As part of the transition to the new DRS, the automated penalties for late posting of monthly wage and contribution data have been turned off since late 2023 , and again in late 2024 to allow employers an opportunity to get current with their reporting and payments. NHRS plans to re-institute late reporting and payment penalties beginning with the reporting of March member data due in April. Penalties may be assessed to employers who willfully, intentionally, through gross negligence, or through a pattern of negligence fail to file the data as required. For more information on penalties, see:
https://www.nhrs.org/employers/employer-resources/reporting-and-payment-penalties