Skip to main content

Reporting Retirees

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.


bona fide termination: A bona fide termination is a complete severing of the employee-employer relationship, and there cannot be a promise of reemployment or a contract for future employment in place prior to the termination of employment.

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.

Reporting instructions

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

Please view the Working after retirement - employer guide using the current browser version of Firefox, Google Chrome, Microsoft Edge, or Safari. If you are using an out-of-date browser or Internet Explorer, you may not experience the full effect when viewing the sites.