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Michigan Public School Employees' Retirement System

Old Michigan red school house
Michigan Office of Retirement Services

Michigan Public School Employees' Retirement System

Welcome

Your partners in planning

Welcome to the Michigan Office of Retirement Services (ORS) website for members of the Michigan Public School Employees' Retirement System who began public school employment before July 1, 2010.

The retirement system provides competitive retirement and healthcare benefits and encourages you to take full advantage of them to plan for your future retirement. ORS manages the retirement system carefully to preserve it for you and other future retirees.
 
During your career, your employer takes care of your pension plan deductions, wage and service records, and any additional contributions. Your employer sends regular wage and service reports to ORS that become part of your personal pension record. 
 
You also can enroll in the State of Michigan 401(k) and 457 Plans (the Plans) to help supplement your pension with additional retirement savings. ORS administers the Plans while Voya Financial takes care of the daily management. If you elected to participate in the Personal Healthcare Fund (PHF), it is also managed by Voya. 
 
When it's time to retire, your employer sends your final records to ORS, and we become your partner in retirement. 

New employee?

If you first worked for a Michigan public school July 1, 2010, or later, you’re a member of the Pension Plus Plan, Pension Plus 2 Plan, or the Defined Contribution Plan.

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What's New

Social Security webinars offered in January

December 17, 2025

The Social Security Administration is partnering with the Michigan Office of Retirement Services to offer free webinars in January 2026. Focused on helping you better understan...

Learn more about your 2026 healthcare benefits

September 25, 2025

You may download a summary of plan changes for all insurance plans here. We encourage you to visit the online Retiree Healthcare Plan Seminar to view a series of recorded prese...

Blue Care Network ending participation in healthcare plan Dec. 31, 2025

September 25, 2025

Blue Care Network (BCN) will end its insurance contract with the Michigan Public School Employees’ Retirement System on December 31, 2025, and will not be available on or ...

3% healthcare contribution no longer required

September 12, 2025

Beginning Oct. 1, 2025, active (working) members of the Michigan Public School Employees’ Retirement System who have the premium subsidy healthcare benefit will no longer ...

ORS receives the 2025 Leadership Award for Holistic Financial Wellness

August 01, 2025

The Michigan Office of Retirement Services (ORS) has received the 2025 Leadership Award for Holistic Financial Wellness from the National Association of Government Defined Contr...

ORS named 2025 Savings Champion by America Saves

July 29, 2025

The Michigan Office of Retirement Services (ORS) is a 2025 Savings Champion award recipient from America Saves. ORS was honored for effectively and actively promoting savings st...

Public Act 4 of 2023 — Retirement State Tax Changes

Public Act (PA) 4 of 2023, also known as the Lowering MI Costs Plan, took effect Feb. 13, 2024.

It phases in an income tax reduction over the course of four years for retirees who receive a pension. For the 2025 tax year (filed in 2026), Michigan’s tax return, forms, and instructions (e-file and paper format) incorporate all retirement and pension benefit subtraction options – including those created by PA 4 of 2023. For more details, see the Michigan Department of Treasury website.

For joint returns, the birth year of the older spouse can be used.

Public schools FAQs for Public Act 4 of 2023 - Retirement State Tax Changes

Table titled “Retirement state tax changes” with subtitle “For members of the Michigan Public Schools Employees’ Retirement System.” Columns are grouped under “Income Tax Act of 1967 maximum deduction” for 2023 tax year and prior, and “Public Act 4 of 2023 maximum deduction” for 2023, 2024, 2025, and 2026 tax years. Rows are organized by birth year: 1945 and before; 1946–1952; 1953–1958; 1959–1962; 1963–1966; 1967 and after. 1945 and before: 2023 tax year and prior, single and joint filers tax exempt. For 2023 through 2026 tax years, no change. 1946–1952: 2023 tax year and prior, $20,000 single filers and $40,000 joint filers. 2023 tax year, up to 25% of the 2023 amount of $61,518 ($15,379.50) single and up to 25% of $123,036 ($30,759) joint. 2024 tax year, up to 50% of the 2024 amount of $64,040 ($32,020) single and up to 50% of $128,080 ($64,040) joint. 2025 tax year, up to 75% of the 2025 amount of $65,897 ($49,422) single and up to 75% of $131,794 ($98,845) joint. 2026 tax year, up to 100% of the maximum amount of $67,610 for single filers or $135,220 for joint filers. 1953–1958: 2023 tax year and prior, not qualified; except filers 67 years or older could deduct $20,000 single or $40,000 joint. 2023 through 2026 tax years follow the same phased percentages and amounts as 1946–1952. 1959–1962: 2023 tax year and prior and 2023 through 2026 tax years, no change. 1963–1966: 2023 tax year and prior, not qualified. 2023 through 2026 tax years, no change. 1967 and after: 2023 tax year and prior and 2023 through 2026 tax years, no change. Note: For joint returns, birth year of the older spouse can be used. Maximum amounts are adjusted annually by the percentage increase in the United States Consumer Price Index. Maximum amounts are provided in mid-January. 

The Michigan Office of Retirement Services will continue to evaluate what the law means for our members as the phase-in continues. Please consult a tax professional regarding any questions you may have. To learn more about PA 4 of 2023, see the Michigan Legislature's page.

Published on March 7, 2023

Updated on Feb. 19, 2026