Table of Contents
- Agency Number & Name
- Monthly Error Reports
- Employer Reporting Payroll
- Information Regarding TSERS, CJRS, and LRS Employer Contribution Rates for Fiscal Year Beginning July 1, 2025
- LGERS Contribution Rates
- NC 401(k) and NC 457 Plans Payroll Submission
- Member and Employer Events
- State Health Plan Open Enrollment
- Finance Fridays Newsletter
Agency Number & Name
Please remember to include both your ORBIT 5-digit Agency Number & Name both in the subject line on all communications and on all Forms.
- Timely Reporting and Invoice Payments
- To maintain correct information, it is important that you take time to correct errors in ORBIT. Please respond to your Employer Reporting Team representative promptly so that any issues can be addressed, and necessary adjustments can be processed as soon as possible.
Run your own Monthly Error Reports
As a reminder, employers now have access to their monthly ORBIT Error Reports on our website:
- Log into ORBIT as an employer
- Under the REPORTING options, select “Report Viewer”
- Select the “Employer Reporting” report type
- Select the “Detail Records in Error by Agency and Report Month – Self Service” report
- Select the “Report Month” and “Report Year
- The “Exception Type” and “Source of Entry” are auto populated and cannot be changed
- Select the Export Type which is either “Adobe PDF” or “Excel”
Employer Payroll Reporting
Your first point of contact is your assigned Employer Reporting Specialist, rather than the Orbit Employer Reporting OER@nctreasurer.com mailbox for:
- Payroll Reporting or Payroll error corrections.
- Employee Demographic changes (legible copies of Social Security card, Driver’s License, Passport or other Government issued ID) that verifies the changed information.
- Form ERRWK or Form 316 (all other Forms email to MemberRecords@nctreasurer.com)
- Please contact your assigned Employer Reporting Specialist (who sends your Agency Payroll Error report) directly to their email address or phone (919) 814-4590 (please listen to the options as they are subject to change and select Employer Reporting).
Information Regarding TSERS, CJRS, and LRS Employer Contribution Rates for Fiscal Year Beginning July 1, 2025
For employee service rendered through June 30, 2025 (required to be submitted by early July 2025), the employer contribution rates for the Teachers’ and State Employees’ Retirement System (“TSERS”) are as specified in Section 12.1.(a) of S.L. 2024-55. These contribution rates totaled 24.04% of compensation for general employees, and 29.04% for law enforcement officers (LEOs). They included employer contributions toward retirement, retiree health, disability, and death benefits, as well as contributions to the N.C. 401(k) Plan for LEOs. They did not include the employee contribution of 6% of compensation. For employee service rendered on or after July 1, 2025, the employer contribution rate will depend on the status of a Current Operations Appropriations Act for the fiscal biennium from July 1, 2025, to June 30, 2027 (“2025-2027 Budget”).
If the 2025-2027 Budget becomes law by the time an employer is required to submit contributions, the employer contribution rates will be as specified in that law.
If the 2025-2027 Budget has not become law by the time an employer is required to submit contributions:
- TSERS: The employer contribution rates for that submission will be equal to the rates that were in effect on June 30, 2025. (Note that the full rates were related to recurring funds.) In other words, the total rates of 24.04% of compensation for general employees, and 29.04% for State LEOs, will continue to apply in this scenario. The components of the rates (retirement, retiree health, etc.) are specified in Section 12.1.(a) of S.L. 2024-55.
- CJRS and LRS: The employer contribution rates from Section 12.1.(a) of S.L. 2024-55 will also apply for employees covered by the Consolidated Judicial Retirement System (“CJRS,” total employer contribution rate 42.95%) and the Legislative Retirement System (“LRS,” total employer contribution rate 26.31%). Please note that for CJRS and LRS, the rates actually being collected as of June 30, 2025, were different from the rates specified in S.L. 2024-55 due to an adjustment that was required by law. Therefore, in this scenario the rates actually being collected will change effective July 1, 2025, from those stated in the Monitor Special Edition (December 16, 2024) to the rates stated in Section 12.1.(a) of S.L. 2024-55.
