Teachers' Fund for Retirement Employers

Welcome TFFR Business Partners

Teachers' Fund for Retirement (TFFR) covered employers play a vital role in the successful operation of the state's retirement program for North Dakota educators. This site contains materials to assist TFFR's business partners in the timely and accurate reporting of member salaries, contributions and service credit.

Employer Guide
MyTFFR Employer Self-Service Handbook
FAQ

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. 

After satisfying the required waiting period, retired members may return to TFFR-covered employment in teaching, supervisory, or administrative services positions as long as they adhere to the employment hourly limitations. 

1) General Rule - Annual Hour Limit

  • Maximum Number of Hours in FY (July 1-June 30) based on Length of Contract.
    • 9-month contract = 700 hours
    • 10-month contract = 800 hours
    • 11-month contract = 900 hours
    • 12-month contract = 1,000 hours
  • Waiting period is 30 days from retirement date (assuming the retiree has been paid their first TFFR benefit).
  • TFFR employer and employee contributions must be paid.

2) Exception A: Critical Shortage Area determined by ESPB

  • Can exceed the General Rule - Annual Hour Limit.
  • Waiting period is one year from retirement date.
  • TFFR employer and employee contributions must be paid.

3) Exception B: Benefit Suspension and Recalculation

  • Waiting period is 30 days from TFFR retirement date.
  • TFFR employer and employee contributions must be paid.

Employers must complete the Retired Member Employment Enrollment in MyTFFR within 30 days of a retiree’s return to work. (Late submission may result in a $250 employer penalty and loss of one month’s benefit for the retiree.) This process is required each year a retired member returns to TFFR-covered employment.

Retirees performing in-staff subbing, extracurricular duties, or professional development are exempt from hour limits and reporting, and no contributions need to be paid.

GASB Statement 68 established how public employers report pension information in their financial statements. For TFFR participating employers, this includes reporting a proportionate share of the plan’s net pension liability, pension expense, and related disclosures. RIO provides the information needed to support this reporting. While GASB 68 enhances transparency and consistency in financial reporting, it does not affect contribution rates, funding requirements, or member benefits.

Accessibility Notice
The content linked below may not fully meet current accessibility standards. The North Dakota Retirement and Investment Office (RIO) is committed to providing equitable access to all users. If you experience difficulty accessing this content or need it in an alternative format, please contact RIO and include a link to the material and a brief description of your needs. We will make every reasonable effort to respond promptly and provide the information in an accessible format.

GASB 68 Reports for Measurement Date July 1, 2025

GASB 68 Reports for Measurement Date July 1, 2024

GASB 68 Reports for Measurement Date July 1, 2023

MyTFFR Business Partner is a secure Employer Self-Service Portal where employers report and manage employer and employee contributions.

Getting Started with MyTFFR

Troubleshooting & Support