School - Employer Reporting


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.





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

  • COVID-19 Guidance for School Employer Contacts (pdf)




    • 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




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