Statutory Interpretive Guidance

The New Hampshire Retirement System is issuing Interpretive Memoranda on a variety of subjects relating to the interpretation of its controlling statute, RSA 100-A. These memoranda are intended to serve as a guide for participating employers in administering the enrollment of members, reporting Earnable Compensation, and remitting contributions to NHRS. In some cases, the memoranda address narrow questions and factual situations that have arisen out of employer audits or in response to specific inquiries from an employer. In other cases, the memoranda contain a broader discussion of more general areas of statutory interpretation, especially as it relates to the definition of Earnable Compensation.

This guidance includes an Index of Interpretive Memoranda and a Glossary of Defined Terms. The defined terms are used in each of the memoranda and are designed to assure consistency and aid in readability.

NHRS welcomes feedback from participating employers. If you have any questions, editorial comments, or suggestions for additional topics, please contact Mark F. Cavanaugh, Associate Counsel and Compliance Officer.

Table of Contents

Introduction to Interpretive Memoranda and Glossary of Defined Terms
Index of Interpretive Memoranda


  • IM 2024-1: Group II Certification Status (Developed 2/27/24)


  • IM 2019-1: Service Credit and Compensation Issues Relating to Members Receiving Workers' Compensation Indemnity Benefits (Developed 7/30/19; Revised 9/18/2023)


  • IM 2018-1: Enrollment Issues Related to Teacher Certification (Developed 4/18/18; Revised 8/2/2022)


  • IM 2016-1: How Service Credit is Awarded and Earnable Compensation Calculated for Members Who Receive Compensation Under an Employer-Sponsored Salary Continuance Plan. (Developed 7/13/2016; Revised 9/18/2023)
  • IM 2016-2: Elected Officials and Officials Appointed for Fixed Terms (Developed 9/8/16; Revised 7/20/2022)


  • IM 2015-1: Full Base Rate of Compensation. (Developed 8/17/2015; Revised 9/18/2023)
  • IM 2015-2: Teacher Stipends; Extracurricular and Instructional Activities; Teacher Development Pay. (Developed 8/17/2015; Revised 9/18/2023)
  • IM 2015-3: Holiday and Vacation Pay. (Developed 8/17/2015; Revised 9/18/2023)
  • IM 2015-4: Additional Compensation for Non-abuse of Sick Time, Perfect Attendance, and Similar Bonus Leave Programs (Developed 8/17/15; Revised 9/18/2023


  • None


  • IM 2013-1: Job-sharing Teacher performing additional paraprofessional duties. (Developed 5/13/2013; Revised 7/20/2022)
  • IM 2013-2: Terminal pay for unclassified Employee as Earnable Compensation. (Developed 5/30/2013; Revised 9/18/2023)
  • IM 2013-3: Compensation for Extra or Special Duty. (Developed 8/5/2013; Revised 9/18/2023)
  • IM 2013-4: Compensation for part-time duties. (Developed 7/2/2013; Revised 7/20/2022)
  • IM 2013-5: Entitled to Medicare; end stage renal disease; Medicare secondary payer rules. (Developed 7/2/2013; Revised 8/2/2022)
  • IM 2013-6: Medical Subsidy – retroactive payments. (Developed 6/24/2013; Revised 8/2/2022)
  • IM 2013-7: Rescinded 1/1/19 due to statutory changes.
  • IM 2013-8: “Regularly Scheduled” to work. (Developed 12/9/2013; Revised 8/2/2022)


  • IM 2012-1: Grandfathered Group I Employee returning to work subject to current 32-hour limit. (Developed 12/6/2012; Revised 7/20/2022)
  • IM 2012-2: Stipend received by Group II Member for additional Group I duties is Earnable Compensation where additional duties are part of Group II job description as certified by the Employer. (Developed 12/6/2012; Revised 7/20/2022)
  • IM 2012-3: Group I professional assistant positions at school districts or SAU’s should be reported as employee members. (Developed 12/6/2012; Revised 7/20/2022)