The New Hampshire Retirement System has updated employer reporting requirements due to the enactment of HB 282 (2025). This document provides answers to frequently asked questions and details requirements for reporting salary components.
Key Dates
No changes until January 1, 2026: Employers should continue reporting based on current law until that date.
Effective January 1, 2026: Employers must report all employees' earnable compensation under the applicable salary component types (Base Pay, Comp Over Base Pay (COB), and Extra Duty Pay) if not already doing so.
NHRS is conducting ongoing internal reprogramming work related to HB 282 and will provide key updates to employers and on our website as they become available. For questions, please contact your Employer Reporting Relationship Manager.
Frequently Asked Questions
What should I do if I don't know which salary component types are in my XML file?
Reach out to your payroll software vendor for assistance.
Where can I find the XML file format?
The file format can be found on the Employer Reporting File Layout page (PDF).
Will the changes need to be applied retroactively?
No, they will not.
What do I report in each of the salary component types?
- Base Pay: Full base rate of compensation as determined by the employer; compensation for normal work week and normal work shifts.
- Comp Over Base Pay (COB): Earnable compensation that is not considered Base Pay or Extra Duty Pay, including overtime, longevity pay, extracurricular and instructional activities.
- Extra Duty Pay (Group II, Tiers A and B only): Member work activities or details for which the employer bills or charges another entity, in whole or in part, when such services are provided by a member outside of his or her normal work schedule.
Do I need to report unused vacation time?
Once Group II, Tier B members reach their eligibility date for enhanced benefits, unused vacation time will be considered earnable compensation and should be reported as Compensation over Base.
How do employers know when Group II, Tier B members are eligible for enhanced benefits?
NHRS will inform the employer. Please note that NHRS is still working on when and how this notification will occur.
Reporting Requirements by Group and Tier
The following tables show reporting requirements for all member groups and tiers. The salary component types listed will be available in the Data Reporting System's salary detail field.
Web Entry Reporting
Employers using Web Entry will be allowed to report all salary pay components except Extra Duty Pay, which is only available for Group II, Tier A and B members.
Table 1: Salary Component Types for Web Entry
| Group | Tier | Salary Component to Report | Change Effective 1/1/26 | Payroll Software Change Required? |
|---|
| I | A | Base Pay, Comp Over Base Pay | Report COB separate from Base | Only if Base and COB are not currently separated |
| I | B | Base Pay, Comp Over Base Pay | None | No, it should already be reported separately |
| I | C | Base Pay, Comp Over Base Pay | None | No, it should already be reported separately |
| II | A | Base Pay, Comp Over Base Pay, and Extra Duty Pay | Report all three salary component types | Only if not already reporting Base and COB separately. Extra Duty Pay should already be reported separately. |
| II | B | Base Pay, Comp Over Base Pay, and Extra Duty Pay | Report all three salary component types | Only if not already reporting base, COB and Extra Duty Pay separately |
| II | C | Base Pay, Comp Over Base Pay | None | No, it should already be reported separately |
XML File (Transmittal) Reporting
Employers using transmittal (XML) files will notice that the salary tiles within the Data Reporting System reflect how the salary was included in the XML file.
Table 2: Salary Component Types for XML Files
| Group | Tier | Salary Component to Report | Change Effective 1/1/26 | Payroll Software Change Required? |
|---|
| I | A | Base Pay, Comp Over Base Pay | Report COB separate from Base | Only if base and COB are not currently separated |
| I | B | Base Pay, Comp Over Base Pay | None | No, it should already be reported separately |
| I | C | Base Pay, Comp Over Base Pay | None | No, it should already be reported separately |
| II | A | Base Pay, Comp Over Base Pay, and Extra Duty Pay | Report all three salary component types | Only if not already reporting base and COB separately. Extra Duty Pay should already be reported separately. |
| II | B | Base Pay, Comp Over Base Pay, and Extra Duty Pay | Report all three salary component types | Only if not already reporting base, COB and Extra Duty Pay separately |
| II | C | Base Pay, Comp Over Base Pay | None | No, it should already be reported separately |
Thank you for your continued partnership. If you have any questions, please contact your NHRS Employer Reporting Relationship Manager – we are always here to help.