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Detail 3 tax-deferred payment deductions

Reporting Instruction Manual
Detail 3 tax-deferred payment deductions

Understanding Detail 3 (DTL3) records

A DTL3 record reports tax-deferred payment (TDP) information to the Michigan Office of Retirement Services (ORS). Employees use these payments to buy extra credit toward their retirement. You should only send a DTL3 record for employees who have an active TDP agreement with your reporting unit. Don't include a record if the employee doesn't have an active agreement. 

Required information for a DTL3 record

Each DTL3 record must include these specific details:
  • Social Security number: The nine-digit ID number for the employee.
  • Name: The first and last name of the employee.
  • Record type: This shows that the report is a DTL3.
  • Deduction amount: The total dollar amount taken from the pay of the employee.
  • Agreement number: The specific number for the TDP contract of the employee.
  • Invoice number: The number linked to the request for payment.
  • Deduction reason code: A code that explains the type of payment or why no payment was made.
  • End date: The last day of the period you are reporting.

Deduction reason codes

  • Codes for closing or pausing an agreement

    • 02 Agreement suspended – Member terminated: Use this if a worker leaves their job. Report this once with a zero dollar amount. This gives the worker 90 days to move the agreement to a new reporting unit.
    • 04 Agreement closed – Member deceased: Use this once with a zero dollar amount if the worker dies.
    • 05 Agreement closed – Member retired: Use this once with a zero dollar amount when a worker retires.
    • 06 Agreement closed – Paid in full: Use this once with a zero dollar amount when the balance is zero.

  • Codes for no payment

    • 07 No deduction – Other: Use this if there is no other reason for not taking money. An example is when a member does not get paid during the summer.
    • 08 No deduction – Temporary layoff: Use this for every report until the member starts paying again.
    • 09 No deduction – Sabbatical leave: Use this for every report during a paid break for study or travel.
    • 10 No deduction – Weekly workers' compensation: Use this for every report if the member gets pay for a work injury.
    • 11 No deduction – Professional services leave: Use this for every report during a special professional leave.
    • 12 New agreement – Establishing deduction schedule: Use this for new contracts until the regular payments start.

DTL3 reporting rules and error fixes

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