Charters and Public School Academies
Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
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Public Act (PA) 147 of 2023 was signed into law by the governor on Oct. 10, 2023, and went into immediate effect. The law changes the rules for determining when a retiree can return to work with no impact on their pension and insurance premium subsidy. It also specifies the effect of returning to work on the retiree’s pension and insurance premium subsidy based on the date they return and their former and current positions. To help you in reporting retirees under this law, see the PA 147 of 2023 FAQs and the legislative summary.
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. Some aspects of this law remain in effect even after the passage of PA 147 of 2023. For more information on this law, refer to Archive: PA 184 of 2022 (found on the Employer Information website under Administration and Compliance: Archive: Legislative Updates).
Communications related to retirees returning to work refer to a bona fide termination. A bona fide termination means that the retiree has completely severed the employer-employee relationship with their Michigan public school reporting unit employer. The retiree does not work for a reporting unit during the month of their retirement effective date and does 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:
Working after retirement - employer guide
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Frequently Asked Questions for reporting retirees under Public Act (PA) 147 of 2023.