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TFFR Employer Newsletter
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Briefly, May 2025
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 Fiscal year-end reporting reminders
Your final TFFR report of the year, typically your June report, is due no later than July 15. If your final report is your May report, contact RIO so we can confirm that your reporting cycle is done for the fiscal year.
✓ All TFFR member records must be closed by reporting total hours and last day worked.
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Full-time – maximum number of hours is 700.
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Part-time – number of days x hours per day = total hours.
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Retired reemployed – report actual hours excluding extracurricular, professional development and in-staff subbing.
✓ Expense any remaining contract hours on your fiscal-year end report.
✓ Report salary when its earned, not when paid. A common error is the reporting of summer salaries in the wrong month.
- To ensure summer salaries are reported accurately, RIO recommends these positions have contracts with start and end dates.
- Don't forget to report professional development that occurs in the summer.
✓ Do not report unused sick, personal or vacation leave.
A recent MyTFFR Office Hours webinar offered step-by-step guidance on reporting eligible salaries and hours, distinguishing between active and retired reemployed members, meeting monthly and fiscal year-end deadlines, and affirming or updating employer contribution models.
The webinar recording and presentation slides are available on RIO’s website. Visit the TFFR Employer Webpage and scroll down to the “Presentations” section to access these resources.
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While employers may choose to pay all or a portion of TFFR member contributions, keep the following in mind:
✓ All employees under your payment plan (i.e., teachers and administrators, and full-time and part-time staff) must follow the same contribution model.
✓ Your payment plan must be updated or affirmed annually by July 1 through MyTFFR. (RIO will no longer accept paper forms.)
✓ You will not be able to submit monthly reports or make payments for a fiscal year until your plan for that fiscal year is updated or affirmed.
New Resource: the MyTFFR Employer Model Calculator uses your most recent payroll data to assist with plan selection.
More information on Employer Payment Plan selection, aka "Project Model Data," is available in the MyTFFR Employer Self-Service Handbook, by viewing the YouTube video, or selecting the "Help" button on MyTFFR Dashboard. If you need assistance, please submit a ticket using the “Contact Us” tile on your MyTFFR Dashboard.
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Beginning July 1, 2025, member contributions to TFFR that are paid by an employer must be in full percentages (e.g., an employer may contribute 1% or 2%). Employers will no longer be able to make partial contributions (e.g., an employer cannot contribute 1.5%).
As long as contribution are in a full percentage increment, employers can continue to make member contributions for employees.
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Submit requests for support using MyTFFR Contact Us tile
With the launch of MyTFFR, RIO has implemented a contact ticketing system to more effectively manage and respond to service requests.
Since all reporting and payment activities are handled in MyTFFR, business partners seeking support should submit a ticket by selecting the “Contact Us” tile on MyTFFR's Dashboard. Using this system ensures requests for assistance are tracked, responded to in the order received, and not overlooked.
Please note due to high volumes, response times may take several business days.
For immediate answers to common questions, refer to the MyTFFR Employer Self-Service Handbook, visit RIO's YouTube channel, or select the "Help" button on MyTFFR Dashboard.
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Adding MyTFFR organization contacts and assigning roles
Business Partners can add additional Organization Contacts in MyTFFR and assign them specific roles - Contribution Reporting, Human Resources, Finance, Viewing and Web Administration.
For more information, refer to "Create & Maintain Organization Information" on pg. 12 of the MyTFFR Employer Self-Service Handbook. A description of the roles is available on pg. 181, Appendix 1 – “Access Information for each contact type - contribution reporting, human resources, finance, viewing and web administration.”
TFFR reporting and payment deadline reminder
TFFR reports and payments are due the 15th of the following month (i.e., May report is due by June 15).
Only one report can be submitted per day.
If reports or payments are late:
- $250 penalty plus interest of 1% of the amount due per month.
- May result in loss of foundation aid payments.
Except for unintentional reporting errors, any TFFR business partner failing to file reports or pay the amounts required is subject to a civil penalty under state statute, NDCC 15-39.1-23.
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Critical Shortage Areas approved for 2025-26 school year
The Education Standards and Practices Board (ESPB) declared all content areas as critical shortage teaching positions at their Feb. 13, 2025, meeting for the 2025-2026 school year. ESPB declared no administrator areas as critical shortage.
A retiree may return to TFFR-covered employment in an approved Critical Shortage Area (CSA) and exceed the annual hour limitation without losing their retirement benefits by adhering to the following.
- A one-year waiting period is required before the retiree can consider this option.
- Effective July 1, 2023, during the one-year waiting period, a retiree may perform non-contracted substitute teaching, extracurricular duties, and professional development.
Employers and retirees must apply for this exception annually and receive verification that it remains a CSA by completing New Employment for Return to Work in their MyTFFR Self-Service Portal. Failure to notify RIO or pay the correct contributions will result in a $250 penalty for the employer and loss of one month of retirement benefits for the retired member. Additional information is available in TFFR’s employer guide or by contacting RIO.
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GASB 67 & 68 Census Data Audits
To comply with the Governmental Accounting Standards Board (GASB) 67 and 68 requirements, at the end of each fiscal year, RIO's external auditor, selects participating employers to be included in a Census Data Audit. The employers selected are notified via email and are asked to provide a master payroll file that includes employees' names, birth dates, and gross wages. The external audit firm review the information provided and select a sample for further review, asking for supporting documentation including I-9 forms, employee contracts, and human resource forms.