If the 2025-2027 Budget becomes law after an employer is required to submit contributions, and has a retroactive effective date of July 1, 2025, RSD will create retroactive rate adjustment invoices for any contributions that have already been submitted with respect to employee service rendered on or after July 1, 2025, where it is feasible to do so. Such invoices may be positive (requiring additional contributions) or negative (providing credits against future required contributions), depending on the contribution rates set in the 2025-2027 Budget relative to the rates already paid.
For example, suppose an employer has already reported on employee service for July 2025 and paid retirement contributions of 16.79% of compensation (the retirement component of the 24.04% total contribution in effect as of June 30, 2025), and the 2025-2027 Budget retroactively requires a contribution at the rate of 17.50% for retirement. Where it is feasible to do so, RSD will create a retroactive rate adjustment invoice for the remaining 0.71% of the compensation that the employer had reported for that pay period. Any additional contributions required from a retroactive rate change will be due by the regular contribution deadline for the payroll period during which the invoice is issued.
Depending on the ultimate timing and details of the 2025-2027 Budget, it may be necessary for RSD to implement retroactive changes through processes other than, or in addition to, issuing retroactive rate adjustment invoices. For example, in 2021, a different process was used after the budget law was enacted in November 2021. RSD will provide additional guidance to employers as needed.
LGERS Contribution Rates
Employer contribution rates effective July 1, 2025, for employers participating in the Local Governmental Employees’ Retirement System (LGERS) LGERS employer contribution rates effective July 1, 2025, are posted to the Retirement Systems' website.
The rates are posted publicly rather than mailing individual letters to every employer to improve efficiency and transparency and reduce costs. The table is ordered by five-digit employer code but is also searchable (by employer name) within a browser, or by downloading the PDF and using “Edit”->”Find” in Adobe.
If you have questions about this information after reviewing the document, you may contact Employer Reporting at 919-814-9816. 
Reminder: NC 401(k) and NC 457 Plans will no longer accept payrolls via email.
The Plan Service Center (PSC) is designed to connect you with NC 401(k) and NC 457 Plans’ administrative tools and functionality. Payroll files should be submitted via File Upload through the PSC. This provides a higher degree of visibility into the payroll process and allows you to access all payroll information in a centralized location.
Do you need assistance? Call the NC 401(k) and NC 457 Plans Service Team at 866-527-5267 (Option 3) or email NCPlansPyrlUpd@Empower.com.
Discover upcoming Retirement Systems webinars and events. Registration is required.
State Health Plan Open Enrollment
Save the Date: Oct. 13-31, 2025
This is a reminder to make sure your employees keep their contact information updated with the State Health Plan. Keeping information current allows the State Health Plan to provide members with important updates on benefits, news, and upcoming events—including Open Enrollment. Quick tips for staying informed about your health plan benefits include:
- Make sure mailing address, email, and phone number are correct in eBenefits, the Plan’s enrollment system. eBenefits can be accessed on the Plan’s website at www.shpnc.org.
- Make sure employers have correct address. Retirees need to make sure personal information is current in ORBIT and eBenefits as the two systems do not coordinate.
- Sign up for the State Health Plan’s monthly e-newsletter, Member Focus, at www.shpnc.org/MemberFocus.
Follow the State Health Plan on Facebook and Instagram!
Whether it is knowing what to do with your paycheck, paying for higher education, about how to improve their financial literacy.
Brad Briner is an investor by trade, a dad and the Treasurer for the State of North Carolina. Each month, his team is creating a newsletter to break down the financial world into terms we can all understand.
Being financially literate is something everyone should strive for from the kid in school, to the worker in your office or factory, to seniors who may be relying on pensions. We’d love to have you join us on the financial journey.