Earnable Compensation

Earnable Compensation is the compensation paid to a member that may be included in calculating Average Final Compensation (AFC).

The definition of Earnable Compensation varies depending on membership status as of July 1, 2011, and/or vested status as of January 1, 2012. Here is a list of compensation types under RSA 100-A, breaking down to whom they apply. For more information on specific aspects of earnable compensation, see links below.
Y – Included as Earnable Compensation.     
N –  Not included as Earnable Compensation.

Effective On and After 1/1/12
Type of Compensation Tier A: Vested Prior to 1/1/12 Tier B or C: Not Vested Prior to 1/1/12 
Full Base Rate of Compensation Paid - See more Y Y
Overtime Pay Y Y
Holiday Pay - See more  Y Y
Vacation Pay - See more Y Y
Sick Pay - See more Y Y
Annual Longevity Pay Y Y
Cost of Living Bonus Y Y
Additional Pay for Extracurricular & Instructional Activities (Teacher/Employee members employed by a school district or SAU and full-time CCSNH faculty* only) - See more Y Y
Teacher Development Pay Not Part of Contracted Salary - See more  Y  Y
Annual cash attendance stipends or bonuses (effective 9/10/19) - See more  Y  Y
Fair Market Value of Employer Furnished Meals & Living Quarters, if Subject to Federal Income Tax Y Y
Supplemental Pay by Employer while Member is Receiving Workers' Comp. Y Y
Salary Continuance - See more Y
Military Differential Pay - No Termination of Employment
Military Differential Pay After Employment Termination to Enter United States Armed Forces Y Y
Extra or Special Duty Pay (Group II members only) - See more Y Y**
Severance Pay *** N
Cash Incentives Paid by Employer to Encourage Member to Retire Y N
Pay for Unused Vacation Time - See more Y N
Pay for Unused Sick Time - See more Y N
End of Career Additional Longevity Pay Y N
Settlement Agreements *** ***
Amounts paid more than 120 days after Termination of Employment *** N

* – Effective 9/10/19 for CCSNH
** – Tier B members only
***  – Contact NHRS

AFC is also subject to limitations contained in RSA 100-A: 1, XVIII
NHRS has issued Interpretive Memoranda on a variety of subjects relating to the interpretation of RSA 100-A. Several of these memoranda relate to the definition of Earnable Compensation. 

For a printable version of this chart, click here