Charters and Public School Academies
Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
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Through PA 300 of 1980, the Michigan Public School Employees Retirement Act, employees of Michigan public schools and charter schools/public school academies receive pension benefits. The retirement plan is funded by employer contributions, member (employee) contributions, payments made for the purchase of service credit, and the investment earnings on these dollars.
The Office of Retirement Services (ORS) administers these benefits, including the collection of information and money to support these benefits. To calculate and fund accurate pensions, ORS must know how much a member makes and how much service credit is earned in each pay period.
All K-12 schools, intermediate school districts, charter schools/public school academies, tax-supported community colleges, seven Michigan universities, and some district libraries are reporting units of the retirement system.
Reporting units are required to report accurate wages and hours to ORS for each participant and remit the related retirement contributions by the due date so ORS can calculate and pay accurate pensions.
Each year, the Michigan Department of Education notifies ORS of newly authorized charter schools and public school academies. ORS then sends information and forms to these schools to establish them as reporting units. If your new charter school/public school academy has not yet been contacted by ORS, please call us to get started at 800-381-5111.
This website provides you with resources that will help you comply with ORS reporting requirements. See also our forms page and the Employer Reporting website, as well as the member information websites that your employees will use for information. Be sure to bookmark this site and come back often for important information.
If you have questions or need further assistance, contact Employer Reporting at 800-381-5111 or ORS_Web_Reporting@michigan.gov. Employer Reporting staff are available from 8:30 a.m. to 5:00 p.m. Monday - Friday; however you may send an email anytime.