2026 Wellness Program Application Deadline

Participating employers may earn a 1% insurance premium discount by promoting wellness initiatives at their worksites.

To apply, employers must complete three requirements by February 28, 2026:

1. Attend or view the annual wellness workshop online
2. Submit the Wellness Program Discount Application (SFN 58436)
3. Submit the Wellness Benefit Funding Program Application (583612).

NDPERS will review applications in March 2026 and notify approved employers in April. Employers may submit a revised application if not initially approved. 

View the full timeline and additional details on the NDPERS website. 

Learn more about the Wellness Program

2026 Annual Limits Updates

Members may enroll, update, or cancel contributions to the NDPERS 457 Deferred Compensation Plan anytime through Member Self Service (MSS). Contributions must follow the annual limits and rules set by the IRS.

Defined Benefit & Defined Contribution Limits

2026 Limit on wages subject to retirement contributions: $360,000

457 Deferred Compensation Updates

New for 2026

Starting January 2026, after-tax Roth contributions will be available as an additional savings option in the NDPERS 457 Plan. The total contribution limit includes employer and employee contributions, as well as any pre-tax and after-tax (Roth) 457 contributions. 

2026 Contribution Limits

• Annual limit: $24,500
• Age 50+ catch-up for members ages 50 to 59: $32,500
• NEW Super Catch-up for members ages 60 to 63: $35,750
• Regular 3-year catch-up: $49,000 (available 3 years prior to the retirement year)

Important Note for Highly Compensated Employees

Employees earning over $150,000 in 2025 must make catch-up contributions on a Roth (after-tax) basis.

Audit your Retirement Contributions

Ensure year-end accuracy by downloading the Retirement Contributions - Audit Confirmation directly through your Employer Self Service (ESS). 

Follow these steps: Go to the Report & Resources tile Click Other Reports Select Retirement Contributions - Audit Confirmation

Sample of Retirement Contribution Confirmation in ESS:

Payroll Reminders

Prepare W-2 Tax Forms

Include NDPERS retirement, health insurance, and 457 contributions in W-2 Wage and Tax Statements.

Reporting Guide:

Health Insurance Premiums

Use “Code DD” in box 12a through 12d to report the employer and employee contributions.

Retirement Plan Contributions

• Pretax contributions in box 1 should be less than the amount withheld in boxes 3 and 5.
• The amount contributed/code is not required to be reported in box 12.
• Mark box 13 marked as retirement plan.

457 Deferred Compensation Plan

• Use "Code G" in box 12a through 12d.
• Report the total contribution amount in box 12.

Verify Contribution Rates in Employer Self Service

Check that retirement plan contribution rates are accurate on Employer Self Service. This information impacts W2 tax forms. 

It takes 3 quick steps:

1. Go to Organization Profile on ESS
2. Click on your Retirement Plan
3. Review the contribution rates and categories in the retirement rate grid

Found an error?

Submit the Employer Payment Election (SFN 52799) to NDPERS.

Report Eligible Contributions

Not all earned wages are eligible contributions toward your employees’ future retirement benefit. Review the best reporting practices to determine what wages are eligible retirement contributions.