{"data":{"id":"us-mi/mich.-comp.-laws-38.2664","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 38.2664","heading":"Contributions by employer and participant.","body":"Sec. 714.\n\n(1) This section is subject to the vesting requirements of section 715.\n\n(2) A qualified participant's employer shall contribute to the qualified participant's account in Tier 2 an amount equal to 4% of the qualified participant's salary.\n\n(3) Except as otherwise provided in this subsection, a qualified participant may periodically elect to contribute up to 3% of his or her salary to his or her Tier 2 account. Beginning April 10, 2025, a qualified participant may periodically elect to contribute up to 5% of his or her salary to his or her Tier 2 account. The qualified participant's employer shall make an additional contribution to the qualified participant's Tier 2 account in an amount equal to the contribution made by the qualified participant under this subsection.\n\n(4) A qualified participant may make contributions in addition to contributions made under subsection (3) to the qualified participant's Tier 2 account as permitted by the state treasurer and the internal revenue code. The qualified participant's employer shall not match contributions made by the qualified participant under this subsection.\n\n(5) A qualified participant who makes a written election under section 701a may elect to contribute up to 6% of his or her salary to his or her Tier 2 account. In lieu of employer contributions under subsection (3), the qualified participant's employer shall make an additional contribution to the qualified participant's Tier 2 account in an amount equal to the contribution made by the qualified participant under this subsection. This subsection applies for a period as determined by the department that equals the time in which a Tier 1 member was not able to make contributions to the Tier 2 plan because of the temporary restraining order issued in the case of Michigan Judges Assn v Treasurer of Michigan , opinion of the United States District Court for the Eastern District of Michigan (Case No. 98-DT-72771-CV).\n\n(6) Beginning January 1, 2002, a qualified participant who is a plan 1 member or a plan 2 member, on taking office and while he or she remains in office, shall contribute 2.0% of the qualified participant's compensation to the retirement system. The retirement system shall deposit the contribution under this subsection into the reserve for health benefits for hospital and medical-surgical and sick care benefits as provided in section 719.","path":["MI Code","Chapter 38","Act Act-234-of-1992"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-38-2664","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"c611bc21e63452c27e49c0756fc284030d8206e2d052ebb9ba84e33546c0374f","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-38.2663","next":"us-mi/mich.-comp.-laws-38.2665"},"notice":"GroundRules: Original legal text. Not legal advice."}