School - Employer Reporting


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NPERS invites you to attend our free School Employer Reporting Workshop to learn about changes in laws, forms, procedures, and reporting through the Nebraska Public Retirement Information System (NPRIS).

Nebraska law establishes a vital partnership between the Nebraska Public Employees Retirement Systems (NPERS) and designated School employer reporting contacts. To support and strengthen this relationship, NPERS offers workshops for reporting contacts, bookkeepers, payroll personnel, human resources staff, business managers, and others responsible for:

  • Enrolling employees in the retirement plan
  • Withholding contributions from members' pay
  • Preparing and filing reports

    • Topics Covered:

  • Legislative Updates
  • Reporting Requirements
  • Auditing
  • Employer Manual Revisions
  • Technical Assistance for NPRIS

    • Spots go fast. Pre-registration is required.

    - To begin, simply click the "Register Now" button for your preferred location.
    - Fill out the online form to receive your confirmation email.
    - Contact npers.seminars@nebraska.gov for registration questions or updates.

    Register Now: Kearney, NE
    ESU #10
    July 7, 2026 | 12:45 PM to 3:45 PM     Register Now: Norfolk, NE
    NECC-Lifelong Learning Center
    July 9, 2026 | 1:00 PM to 4:00 PM     Register Now: LaVista, NE
    ESU #3
    July 14, 2026 | 1:00 PM to 4:00 PM     Register Now: Lincoln, NE
    The Isles Reception Hall
    July 16, 2026 | 1:00 PM to 4:00 PM     Online Webinar: Register Now
    Microsoft Teams
    July 17, 2026 | 9:00 AM to 12:00 PM

    NOTE: Anyone experiencing registration issues, please email npers.seminars@nebraska.gov with the location you wish to attend, and NPERS will respond with instructions.

    Capacity Limit: Due to facility limitations for our IN-PERSON events, your registration request may be declined. Registrations are processed on a first-come-first-served basis.

    Registration Deadline: Open until two days prior to workshop date. (Late registrations may be declined.)





    LB824 Notification: Bona Fide Separation Update: 120 Days, No Service

    With the recent passage of LB824 in the Unicameral there are changes to the return-to-work guidelines for School Plan members.

    Effective May 1st, 2026, the separation from service period changes from 180-days for members terminating regular service to 120-days. During this 120-day separation from service, which establishes your bona fide termination from service from the plan, NO SERVICE for a School Plan employer may be rendered. This means no volunteer, substitute, independent contractor, or service for another organization that provides similar service for School Plan employers.

    Please reference our Frequently Asked Questions (FAQ) about LB824 document (PDF, 374 KB). After reviewing the FAQ document, if questions remain, our Member Services area is available at (402) 471-2053 or (800) 245-5712, option #1.

    This is a recording of the webinar provided by NPERS to help employer reporting agents better understand what is changing and what is not based on this bill's passage.





    MANUAL FOR REPORTING AGENTS: Eligibility, Compensation, and Reporting. Download PDF

    Employer Portal: Missing Non-Contributing (Non-Con) Member Forms

    Frequently Asked Questions About the New Portal Feature

    The Missing Non-Contributing (Non-Con) tool in the NPERS Employer Portal allows employers to view and report employees who are missing Non-Con data for a given period. Your employee list reflects employees who have not had contributions for a 12-month period AFTER the initialization of the electronic Non-Con portal for your plan. Missing Non-Cons prior to the go live date of the electronic non-con portal for your plan, are not yet a feature of the missing non-con lists.

    Some records cannot currently be overwritten due to previously submitted Non-Con data, including corrected files. This may result in duplicate or error messages. NPERS IT is working on a system enhancement to address this.

    No. If you are confident that Non-Con or corrected Non-Con data has already been submitted, there is no need to re-enter it. Repeated entries may trigger system errors or duplicates.

    Yes! Your feedback is critical. Please continue to report any issues to your NPERS Employer Reporting Contact. Real-time input helps us identify and resolve issues quickly.

    Yes. Our IT team is actively working to resolve known issues and is releasing improvements as they become available. Additional functionality is also in development.

    Please contact your NPERS Employer Reporting Contact with any questions, concerns, or system feedback. We're here to support you.




    2025 NPERS Employer Reporting Workshop Webinar

    NPERS is excited to introduce our 2025 School Employer Reporting Workshop Webinar Video! This is the recording of the 2025 presentation given by our team of accountants, internal auditors, and trainers.

    Employer Reporting Webinar Reference Materials


    I thought I remembered.....

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



    LB645 Notification - School Plan Employee and Employer Contribution Rate Changes

    Contribution rates will change on July 1, 2025, for employees, employers, and the State. LB645 states the contribution rates shall be calculated as of July 1 each year and will be based on the actuarial value of assets in the Plan as of the most recent actuarial valuation report presented to the Public Employees Retirement Board ("the Board"). Generally, the Board receives the Plan actuarial valuation report each November. The funded status in the report will determine the contribution rate to be implemented July 1 of the next year.

    Please reference the LB645 Notification document for more details.

    LB198 - Unlimited Subbing/Volunteering and Immigration Documentation

    With the recent passage of LB198 in the Unicameral there are changes to the return-to-work guidelines for School Plan members. Members who have terminated employment but are not taking a distribution or applying for a retirement benefit are now allowed to provide unlimited substitute and voluntary service, as well as temporary service, following the termination of regular employment. It also changed the required documentation to determine eligibility for plan participation based on immigration status.

    Please reference our Frequently Asked Questions (FAQ) about LB198 document. After reviewing the FAQ document, if questions remain, our Member Services area is available at (402) 471-2053 or (800) 245-5712, option #1.

    Contribution Rates

    Beginning July 1, 2025, contribution rates will vary annually based on the plan's funded status. The current funded status is 102.1%. For the 2026-27 fiscal year, members will contribute 7.25%, the employer will contribute 7.3225%, and the state will contribute 0.00%. These rates will be evaluated and adjusted each July 1 based on actuarial valuation results.

    Contribution Rates Based on Plan Funded Status
    Funded Status of the Plan Employee Contribution Employer Contribution State Contribution
    Less than 96% 9.75% 9.85% 2.00%
    96% to less than 98% 8.75% 8.84% 0.70%
    98% to less than 100% 8.00% 8.08% 0.70%
    100% or more 7.25% 7.32% 0.00%




    School Plan: New Member Review (Hosted by Internal Audit)

    This webinar, hosted on September 17, 2025, provides an overview of what to expect as a School Plan Employer Reporting Agent when a new member review audit is conducted. Below are all the documents and resources that were shared in the webinar chat.

    Documents & Resources





    COVID-19 Guidance for School Employer Contacts

    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





    Calculator Tool - Monitoring Hours Worked for Eligibility

    The 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





    Retirement Report Newsletter

    Audit Newsletter




    Helpful Resources for School - Employer Reporting