For Immediate Release: October 7, 2025
CONCORD, NH – The New Hampshire Retirement System (NHRS) is working to update employer reporting requirements related to HB 282 (2025), which provides enhanced benefits for certain Group II (Police and Fire), Tier B members. NHRS will complete the updates as soon as possible and advise employers about the changes.
NHRS staff have spoken with several employers about the pending adjustments, and we are asking all employers for their continued patience.
It is a lengthy and complex process to program HB 282’s changes to our pension administration software system and to conduct tests to ensure the system produces accurate pension estimates and final calculations. NHRS is not yet able to state when the reprogramming will be complete, but we will provide key updates directly to employers and on our website as they become available.
There will be no changes to Earnable Compensation until January 1, 2026, so employers should continue reporting based on current law until that date. A list of FAQs and details of the changes created by HB 282 are below.
Thank you for your patience and understanding.
EMPLOYER REPORTING FREQUENTLY ASKED QUESTIONS (FAQ)
Will there be changes required for employer payroll software? Any XML file format changes?
The only change will be to report all three types of pay (Base, Compensation Over Base, and Extra or Special Duty Pay) within the XML file or via web entry. If the employer’s software does not allow the ability to report all three pay types for a member, then changes to the employer’s payroll software will be needed. The file format can be found at the following link: XML Schema
How will an employer know when they need to make reporting changes?
NHRS will message all employers about reporting for Group II, Tier B in advance of January 1, 2026.
Will changes be required to be retroactive?
No.
Is Extra or Special Duty Pay (ESDP) still reported as Compensation Over Base (COB)?
ESDP will be reported as ESDP. Employers shall begin reporting it separately from COB as of January 1, 2026, for all members as applicable.
When will employers begin the new reporting requirements?
Impacted employers may begin reporting under the new requirements at any time, but the requirements shall officially take effect for wages starting on January 1, 2026.
How will employers be updated throughout the process?
NHRS will communicate key updates by direct emails to employers and on our website.
About NHRS
NHRS provides retirement, disability, and death benefits to its eligible members and their beneficiaries. The State of New Hampshire and nearly 470 local government employers participate in NHRS for their employees, teachers, firefighters, and police officers. NHRS has approximately 48,900 active members and 45,000 benefit recipients. NHRS administers a defined benefit plan qualified as a tax-exempt entity under sections 401(a) and 501(a) of the Internal Revenue Code.
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