A.12 PA 464 Reporting Wages for School Improvement Facilitators and Instructional Coaches (formerly 7.20.05)

Marked obsolete 02/01/2018

OBSOLETE section - ORS offers tools to help you report retirees employed by your reporting unit. For accurate reporting, you must review both tools for each retiree.

• The Member Benefit Plans section of the Reporting Website will verify that your new employee is a MPSERS retiree. In addition, the Member Benefit Plans link gives you the retirement effective date, years available in a critical shortage position, and information on employer and employee contribution rates when appropriate. This information will be specific to each employee.
• The Working After Retirement - Employer Guide verifies the ORS Employment Class Code, if UAAL is due, and if a Detail 4 record is required.

For that reason, this section no longer applies.

School Improvement Facilitators and Instructional Coaches - Basic or MIP retiree - Direct Hire

• For wages earned during the period of December 27, 2012 - July 1, 2014
• Does not apply to Community Colleges, Universities or District Libraries

Wages for non-qualified participant retirees (MIP or Basic members prior to retirement) who retired on or after July 1, 2010, who have been retired for 1 month but less than 12 months (if retired more than 12 months see section 7.20.03: PA 464 Reporting Retiree Critical Shortage Wages) and are hired directly by the reporting unit as school improvement facilitators or instructional coaches are reported using class codes 9003, 9004 or 9055 for the period of December 27, 2012 through July 1, 2014. See the Employer Action Guide for the appropriate class code.

The employer is required to report Unfunded Actuarial Accrued Liability (UAAL) contributions on the gross wages; there are no employee contributions. Report wages, hours and UAAL contributions on a DTL2 record. Online payment of UAAL contributions is made to the Contributions & TDP receipt type. No DTL4 record is required. See example of DTL2 record below.
 
Example: Ralph March

• MIP member prior to retirement
• Retirement effective date 07/01/2012
• Hired directly as a School Improvement Facilitator

The DTL2 record uses wage code 07 - Retiree Wages and class code 9003 - Retiree (Other)

School Improvement Facilitators and Instructional Coaches - Qualified Participant Retiree - Direct Hire

• For wages earned during the period of December 27, 2012 - July 1, ?2014
• Does not apply to Community Colleges, Universities or District Libraries

Wages for qualified participant retirees (retirees who converted to Defined Contribution (DC) and /or elected Personal Healthcare Fund (PHF) prior to retirement, or retired employees who first worked for a reporting unit on or after September 4, 2012) who retired on or after July 1, 2010, who have been retired for 1 month but less than 12 months (if retired more than 12 months see section 7.20.03: PA 464 Reporting Retiree Critical Shortage Wages) and are hired directly by the reporting unit as school improvement facilitators or instructional coaches, are reported using class code 9033, 9034 or 9035 beginning December 27, 2012 through July 1, 2014. See the Employer Action Guide for the appropriate class code.

The employer is required to report employer Unfunded Actuarial Accrued Liability (UAAL) contributions and any employer and/or employee DC/PHF contributions* on the gross wages. Report wages, hours and UAAL contributions on a DTL2 record. Online payment of UAAL contributions is made to the Contributions & TDP receipt type. Report employer and/or employee DC/PHF contributions on a DTL4 record. Online payment of DC/PHF contributions is made to the DC Contributions receipt type. See examples of the DTL2 and DTL4 records below.
 
*Begin withholding member contributions at the default rate. DC/PHF member rate can be changed by the employee through the third party administrator; the reporting unit will be notified of any changes through the DC Feedback File link on the Employer Reporting website.
 
Example: Martha Dixon

• Converted from MIP to DC prior to retirement
• Retirement effective date 08/01/2012
• Hired directly by the reporting unit as an instructional coach (an administrator position)

Both a DTL2 record and a DTL4 record are required.

For the DTL2 record, use a wage code of 07 - Retiree Wages and a class code of 9034 - Non CS/Direct Hire Retiree (Admin)

School Improvement Facilitators and Instructional Coaches - Qualified Participant or Non-Qualified Participant Retiree - Hired through a Third Party or as an Independent Contractor

• For wages earned during the period of December 27, 2012 - July 1, 2014
• Does not apply to Community Colleges, Universities or District Libraries

Wages reported for both non-qualified participant and qualified participant retirees hired as school improvement facilitators or instructional coaches through a third party or as independent contractors, who retired on or after July 1, 2010, and who have been retired for one month or more are reported using class codes 9023, 0924 and 9025 for the period of December 27, 2010 through July 1, 2014. See the Employer Action Guide for the appropriate code.

The employer is required to report employer Unfunded Actuarial Accrued Liability (UAAL) contributions on the gross wages; there are no member contributions required. Wages, hours and UAAL contributions are reported on a DTL2 record using the Contributions & TDP receipt type. There is no DTL4 record required. See the example of the DTL2 record below.
 
Example: Tim Perry

• Qualified participant (converted to DC/PHF prior to retirement)
• Retired effective 06/01/2013
• Working as as an independent contractor in the position of instructional coach

On the DTL2 record use wage code 07 - Retiree Wages and class code 9024 - 3rd Party Retiree (Admin)

Last updated: 07/01/2018