Charters and Public School Academies
Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
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This chapter will assist you in determining which of your employees are members of the Michigan Public School Employees' Retirement System (MPSERS) and should be reported to the Michigan Office of Retirement Services (ORS).
ORS can provide retirement benefits only to reporting unit employees who meet age and service requirements and the criteria for membership under Public Act 300 of 1980 (PA 300), as amended.
Some types of reporting unit employees are not members, so it is very important to differentiate between members and nonmembers.
Your reporting unit is required to submit retirement detail reports on a per pay period basis using the Employer Reporting site for the following employee categories:
Last updated: 03/08/2012