MPSERS Employer News – June 2019

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MPSERS Employer News

June 2019

Pay Cycle Reporting Calendar

RIM updates explain pay cycle statements

Two sections of the Reporting Instruction Manual (RIM) have been completely rewritten to reflect recent improvements to the View Employer Statements section of the Employer Reporting website. 

Section 8.04.03, retitled "The Pay Cycle Statement," describes the page you see when you click the View Employer Statement link. It’s now a pay cycle statement that includes both Defined Benefit and Defined Contributions information. It’s designed to be used on days 7-10 of the pay cycle reporting calendar to determine the balance due to ORS.

Section 8.04.04, retitled “The Recent Activity Page” describes the page you see when you click the Recent Activity link (under View Employer Statements). This page is a dynamic version of the employer statement, to be used on days 1-6 of the Pay Cycle Reporting calendar.

In addition, Section 7.04.05 Using the Download Detail Link has been expanded to explain every column on the Download Detail spreadsheet (columns A-AZ).

Before these updates, RIM 8.04.03 was called "The Defined Benefit (DB) Employer Statement," and RIM 8.04.04 was called “The Defined Contribution (Pension Plus) Employer Statement.” The content in those sections is no longer relevant. The obsoleted sections can be viewed with the links below, just for archival purposes:

The Defined Benefit (DB) Employer Statement (obsolete)
The Defined Contribution (Pension Plus) Employer Statement (obsolete)

End of School Year Checklist is ready


Now that the school year has ended, many reporting tasks shift toward summer activities, when employees may be retiring or terminating, or in preparation for hiring new employees. An updated End of School Year Checklist is now available on the PSRU to use as a reminder of these tasks:

End of School Year Checklist – 2019

Student employees

Students start their summer jobs

Beginning in June, employers begin to see an increase in students working summer jobs. If you’re able to hire some of those students, please review the Reporting Instruction Manual (RIM) to ensure accurate reporting for students.

For community college reporting units, see the RIM section 3.03.12 Student Employed by a Community College.

 For K-12 public school districts, charter schools, public school academies, and intermediate school districts, see the RIM section 3.02.09 Student Age 19 or Older (Not Employed by a Community College) and RIM section 3.03.02: Full-time Student or Employee Under 19 (Not Employed by a Community College)

Do not report:

  • Employees under age 19 in a temporary, intermittent, or irregular seasonal or athletic position.
    • Seasonal includes only working in the summer.
    • Athletic position includes coach and lifeguard.
  • Employees enrolled in, and attending, full time classes.

Do report

  • Employees age 19 and over who work any time outside of “enrolled and attending status.” Including summer and winter breaks.
  • Employees under age 19 if working in a permanent position and not a student.

GASB data ready in early July

GASB - Governmental Accounting Standards Board

The GASB 68 and 75 Schedules of Allocations report for the fiscal year ended Sept. 30, 2018 is currently being reviewed and audited by the Office of the Auditor General. The report and the data schedules (tables) needed for your own financial reports will be published on the Employer Information website by early July. Your reporting unit will receive an email the day they are ready for download.

Until you receive the email notification, please do not download tables from the GASB 68  and 75 section of the Employer Information website. This will prevent inadvertently using last year’s tables. Most reports and tables for this year’s financial reports will refer to fiscal year ending Sept. 30, 2018.

One exception is Table 5, “Schedule of Covered Payroll by Employer,” because it provides data based on the school fiscal year ending June 30, 2019. We expect to publish Table 5 by July 31.

There are no new issues involving GASB reporting for this year. Data related to other post-employment benefits (OPEB) were first required by GASB Statement 75 last year, but this year all data are just updates of last year’s data.

You may wish to review the Frequently Asked Questions (FAQs) and Glossary sections for GASB, available on the Employer Information website:

Survey results are in


We have the results of the 2019 Employer Survey conducted in April. To those who responded, thank you for your valuable feedback.

We are now analyzing the data and reviewing your comments for insights into possible process improvements. From there, we’ll decide on how to implement improvements based on your input. We’ll keep you informed along the way.

This year, the clearest  feedback you sent us was your concern about the new hire process, which changed as a result of the 2017 reform (Public Act 92). We hear you! On this issue and others, we take your concerns into consideration as we consider how to balance your needs with those of the retirement system, as well as legal and legislative requirements.

ORS sincerely appreciates the time many of you took to provide us with feedback. You are essential partners in our goal of providing public school employees with a secure retirement. 

The following chart provides a brief snapshot of the data collected.

Employer Survey 2019 - chart


How we calculate MIP after a MIP 7% member hits 30 years

In 2012, ORS offered eligible Michigan Public School employees an opportunity to elect pension plan changes to their current pension plan that would become effective in February 2013. Plan elections could result in member contribution percent amount changes depending on the plan elected. The election included an option to make a benefit plan change effective until separation from service (Option 1) or until the employee attained 30 years of service (Option 2), at which time they would revert to their original pension plan.

MIP Graded, MIP Plus, and MIP Fixed members who elected the MIP 7% plan with Option 2 revert to their original plan after attaining 30 years of service. Until attainment, the member retirement contribution is calculated at a straight 7% of reported wages. Once 30 years of service is attained, ORS will calculate member contribution at the rates in effect for the specific benefit plan. At 30 years attainment, ORS will notify your reporting unit by email, directing you to the File Transfer Service (FTS) site for a list of employees.

MIP Graded and MIP Plus contributions will be calculated by tier, using year-to-date wage totals starting at the point of attainment. MIP Fixed member contributions return to the flat rate of 3.9%. 


  • If a member of the MIP Graded plan attains 30 years with a year-to-date wage total of $57,000 at the time of attainment, his member contributions will be calculated at the 4.3% level.
  • If a member of the MIP Plus plan attains 30 years with a year-to-date wage total of $57,000 at the time of attainment, his member contributions will be calculated at the 6.4% level. 
  • Year-to-date wage totals do not come into play for MIP Fixed members. MIP Fixed members return to the fixed rate of 3.9% of reported wages. 

See the RIM section 6.01.04: MIP Plan for a chart of the tiered MIP member rates for each benefit plan.

In This Issue:

July Important Dates

Important Dates & Reminders

July 4
Independence Day – ORS is not open for business on this state holiday

July 7
Scheduled system maintenance (Employer Reporting website unavailable)

July 15
UAAL invoices available on Employer Reporting website

Recent RIM updates

Recent RIM updates

7.04.05 Using the Download Detail Link Compare to previous version here.


8.04.03 The Pay Cycle Statement (new section)


8.04.04 The Recent Activity Page (new section)


11.02 How to Report Final Payroll Details  Compare to previous version here.

Recent Communications

Recent Communications

No employer communications  have been sent since the last issue.

Helpful Tip

Helpful Tip

As a reminder, ORS alerts your reporting unit on the Employer Reporting website home screen when your Unfunded Actuarial Accrued Liability (UAAL) Rate Stabilization invoice is available.

For additional access, you can also view your monthly UAAL Rate Stabilization Invoice under the View Employer Statement link, under Invoice History.

Helpful Tip - Correction 1

May 2019 Helpful Tip - Correction

Please disregard the Helpful Tip that appeared in the May 2019 issue. The corrected tip is below.

The Member Benefit Plans link is useful for more than looking up new employee benefit    structures and contribution rates.

You should always use this link when rehiring MPSERS retirees. Information needed to determine how to report returning retirees appear on this link including retirement effective date, member benefit and healthcare plans prior to retirement, current DC deductions (if any), and
the balance of time remaining to work in a critical shortage position.