Working After Retirement – Employer Guide is Updated

Michigan Office of Retirement Services - Message for Public School Employers

May 15, 2014

As a result of Public Act (PA) 141 of 2018, the Working After Retirement – Employer Guide, is updated and available with clear and concise reporting instructions.

PA 141 went into effect on May 9, 2018, and made some changes to the working after retirement rules. Below are highlights of this legislation:

1. This legislation extends to July 1, 2021, the substitute teacher, instructional coach, and school improvement facilitator provisions allowing earnings up to 1/3 of the final average compensation when a retiree is employed by a third party or as an independent contractor and provides a core service for the reporting unit. This applies to retirees who have a retirement effective date of July 1, 2010, to September 2, 2017.

2. This legislation extends to July 1, 2021, the critical shortage earnings limit exemption. It does not change the three-year limit on the length of time retirees can work in a critical shortage position without an earnings limit.

3. This legislation creates new rules for certain retirees returning to work directly for a reporting unit as school renewal coaches or high impact leadership facilitators. If certain criteria are met, there are no earnings limits for retirees fulfilling these roles.

As you navigate through this guide, it will seem as though you’re answering the same question multiple times. This is intentional. For accuracy, answering what appears to be duplicate questions is due to the complexity of the working after retirement rules. We apologize for this inconvenience.

The Reporting Instruction Manual (RIM) section 9: Retirees Who Return to Work is still in the process of being updated. Once the updated sections become available, you will be notified by email.

If you have any questions, please contact Employer Reporting at or 517-636-0166.