Most Common Employer Audit Findings

Jul 05, 2023

The NHRS employer compliance audit team has compiled a list of the most common issues they find in the course of employer audits.

NHRS – Top Ten Employer Reporting Mistakes

1. Straight Time Overtime and FLSA OT “true up” adjustments
2. On Call/Standby is Base; Call-in pay is OT
3. Salary Continuance Forms
4. Base Compensation Issues: shift differentials
5. Workers’ Compensation
6. Extra and Special Duty Pay vs. Grant Wages
7. Additional Pay for Extracurricular and Instructional Activities reported as base
8. Perfect Attendance Bonuses
9. Holiday Pay
10. Retroactive Pay

The retirement system's goal is educate employers on the laws and rules governing employer reporting in order to cut down on future issues. If you have any questions about the topics above, please contact Tamre McCrea, employer audit manager, at