Retirement Monitor - January 2026

In this Issue:

• Timely and Accurate Employer Reporting
• Submit Monthly Reporting and Vendor Automation
• 2026 Annual Limits for Retirement Systems Compensation
• Rollout of NCRS New Document System
• ORBIT sign-on for Employers as of February 1
• ORBIT SSO for members as of February 1
• NC 401(k) and NC 457 Plans Contribution Limit Increase
• Member and Employer Events
• State Health Plan 2026 ID cards

State law requires contributions and reporting must be submitted on or before the 5th business day of the month in order to be considered complete and avoid a penalty. 

Both contributions and reporting must be submitted by the employer on or before the 5th business day of the month in order to be considered complete and avoid a penalty. Employee and employer contributions and reporting are not considered submitted until the Retirement Systems Division receives all required information.  

The schedule for CSI Contributions through 2026 is posted here.  

Timely Reporting and Invoice Payments  
To maintain correct information, it is important to 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. 

Monthly Reporting and Vendor Automation

Many vendors offer reporting automation as a part of their service offerings. In many cases, this comes with additional time and expense to implement. With automation, there may also be delays in identifying an error or a missed reporting period.

We wanted to remind you that submitting monthly reporting to the Retirement Systems is a simple, four-click process in ORBIT:

1. Log in to Employer Self-Service
2. From the dropdown list, select Submit Report
3. Choose file (select your file)
4. Click submit 
    

2026 Annual Limits for Retirement Systems Compensation

Federal and state legal limitations on annual compensation for employees in pension plans apply to several North Carolina retirement plans, including the Teachers’ and State Employees’ Retirement System (TSERS), Local Governmental Employees’ Retirement System (LGERS), Consolidated Judicial Retirement System (CJRS), and Optional Retirement Program (ORP). The limitations may be adjusted from year to year according to Section 401(a)(17) of the Internal Revenue Code. The limitations for calendar (tax) year 2026 are as follows:

• For any member of TSERS, LGERS or CJRS who was hired before January 1, 1996, or an ORP member hired before July 1, 1996, the annual limit on compensation subject to retirement contributions is $535,000 for calendar (tax) year 2026.  
• For any employee hired on and after January 1, 1996, who is a member or becomes a member of TSERS, LGERS, or CJRS, or an ORP member hired on or after July 1, 1996, the annual limit on compensation subject to retirement contributions is $360,000 for calendar (tax) year 2026.

Since an employee’s membership service is credited based on the months when contributions are received by the retirement system, the employer needs to follow certain steps to ensure that a highly compensated employee receives retirement credit for each month of service after exceeding the annual limit.

Reporting TSERS members:

• Should be reported through ORBIT Payroll Reporting under the STG plan code from the beginning of the year to the month the member exceeds the annual limit.  
• In the month after the member exceeds the limit, the employee should be reported as STMAX.  
• If the member exceeds the limit in the middle of a month, the monthly salary should be reported as two separate records, one under STG and one under STMAX. The pay period for that month should also be split between the two plan code records.  
• When reporting under STMAX, the salary should be included but no contributions should be reported. Membership service credit is accrued under both plan codes.

Reporting LGERS Members:

• Should be reported through ORBIT Payroll Reporting under the LOCG plan code from the beginning of the year to the month the member exceeds the annual limit.  
• In the month after the member exceeds the limit, the employee should be reported as LOCMAX.  
• If the member exceeds the limit in the middle of a month, the monthly salary should be reported as two separate records, one under LOCG and one under LOCMAX. The pay period for that month should also be split between the two plan code records.  
• When reporting under LOCMAX, the salary should be included but no contributions should be reported. Membership service credit is accrued under both plan codes.

Reporting ORP Members:

• Should be reported through ORBIT Payroll Reporting under the ORPG plan code from the beginning of the year to the month the member exceeds the annual limit.  
• In the month after the member exceeds the limit, the employee should be reported as ORPMAX.  
• If the member exceeds the limit in the middle of a month, the monthly salary should be reported as two separate records, one under ORPG and one under ORPMAX. The pay period for that month should also be split between the two plan code records.  
• When reporting under ORPMAX, the salary should be included but no contributions should be reported. Membership service credit is accrued under both plan codes.

If you have any questions regarding employer reporting, please contact the ORBIT Payroll & Reporting Section by e-mail at OER@nctreasurer.com or by phone at 919-814-4590.

Employer Reporting Access on February 1

On February 1, you will access ORBIT Employer Reporting by clicking the link on the right side of the ORBIT landing page.  You will use your existing username and password.

Rollout of New NCRS Document System

We recently rolled out a new internal document system. All documents from 2017 are loaded into the new system. Legacy documents (2016 and prior) are continuing to be added.  Any document that was converted, received, and uploaded prior to 1/12/2026 will open as a .tiff (Tagged Image File Format) file.

If you are unable to locate a legacy document online, please contact your analyst.

NEW ORBIT Login Experience for Members

NCRS is modernizing and improving the user experience. The ORBIT member portal will launch a streamlined, single sign-on (SSO) login powered by ID.me — a trusted digital identity platform used by federal and state agencies nationwide. 

Many members may already have an ID.me account if they use this to log in to Social Security or the IRS. 

What is new? ID.me will power the login experience for ORBIT Self-Service beginning February 1. 

Why the change? We know members have experienced issues with enrollment, forgotten usernames and passwords, as well as verification questions. This solution makes the process easier and more secure. 

Reminder! It will take about two pay cycles for new employees who have never been a part of the Retirement Systems (previous state or local government employee) to access their ORBIT account.

We have information on our website at help.myncretirement.gov. Click ORBIT Login with ID.me on the right side of the top navigation.

Now you can contribute even more to your NC 401(k) and NC 457 Plans. The contribution limit for 2026 is $24,500.

Help your employees:

• Achieve retirement income goals.
• Take advantage of your total compensation package—See employer match or contributions here.
• Have the potential to retire at the age they choose.

Looking to host a supplemental retirement event or webinar?  Contact your dedicated NC 401(k) and NC 457 Plans’ Counselor. 

Discover upcoming Retirement Systems webinars and events. Registration is required.

The State Health Plan (Plan) recently announced that many of the new 2026 ID Cards have a January 1, 2025, effective date. While the benefits may change, the effective date on the ID card does not always change, which is a known issue at Aetna. Regardless of the effective date, the new ID cards will work in 2026.

If a member is confused as to whether they have a 2025 or 2026 ID card, they can distinguish the cards based on the plan names. The 2025 ID cards referenced the Base PPO Plan and the Enhanced PPO Plans. The 2026 ID cards have the new plan names: Standard and Plus PPO Plan.

The Plan will work with Aetna on a better solution for next year.

If members have questions about ID cards, please direct them to Aetna Health Concierge at 833-690-1037.

If you are not receiving updates from the Plan, please sign up for the HBR Alerts/Updates here.