Teachers' Fund for Retirement Employers

Public schools and state institutions are required by law to identify employees eligible for TFFR's pension program, report their salaries, and collect and pay the member and employer contributions. 

• To be eligible, employees must be licensed by the ESPB and under contract or a written agreement.
• Refer to TFFR's Employer Guide for information on reportable salaries and the program's current member and employer contribution rates. 

Retired TFFR members may return to TFFR covered employment under certain employment limitations. The limits apply to TFFR covered employment which includes teaching, supervisory and administrative duties in a ND public school or state institution covered by TFFR. Please see the Working After Retirement brochure for details about hiring a retired TFFR member.

Once a school district employs a retiree, both the retiree and the employer must notify TFFR by completing a TFFR Retired Member Employment Notification form within 30 days of employment. This form, along with a copy of the retiree's contract or employment agreement, must be submitted to the administrative office each year the retiree is employed.

Pension Statements Overview

Talking Points

Q & A

GASB 68 Information for Measurement Date July 1, 2024

• 2024 - GASB 68 Reports
  • Audited Schedules of Employer Allocations and Pension Amounts by Employer
  • TFFR GASB 68 Report
• GASB 68 Disclosure Template - 2025
  • Sample Journal Entries for Fiscal Year 2025
• 2024 TFFR Actuarial Valuation Report
• 2024 RIO/TFFR Audited Financial Statements

GASB 68 Information for Measurement Date July 1, 2023

• 2023 - GASB 68 Reports
  • Audited Schedules of Employer Allocations and Pension Amounts by Employer
  • TFFR GASB 68 Report
• GASB 68 Disclosure Template - 2024
  • Sample Journal Entries for Fiscal Year 2024
• 2023 TFFR Actuarial Valuation Report
• 2023 RIO/TFFR Audited Financial Statements

GASB 68 Information for Measurement Date July 1, 2022

• 2022 - GASB 68 Reports
  • Audited Schedules of Employer Allocations and Pension Amounts by Employer
  • TFFR GASB 68 Report
• GASB 68 Disclosure Template - 2023
  • Sample Journal Entries for Fiscal Year 2023
• 2022 TFFR Actuarial Valuation Report
• 2022 RIO/TFFR Audited Financial Statements

Certification of Member Employment

Employer Service Purchase

MyTFFR Business Partner is a secure Employer Self-Service Portal where organizations participating in the Teachers' Fund for Retirement pension program report and manage employer and employee contributions. 

MyTFFR Business Partner Resources - everything you need to get started

Employer Self-Service Handbook

Training Videos

Employer Contribution and Enrollment Reporting Timeline and File Changes (includes TFFR Pay Code Definitions)

• Navigating enrollments, August 2025 - download slides
• Navigating the new system for successful year-end reporting, April 2025 - download slides or watch the recording
• Employer onboarding open session, February 2025 - watch the recording
• New Business Manager Workshop, November 2023 - download slides or watch the recording

RDA Systems, Inc

Software Unlimited, Inc.