001217
Not Used: 000000000
Pay Rate: 000000000
Employment Class Code: 1610
Contract Begin Date: 00000000
Contract End Date: 00000000
Not Used: 000000000000
Frequency of Pay: --
Health Care % Indicator: 0
Section Identifier: DTL2
SSN: 555123456
Last Name: Yamashita---------------------
First Name: Hyun-woo------------
Middle Name: Yasu----------------
Begin Date: 04302026
End Date: 05142026
Retirement Hours: 000000
Reported Wage Code: 06
Employer Reported Wages: 000010000
Not Used: 000000000
Exception Wages: 000000000
Member Contributions: 000000430
Employer Contributions: 000001217
Not Used: 000000000
Pay Rate: 000000000
Employment Class Code: 1610
Contract Begin Date: 00000000
Contract End Date: 00000000
Not Used: 000000000000
Frequency of Pay: 26
Health Care % Indicator: 0
The Michigan Office of Retirement Services (ORS) runs checks on your records. These checks ensure your data is correct and complete.
The system won’t process a record if it has a bad format. This means the record doesn’t follow the technical rules for the file. You can’t use letters or symbols in the following fields. You must use numbers only for:
Additional formatting requirements:
The system will suspend a record if it finds an error. This action stops the record from moving forward. You must fix these errors before the system can complete the work.
The system will flag a record if the data is valid but seems unusual. A flag doesn’t stop the system from processing the record. You should review these records to ensure the data is correct.
You should check any record if:
The system calculates how much money each employee must pay into their retirement account. It saves this amount in the val_calc_ empe_contrb_amt field. These calculations follow the specific benefit plan assigned to each employee.
Employees at a fixed contribution rate between Jan. 1, 1987, and Dec. 31, 1989, pay a specific amount. This amount equals 4.0% of the wages reported by their employer.
Employees at a fixed contribution rate on or after Jan. 1, 1990, pay a different amount. This amount equals 3.9% of the wages reported by their employer.
Some employees pay contribution rates that change based on how much they earn in a school fiscal year. These rates apply to the total wages earned at each individual employer:
If a single paycheck moves an employee from one level to the next, the system splits the math. For example, an employee earned $4,000 so far. If their next paycheck is $3,000, the first $1,000 uses the 3.0% rate. The remaining $2,000 uses the 3.6% rate.
Member Investment Plan (MIP) Graded rules should be used for employees listed as Basic Plan who have no wage and contribution records after Jan. 1, 1987.
Other employees with the Basic Plan don’t pay member contributions.
Employees with the MIP Plus contribution rate also pay based on their total earnings per employer each fiscal year:
Like the graded rates, the system will split the calculation if a paycheck spans two different levels.
On or after July 1, 2010, all employees pay an extra 1.5% or 3% for health care based on earnings. This money goes into a health fund trust. It doesn’t go into the employee’s personal account.
An existing employee in fiscal year (FY) 2010 that stayed working for the same employer paid:
If an employee had multiple jobs in 2010 and joined a new employer, the system used the highest rate at any employer. The employee paid:
Employees with wage codes 08, 85, or 86 (summer spread wages) didn’t pay into the health care fund between July 1, 2010, and Sept. 30, 2010. On or after Oct. 1, 2010, the standard FY 2010 health care rules applied to them.
New employees hired on or after July 1, 2010, paid based on a specific indicator. If the indicator is 1, they pay 1.5%. Otherwise, they pay 3%.
