The following compensation types are reportable on a Detail 2 - Wage and Service (DTL2) record. Unless otherwise noted, they are also reportable on a Detail 4 - DC Contribution (DTL4) record. More detail on each type follows this list.
Coaches wages
Deductions from pay
Education pay or increased academic certifications pay
Employer-sponsored short-term disability (STD)
Holiday pay
Longevity pay
Merit pay
Overtime pay
Professional services leave/professional services released time
Regular wages and salary
Regular wages paid after termination or retirement
Retiree wages
Sick leave pay (excluding unused sick leave)
Summer spread wages
Vacation or annual leave pay (excluding unused vacation pay)
Weekly workers' compensation
See also section 4.04: Special situations for compensation types that might be reportable under some circumstances.
There are some limits on salaries as reportable compensation, however. See Compensation in excess of the annual IRS limit and Compensation in excess of the normal salary increase (NSI) schedule in the 4.03: Nonreportable compensation.
Wages paid to an employee who works as a coach are reportable compensation. (People not directly employed and paid by the reporting unit serving in the role of an athletic official, referee, or umpire and classified as an independent contractor should not be reported. See Athletic officials, referees, and umpires in section 3.02: Special membership circumstances for more information.)
When an employee works as a coach, how you report the wages will depend on the employee's coaching position. For more information, see section 7.03.02: Reporting coaches wages on a DTL2 record.
Last updated: 02/10/2017
Amounts deducted from the pay of an employee, including amounts deducted for retirement contributions, are reportable compensation. Tax-deferred payments (TDP) that are compensation earned by a member for service performed as a reporting unit employee are also reportable compensation.
Effective July 1, 1999, lump-sum payments such as bonuses, retirement incentives, or other nonreportable compensation may be used to purchase active duty military service credit or make payment to ORS for other reasons (such as repayment of refund). These compensation types are still nonreportable compensation whether or not they are used to make payment to ORS through a TDP agreement.
Note: These deductions may be limited by IRS regulations. Employees are encouraged to check with a tax advisor, lawyer, or accountant.
Last updated: 09/27/2017
If a normal salary schedule includes an increase for receiving additional college credits or a college degree, that increase is reportable compensation.
Last updated: 02/10/2017
Short-term disability (STD) wages are reportable only when all the following criteria are met:
STD wages are reportable only on a DTL2 record, using employment class code 8500. STD wages should not be reported on a DTL4 record. For information on reporting STD hours, see also section 5.09: Employees receiving employer-sponsored short-term disability.
Last updated: 02/10/2018
Holiday pay while absent from work is reportable compensation.
Last updated: 02/10/2017
Longevity payments are additional wages given based on length of service. These payments are generally reportable. To ensure that the payment is properly classified as a longevity payment, an explanation of the payment should be included in the contract or bargaining agreement, including the frequency of the payment, the date the payment is made, and the schedule of the amount of longevity pay rewarded based on length of service (if multiple tiers of longevity pay are available). Please contact ORS if you have any questions about the reportability of a payment.
Example of reportable compensation:
Examples of nonreportable compensation:
Last updated: 09/29/2020
Merit pay, as established by a reporting unit for the purpose of rewarding achievement of specific performance objectives, is reportable compensation if all of the following criteria are met:
Merit pay cannot be paid for the specific purpose of increasing the employee's final average compensation.
Upon ORS' request, reporting units must provide supporting documentation for review, such as the employee's contract or a board memo containing the eligible amount and performance objectives. Please contact ORS if you have any questions about the reportability of merit pay or any payment.
The increase in compensation that results from this payment cannot exceed the normal salary increase (NSI) schedule. See section 4.05: Normal salary increases (NSI)
Last updated: 11/08/2023
Overtime pay for service performed outside of what are considered normal working hours is reportable compensation.
Last updated: 02/10/2017
Professional services leave means a leave of absence that is renewed annually by the reporting unit so that a member may accept a position with a public school employee organization to which they belong and which represents employees of a reporting unit in employment matters.
Professional services released time (PSRT) means service hours during which a member is released from his or her normally assigned duties to handle employment matters for an employee organization or union.
Professional services leave and professional services released time are both reportable compensation, but there are rules for reporting it, depending on several factors. For more information, see Professional services leave/professional services released time in section 3.02: Special membership circumstances and/or section 7.03.06: Reporting professional services leave/professional services released time on a DTL2 record.
Last updated: 02/10/2017
Regular wages, salaries, or other payments made to an employee for services performed in the position for which he or she was hired are reportable compensation.
For example, a teacher's regular contract salary, a bus driver's hourly wages for a kindergarten run, and a paraprofessional's hourly wages for being in the classroom are all reportable compensation.
Last updated: 02/10/2017
When employees earn wages before their termination or retirement date, but the wages are not paid until after that date, the wages are reportable compensation. Report these wages using Wage Code 01 - Regular Wages or Wage Code 08 - Summer Spread Wages and an active employment class code.
Wages earned after an employee's retirement effective date are also reportable, but the employee is considered a retiree who returned to work. For more information see 9: Retirees Who Return to Work.
Last updated: 02/10/2017
Wages of retired MPSERS members who return to work are reportable. For more information see section 9.01: Earnings of retirees who return to work.
Last updated: 02/10/2017
Sick leave - paid when an employee is absent from work but still an employee - is reportable compensation. See also Unused sick leave, vacation, or annual leave pay in section 4.03: Nonreportable compensation.
Last updated: 02/10/2017
Some full-time employees who normally work 10 months out of the year opt to spread out their pay, so they continue to receive paychecks over the summer. For more information, see section 7.03.03: Reporting summer spread wages on a DTL2 record.
Last updated: 02/10/2017
Vacation or annual leave pay is reportable compensation as long as it is paid when an employee is absent from work but still an employee. See also Unused sick leave, vacation, or annual leave pay in section 4.03: Nonreportable compensation.
Last updated: 02/10/2017
Weekly workers' compensation (WWC) is considered the same as sick leave pay when absent from work and is reportable compensation unless or until the employer-employee relationship has been terminated.
For more information, see Weekly workers' compensation in section 3.02: Special membership circumstances; section 5.08: Employees receiving workers' compensation or section 7.03.04: Reporting workers' compensation on a DTL2 record.
Last updated: 04/13/2022
