During the course of recent employer compliance audits, it was discovered that some employers are still not using the Compensation Over Base field when reporting member compensation through the NHRS Data Reporting System (DRS). 

Effective January 1, 2012, employers have been required to report certain compensation in the Compensation Over Base field.  This includes overtime and additional pay for extracurricular and instructional activities, among other types of compensation that do not constitute Base Compensation.  A quick reference guide for Compensation Over Base reporting is available here.  

For a more detailed discussion of Base Compensation and Compensation Over Base, See NHRS Interpretive Memorandum 2015-1 available here.

The failure to properly report Compensation Over Base could result in incorrect retiree benefit determinations and may require administrative adjustments if discovered upon audit. 

Employers with questions concerning how different pay types should be report are encouraged to contact the NHRS Audit Team at (603) 410-3681.