As explained in an email sent April 4, the way you report Detail 4 records to ORS will be changing in August, as members will have the option to save for retirement in a Roth 457 account. The changes are due to IRS requirements related to the federal SECURE 2.0 Act.
To prepare for this update, please visit ORS’ new resource webpage, State of Michigan Roth 457 Accounts. The page can be found on the Employer Information home page and will be updated regularly with information and assistance related to the Roth 457 accounts, including Frequently Asked Questions, Reporting Instruction Manual updates, screenshot previews of upcoming changes to the Employer Reporting website, and member communications.
The information you’ll need to change your file layout can be found under Changes to Detail 4 – DC Contributions (DTL4) file layout and footer file layout. Please share these layouts with your payroll vendor or programmers so they can get ready for the programming changes that will need to be in place for the wage and contribution report submitted for the pay period beginning Aug. 25, 2025.
If you have additional questions, call ORS Employer Reporting at 800-381-5111 or email ORS_Web_Reporting@Michigan.gov.
When it’s time to make your payment, ensure you’re choosing the correct cash receipt type (DB Contributions & TDP or DC Contributions) on the Make Payment screen.
Choosing the incorrect receipt type results in a payment made to the wrong statement. When that happens, your reporting unit will be charged late fees and interest.
More detailed instructions are available in the RIM section 8.03.02: How to make a payment.
If you’ve made a payment to the incorrect receipt type (DC payments made to DB or vice versa), contact ORS with the information referenced in the RIM section 8.03.05: How to correct a cash receipt.
In 2020, ORS stopped granting reversal requests for fees and interest assessed due to a cash receipt error.
Reminder: Effective July 1, 2023, payments made to teachers with additional students in their classroom, over the agreed-upon classroom load, are considered reportable compensation if the following criteria are met:
- The payment is offered district-wide to all employees working under the 1240 – Teaching classification. Teaching is defined as an assignment to instruct students.
- The assignment may be in course or non-course instructional situations.The payment is specifically documented in the contract before the payment is made.
This information is found in the Overload payment section in the RIM section 4.04: Special situations.
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Participants in the State of Michigan 401(k) and 457 Plans will receive a Retirement Evaluation in May. This evaluation provides a rating of your investments, savings, and retirement income in addition to suggestions on how to improve your ratings.
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