Reporting grace period terminated
The North Dakota Retirement and Investment Office (RIO) launched MyTFFR, the new pension administration system for the Teachers' Fund for Retirement (TFFR), on February 10, 2025. To support employers and RIO staff during the transition and learning period, RIO waived late penalties for reporting in February and March.
This grace period will end on April 15, 2025.
Starting April 15, 2025, all enrollment and contribution reports required by state law must be submitted by TFFR-covered employers no later than the 15th of each month. Employers who fail to comply will be assessed late penalties and interest in accordance with the North Dakota Century Code and Administrative Rules. This includes:
To avoid penalties, employers are encouraged to ensure all reporting is current by the April 15th deadline.
Applicate State Statute
NDCC 15-39.1-23 Penalties for failure to make required reports and payments. Except for unintentional reporting errors, an employing body failing to file reports required by the board or failing to pay over for credit to the fund the amounts required to be paid by this chapter is subject to a civil penalty of two hundred fifty dollars and, as interest, one percent of the amount due for each month of delay or fraction thereof after the report was required to be filed or the payment became due. The board, if satisfied the delay or underpayment was unintentional and excusable, may waive, or if paid, refund all or part of the two hundred fifty-dollar penalty and may reduce the interest rate charge to the investment return rate used in the most recent actuarial valuation, compounded annually, but may not waive the entire amount of the interest. The penalty must be paid to the fund and deposited in the same manner as other receipts under this chapter. In addition, a school district, multidistrict special education unit, area career and technology center, and regional education association may not share in the apportionment of any money from the state for any year unless the school district, multidistrict special education unit, area career and technology center, or regional education association has made the reports required by the board as permitted by this chapter, and has paid over for credit to the fund the amounts required to be paid under this chapter.
MyTFFR Business Partner Resources
Employers who need assistance can access step-by-step guides, video tutorials, and other helpful resources on the TFFR Employer webpage. These tools are designed to help you navigate the new system and stay on track with reporting requirements.
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