Statutory Interpretive Guidance

The New Hampshire Retirement System is issuing Interpretive Memoranda on a variety of subjects relating to the interpretation of its controlling statute, RSA 100-A. These memoranda are intended to serve as a guide for participating employers in administering the enrollment of members, reporting Earnable Compensation, and remitting contributions to NHRS. In some cases, the memoranda address narrow questions and factual situations that have arisen out of employer audits or in response to specific inquiries from an employer. In other cases, the memoranda contain a broader discussion of more general areas of statutory interpretation, especially as it relates to the definition of Earnable Compensation.

This guidance includes an Index of Interpretive Memoranda and a Glossary of Defined Terms. The defined terms are used in each of the memoranda and are designed to assure consistency and aid in readability.

NHRS welcomes feedback from participating employers. If you have any questions, editorial comments, or suggestions for additional topics, please contact Mark F. Cavanaugh, Associate Counsel and Compliance Officer.

Table of Contents

Introduction to Interpretive Memoranda and Glossary of Defined Terms
Index of Interpretive Memoranda


  • IM 2018-1: Enrollment Issues Related to Teacher Certification (Developed 04/18/18)


  • IM 2016-1: How Service Credit is Awarded and Earnable Compensation Calculated for Members Who Receive Compensation Under an Employer-Sponsored Salary Continuance Plan. (Developed 07/13/2016)
  • IM 2016-2: Elected Officials and Officials Appointed for Fixed Terms (Developed 9/8/16)


  • IM 2015-1: Full Base Rate of Compensation. (Developed 07/01/2015)
  • IM 2015-2: Teacher Stipends; Extracurricular and Instructional Activities; Teacher Development Pay. (Developed 07/01/2015)
  • IM 2015-3: Holiday and Vacation Pay. (Developed 07/01/2015)
  • IM 2015-4: Additional Pay for Nonabuse of Sick Time; Perfect Attendance. (Developed 07/01/2015)


  • None


  • IM 2013-1: Job-sharing Teacher performing additional paraprofessional duties. (Developed 5/13/2013; Revised 07/01/2015)
  • IM 2013-2: Terminal pay for unclassified Employee as Earnable Compensation. (Developed 5/30/2013; Revised 07/01/2015)
  • IM 2013-3: Compensation for Extra or Special Duty. (Developed 8/5/2013; Revised 02/28/2017)
  • IM 2013-4: Compensation for part-time duties. (Developed 7/2/2013; Revised 07/01/2015)
  • IM 2013-5: Entitled to Medicare; end stage renal disease; Medicare secondary payer rules. (Developed 7/2/2013; Revised 07/01/2015)
  • IM 2013-6: Medical Subsidy – retroactive payments. (Developed 6/24/2013; Revised 07/01/2015)
  • IM 2013-7: Retirees working part-time. (Developed 10/16/2013; Revised 07/01/2015)
  • IM 2013-8: “Regularly Scheduled” to work. (Developed 12/9/2013; Revised 07/01/2015)


  • IM 2012-1: Grandfathered Group I Employee returning to work subject to current 32-hour limit. (Developed 12/6/2012; Revised 07/01/2015)
  • IM 2012-2: Stipend received by Group II Member for additional Group I duties is Earnable Compensation where additional duties are part of Group II job description as certified by the Employer. (Developed 12/6/2012; Revised 07/01/2015)
  • IM 2012-3: Group I professional assistant positions at school districts or SAU’s should be reported as employee members. (Developed 12/6/2012; Revised 07/01/2015)


  • Earnable Compensation (recording of webinar with NHRS staff hosted by the NH Municipal Association, February 2016)