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Reporting Retirees Who Return to Work
Information and reporting instructions
Public Act (PA) 184 of 2022 was signed into law by the governor on July 25, 2022, and went into immediate effect. To help you in reporting retirees see the FAQs at PA 184 of 2022 and the legislative summary. Information regarding this law is available on the Michigan Legislature website.
PA 184 of 2022 removed special provisions for retirees returning to work under critical shortage or as an instructional coach, school improvement facilitator, school renewal coach or high impact leadership facilitator, substitute teacher, or National Service member.
For adjustments to records prior to July 25, 2022, review the Reporting Instruction Manual (RIM) section 7: Payroll Reporting.
The legislative summary and other materials related to retirees returning to work refer to a bona fide termination. A bona fide termination means that you have completely severed the employer-employee relationship with your Michigan public school reporting unit employer. This includes that you do not work for a reporting unit during the month of your retirement effective date and that you do not intend or expect to have an offer or contingency to become employed at any reporting unit.
By answering a few questions, the guide below will give you complete reporting instructions for each of your retirees who return to work.
The guide is developed for all MPSERS reporting units, which include:
- K-12 public school districts, charter schools, public school academies, and intermediate school districts.
- Public libraries, museums, or tax-supported community colleges.
- Universities: Central, Eastern, Northern, and Western Michigan, Ferris State, Lake Superior State, and Michigan Technological universities.
Working after retirement - employer guide
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