If you are selected to participate in the data audit, it is vital that you return the information by the due date. Failure to do so can result in penalties being assessed.
At the conclusion of the audit, RIO will issue the Schedule of Pension Amounts by Employer and the Schedule of Collective Pension Amounts which are provided to assist employers and their auditors with GASB 68 compliance.
For more information on the audit, visit the TFFR Employer webpage.
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MyTFFR Super Users recognized by TFFR Board
The TFFR Board of Trustees passed a resolution at its March meeting recognizing the outstanding contributions of the MyTFFR Employer Self-Service Super Users who helped to support the successful launch of the new pension administration system.
- Lori Dahl, Dakota Prairie School District
- Paulette Elder, Hebron Public School
- Shannon Jepson, Oakes School District
- Peyman Kadir, McKenzie County Public School District
- Mark Lemur, West Fargo School District
- Barb Magnuson, South Prairie School District
- Jamie Mercier, South Prairie School District
- Shauna Schneider, Langdon Area Schools
- Will Swanson, Bismarck Public Schools
The Board highlighted the dedication, expertise and leadership of the Super Users who played a critical role in testing the system, providing feedback, and developing user resources, and thanked them for supporting TFFR's business partners by answering questions, offering guidance, and troubleshooting issues to ensure a smooth transition to the new system.
The Board commended the Super Users for helping employers adopt the new platform and improving the overall retirement system for North Dakota’s educators. The resolution was entered into the Board’s official records as a lasting tribute to their service.
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457 Deferred Compensation for TFFR members
The NDPERS 457 Deferred Compensation Plan is a voluntary, supplemental retirement savings program designed to increase personal savings for retirement.
Member Eligibility
Before TFFR members can enroll in the state's plan, their employing organization must have a 457 Deferred Compensation Plan set up with NDPERS. If your organization is not currently participating and would like to join, visit the Join NDPERS Plans website.
Once your organization is approved, any regularly funded, permanent TFFR member who is working at least 20 hours a week for 20 or more weeks a year is eligible to enroll.
Enrollment Process
If a TFFR member asks to be setup to contribute to the NDPERS 457 Deferred Compensation plan:
Report the TFFR member to NDPERS as non-contributing through NDPERS Employer Self Service (ESS).
The TFFR member can then enroll by:
If your organization does not currently report to NDPERS, an NDPERS staff member will contact you once a TFFR member is enrolled to assist with the first payroll deduction and reporting process.
Have questions?
For more information about NDPERS 457 Deferred Compensation, contact NDPERS.
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Connections: meet a business partner and team member
Shannon Jepson, Oakes Public Schools Business Manager
A little bit about me... I have been the Business Manager at Oakes Public School for almost three years. Originally from Forest Lake, MN, I have three adult child who are all getting married this summer.
What is your favorite place to vacation? Anywhere warm with a beach, especially the Florida Keys.
What is your favorite hobby? I enjoy golfing and I'm getting back into scrapbooking as my 24-year-old daughter is a 3rd grader in her scrapbook life.
What did you like best about your job? The actual accounting aspect of it. Few people understand the joy that can found in balancing the school's bank accounts to the penny.
What advice/tips would you offer Business Managers?
Network and utilize the Listserv. I was extremely fortunate to have found mentors in Pam Utt, Lori Lyons, Julie Colemer and Kendra Dockter to get me through my first year!
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Denise Leingang-Sargeant, RIO Retirement Program Specialist
Tell us about life before you joined the RIO team? I spent over 10 years as a stay-at-home mom, which taught me a lot about patience, organization, and flexibility. Before that, I worked at North Dakota United, supporting members and gaining experience in public service. I also spent time substitute teaching in rural central North Dakota, which gave me great appreciation for the dedication of educators in small communities.
What is your educational background? I earned my Bachelor of Education from the University of North Dakota. After graduating, I spent six months in the UK working as a substitute teacher, which gave me a broader perspective on education.
Why did you choose to work for RIO? With my background in education, I’ve always been drawn to supporting educators. Working at RIO allows me to continue serving the education community by helping them make informed decisions about their retirement.
What aspects of your job do you find the most challenging? A recent challenge has been learning the new pension administration software. I was fortunate to join RIO during the transition, which gave me the unique opportunity to learn both the "old way" and contribute to the development of the "new way." This hands-on experience has been a valuable way to better understand the TFFR program inside and out.
What do you enjoy doing in your free time away from work? In my free time, I love spending time with my husband and daughters. We enjoy visiting the local zoo and parks, going on bike rides, relaxing in the backyard, or watching movies together. In the summer, we especially enjoy trips to my hometown of Pick City, next to Lake Sakakawea, where we make the most of the beautiful outdoors.
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Reporting Reminders
TFFR's Employer Guide: answers common program administration questions.
Presentations: recordings and handouts from MyTFFR Office Hours are found on the TFFR Employer webapge.
Fast Facts: an overview of the TFFR program includes a breakdown of contribution rates and membership tiers.
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MyTFFR Employer Resources
MyTFFR Employer Self-Service Portal for reporting and managing employer and employee contributions. Resources to help TFFR's Business Partners are available on the TFFR Employer webpage.
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