When an employee works as a coach, how you report the wages and hours will depend on the employee’s coaching position.
Report the wages and hours on a DTL2 record with Wage Code 01 – Regular Wages if the employee works regularly as a coach and you pay the employee coaches wages every pay period. The employment class code to use when reporting coaches is always 1560 – Coaches/Recreational.
Report the wages and hours on a DTL2 record with Wage Code 11 – Coaching Wages if the position is seasonal and you pay the employee coaches wages either in a lump sum or over a longer time period than the normal pay schedule.
For example: If the employee works as a coach only during football season and is paid at the end of the season in one lump sum, use Wage Code 11 and Employment Class Code 1560 – Coaches/Recreational. On a DTL2 record, enter the begin and end dates for the period the wages represent (the football season), even if this is longer than your regular pay period. This ensures that the employee receives the proper service credit. The record end date must fall within your current pay period. Enter the total wages paid and the total hours worked (as a coach) for the period.
If the employee has a regular full-time position (teacher) and is a coach, the coaches wages and hours should be reported separately. Also, even if they are a full-time teacher and you assume they will earn a full year of service credit, it is important to still report actual coaching hours.
It's also important to remember that you cannot spread any type of wages over more than one school fiscal year.
If the employee requires a DTL4-DC Contribution record, the reporting period end date used on the DTL4 must match the reporting period end date used on the DTL2.
Remember to always report total hours worked for coaches to ensure that the employee receives the proper service credit. For more information, please see RIM section 7.16.00 How to Report Coaches Wages on a DTL2.
On Feb. 23, the DC Feedback File will display rate changes for this year’s Small Steps campaign. Please ensure that the DC contribution rates for any employees listed on the Small Steps file are updated by the begin date of the report following 02/23/21. If your pay cycle begin date is the same date as the percentage effective date, you have until the following pay cycle to update the contribution rates.
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The table below shows examples of the dates when contribution rates would be updated based on your reporting unit’s begin date.
| Percentage Effective Date |
Report Begin Date |
Report Begin Date when new percentage takes effect |
| 2/23/2021 |
2/22/2021 |
3/8/2021 |
| 2/23/2021 |
2/23/2021 |
3/9/2021 |
| 2/23/2021 |
2/24/2021 |
2/24/2021 |
We have analyzed the results of the 2020 Employer Survey conducted in November. To those who responded, thank you for your valuable feedback.
Comparing the July and November surveys, there was small but significant positive movement on the “ease of reporting” question.
Ease of reporting details records, final payroll details and new hire election process showed improved scores that are statistically significant changes.
 Lastly, your comments provide important insight to our combined challenges and successes. We review your comments to better understand how our roll impacts you and your reporting unit.
ORS sincerely appreciates the time many of you took to provide us with feedback. We continue to review all your comments for insights into possible process improvements. We take your concerns into consideration as we work to balance your needs with those of the retirement system, as well as legal and legislative requirements. You are essential partners in our goal of providing public school employees with a secure retirement.
On Feb. 10, ORS sent reporting units an email explaining a credit that will appear on a future Employer Statement (see image below), to be applied to future DC employer contributions. The email was sent to the Web Administrator at your reporting unit, with instructions to share the information with business officials, payment processors, and the employer reporting team. If you did not receive this information, please contact your Web Administrator.
If your reporting unit has no employees who make DC or PHF contributions, you did not receive this email and can ignore this campaign.
For more information and assistance in calculating your pay cycle payments visit Employer Contributions Forfeiture Credit Campaign.
“MI Classroom Heroes” grant checks from the Michigan Department of Treasury are paid directly to teachers and support staff rather than through MPSERS reporting units and are therefore nonreportable compensation.
Some districts are making a special payment to employees that are not receiving this treasury payment as a way to recognize their contributions during the pandemic. If your reporting unit is planning on making a special payment to other employees who are not receiving the treasury payment, please submit by emailing ORS-Contract-Review@michigan.gov. This will allow ORS to determine whether the payment is considered reportable or nonreportable.
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