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
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).
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, for example 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 any new types of compensation?
Once Group II, Tier B, members reach their eligibility date for enhanced benefits, unused vacation time or unused earned time*, severance pay, and additional pay for instructional activities will be considered earnable compensation and should be reported as Comp Over Base pay.
*HB 282 states that unused vacation time counts as Earnable Compensation for Group II members. Many NHRS employers use a single “Earned Time” or Paid Time Off (PTO) system instead of separating vacation, sick time, and other types of leave. For these employers, NHRS will treat Earned Time the same as Vacation Pay for HB 282 reporting purposes.
How do employers know when Group II, Tier B members are eligible for enhanced benefits?
For Group II, Tier B members eligible for enhanced benefits on January 1, 2026, the employer reporting contact will receive an email from their NHRS Relationship Manager with that information. Each July, additional Group II, Tier B members will become eligible for enhanced benefits. NHRS will notify impacted employers; however, the timing and method of future notifications are still being finalized.
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 |
For questions or assistance, contact your Employer Reporting Relationship Manager