School - Employer Reporting

Important Changes: 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.

2024 School Employer Workshops


NPERS invites employer reporting contacts to join our education, auditing, and accounting departments for our summer workshops. Attendees will gain insights into changes in laws, forms, procedures, and reporting through the Nebraska Public Retirement Information System (NPRIS).

  • In-person events are being held in Lincoln, LaVista, Kearney and Norfolk.
  • • An online webinar event will be offered once again this year as well.
To enroll, follow the instructions on the brochure:

2024 Employer Reporting Workshop Reference Matierials

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!

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 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)

Immigrations Eligibility Guidelines (pdf)

Military Service Guidebook (pdf)