Public Safety Plans Employer Contribution Rate Update
Effective January 1, 2026
As a result of Board action, the retirement employer contribution for several Public Safety Retirement Plans will increase effective January 1, 2026*.
Updated contribution rates:
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Public Safety with Prior Service and National Guard: from 11.40% to 12.63% (represents 1.23% increase)
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Bureau of Criminal Investigation (BCI): from 22.26% to 23.49% (represents 1.23% increase)
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State Public Safety: 14.34% to 15.57% (represents 1.23% increase)
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Public Safety without Prior Service: -0.35% (from 9.16% to 8.81%)
Action requested
Employers should update payroll systems to reflect these new rates for the January 2026 reporting month to ensure correct contributions to NDPERS. If there are any payroll errors, they will be visible in Employer Self Service (ESS) after payroll submission.
*Note: If legislation passes during the 2025 Legislative Session that impacts these plans and their contribution rates, NDPERS will provide updated rates following Session.
Reminder: HB 1040 Changes Coming in 2025
As a reminder, House Bill (HB) 1040 will close the Main Defined Benefit (DB) Plan to newly enrolled employees effective January 1, 2025, and requires them to join the [2025] tier of the Defined Contribution (DC) Plan.
The new tier will be named Defined Contribution 2025, Tier 3 DC 2025 in Employer Self Service (ESS).
For videos offering a brief overview, including new hire procedures and the differences of DB and DC plans, visit the NDPERS YouTube channel.
Enhanced Error Messaging for Payroll Reports
NDPERS has enhanced the error messages on payroll reports under review. These improvements aim to provide more meaningful content to help you resolve issues effectively.
To determine whether an error is at the report or detail level, simply click on the red error link within the payroll report. The severity indicator will show if the error pertains to the report or detail level. If the error is at the detail level, review the message along with the employer guidance to determine the next steps for resolution.
For a full demonstration, watch the "Enhanced Error Messaging for Payroll Reports" video on the NDPERS YouTube channel.
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Access the Audit Confirmation Report
To ensure accuracy during year-end reporting and audits, you can access the Retirement Contributions - Audit Confirmation directly through your Employer Self Service (ESS).
Simply click on Other Reports in the Report & Resouces tile. On the next screen, choose the Retirement Contributions - Audit Confirmation option to download the report.
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This is a sample of the Retirement Contribution - Audit Confirmation report:
2025 Deferred Compensation Limits
The Internal Revenue Service (IRS) increased the 2025 Deferred Compensation contribution limits.
Keep limits in mind when processing payroll:
Remember, employees can enroll, update, or cancel their Deferred Compensation contributions at any time throughout the year through Member Self Service (MSS).
- Annual limit for 2025: $23,500
- Age 50+ limit for 2025: $31,000
- Regular 3 Year Catchup: $47,000 (must be within three years prior to the year in which you retire)
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Employer Based Wellness Program Deadlines
The Employer Based Wellness Program offers participating employers a one percent health insurance premium discount for promoting wellness initiatives at their worksites. Employers must meet the following deadlines to participate in the program for the 2025 plan year:
By February 28, 2025, employers must attend or view the annual wellness workshop online and submit the Wellness Program Discount Application (SFN 58436) and Wellness Benefit Funding Program Application (583612). NDPERS will review applications in March 2025, notifying approved employers in April. Employers not approved will have a chance to submit a revised application.
For additional details and to view the complete application timeline, including when to submit required forms (e.g., Wellness Program Discount Application), visit the NDPERS website.
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