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.
KEY:
Y – Included as Earnable Compensation.
N – Not included as Earnable Compensation.
| 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 |
Y |
Military Differential Pay - No Termination of Employment
|
Y |
Y |
| 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 |
*** |
*** |
* – Effective 9/10/19 for CCSNH
** – Tier B members only
*** – Contact NHRS
Notes:
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.