School - Employer Reporting


Important Changes: School Plan Services Rendered After Termination

With the recent passage of LB 147 in the Unicameral there are significant changes to what voluntary and/or substitute service can be provided by a School plan member during the 180-day period after termination from employment. With the knowledge that our School plan members will have questions regarding what is now acceptable, please reference our Frequently Asked Questions (FAQ) about LB 147's Changes to the Termination of Employment Rules. After reviewing the FAQ document, if questions still remain regarding how this will affect the voluntary and/or substitute service to provide after termination without violating reemployment rules, our Member Services area is available at (402)471-2053 or (800)245-5712, option #1.


Let's Fix It (Conversations with the Auditor) -Using the School Eligibility Checklist



LB 147: What We've Learned & What You Need To Know

This video discusses LB147 as it pertains to reemployment in the School plan, including examples of commonly incorrect employer reporting for reemployment scenarios and how to fix them, tools to help alleviate errors and headaches, and a couple of bonus topics for ER Agents. It is a reproduction of the information provided by NPERS to the NASBO conference 2022.


COVID-19 Guidance for School Employer Contacts (pdf)

NPERS has received a number of questions on how employers should report time off due to COVID-19 and the potential impact on member retirement benefits.This document serves as guidance to employers on reporting hours, compensation, and contributions, and the effect certain business arrangements may have on plan members' retirement benefits


2023 Employer Reporting Workshop Video

NPERS is excited to introduce our 2023 School Employer Reporting Workshop Webinar Video! This is the recording of the 2023 presentation given by our experienced team of accountants, internal auditors, and trainers. We hope you enjoy the new online learning format!


2023 School Employer Reporting Webinar Binder (pdf)

I thought I remembered.....

Just in case you need a refresher on the topics we covered in past ER Workshops:


Calculator Tool - Monitoring Hours Worked for Eligibility

This Monitoring Hours for Eligibility Calculator is designed to help you determine if and when a part-time employee is eligible for enrollment into the school retirement plan. Access the calculator HERE.

NPERS Presentation - Auditing the School Retirement Plan

"Auditing the School Retirement Plan - Let's Talk!" is a PowerPoint presentation that was delivered by NPERS's Internal Audit department at the 2021 Nebraska Association of School Business Officials Virtual State Conference on April 21st, 2021. The presentation includes information on:

  • Working through the audit process
  • Proactive steps that can be taken during internal audits to cut down on errors and confusion
  • Analyzing employee hours
  • A walk-through of how to calculate a monthly average of 20 hours or more per week in each calendar month

Employer Reporting Newsletters




NPERS School Plan Eligibility Checklist

School Manual for Employer Contacts (pdf)

Forms for School Employer Contacts

New Member Information Packet (pdf)

Terminating Member Information Packet (pdf)

Required Minimum Distribution Packet (pdf)

Immigration Eligibility Guide (pdf)

Military Service Guidebook (pdf)

School Termination of Employment- Employer Cheat Sheet (pdf)