Click to view your NMERB employer login here >> 


Click here for the E-Bill Express Guide--posted (2/2/18)

                                                                                                                                              Employer Self-Service User Tutorial

                                                                                                                                Employer Self-Service Upload Cheat Sheet


NMERB Covered Employees

FY 18--For the detailed list of NMERBs 216 employers/Local Administrative Units (LAUs) click here.

The Educational Retirement Act (ERA) assures a sustained program of retirement benefits for New Mexico public school, college and university employees, and other employees of state educational institutions and agencies. Employees working more than 25% of a Full Time Equivalent (.25 FTE) are considered ERA covered employees. ERA employers are: 



Public (including charter) schools, universities, junior colleges, and technical and vocational schools


New Mexico Boys’  Schools, Girls' Welfare Home, School for the Deaf, School for the Visually Handicapped


Regional Co-operatives and New Mexico Activities Association


State Agencies providing educational programs (i.e. Department of Health, Public Education Department, Division of Vocational Rehabilitation, Educational Retirement Board, Department of Corrections).


Public Education Department (PED) Budget Conference

Important GASB 68 Information

  1. GASB 68 Implementation Guide for Employers 2017 (PDF)
  2. GASB 68 Journal Entry Tool for Employers (XLS)
  3. GASB 68 Employer Allocation Report 2016 (PDF)
  4. GASB Employer Allocation Report for June 30, 2015 Restated
  5. GASB 68 Employer Allocation Report for June 30, 2014 Restated


  1. --The Public Pension Finacial Forum (P2F2) has a wide variety of resources on its website: http://www.p2f2.org/professional_resources/GASB-Toolkit.shtml
  2. --This free toolkit on the GASB website contains GASB 68 and 71 standards, a GASB 68 Implementation Guide, and other information to assist employers with implementation of the new pension standards:   http://www.gasb.org/jsp/GASB/Page/GASBSectionPage&cid=1176163527940
  3. --This presentation, provided by the Government Finance Officers Association (GFOA) website, is designed to help individuals who already have a basic understanding of the GASB standards: http://gfoa.org/sites/default/files/NotQuiteRetiredSlides.pdf
  4. --The National Council on Teachers Retirement (NCTR) has provided this document to explain the reasons behind the new pension standards:
  5. http://www.nctr.org/cms/wp-content/uploads/GASB-Pension-Communication-Resources-NCTR-FYI-4.21.15.pdf
  6. --The National Association of State Retirement Administrators (NASRA) provides a detailed list of additional resources relating to GASB 67 and 68:  
  7. http://www.nasra.org/accounting
  8. --Governing.com shares an article by Robert H. Attmore and Mary Stone about the new reporting requirements:
  9. http://www.governing.com/gov-institute/voices/col-public-pension-reporting-new-gasb-rules-communication.html
  10. --The American Institute of CPAs provides audit information related to the new pension standards:
  11. https://www.aicpa.org/interestareas/governmentalauditquality/resources/gasbmatters/pages/gasbpensionsissues.aspx


FY15 Employer Report

  1. GASB 68 FY16
  2. GASB 68 FY15
  3. GASB 68 FY14
  4. GASB 68 Presentation for Employers - posted 9/23/15
  5. NMERB Employer Primer--GASB 68 Implementation
  6. Notes to GASB Employer Report 2014 (word version)
  7. GASB Employer Templates
  8. GASB Employer Report 2014
  9. GASB Public Pension Accounting and Reporting Standards - 07/30/2014


ARP Eligibility - ARP ERB Manual

Forms for Employer Contribution Reporting


Application to Purchase Non-Reported Contributory Service Credit

FY18 Employer Instructions to Employers - 7/5/17


Mapping Guidelines 2018


RTW Program & RTW Exception Applicability to Retirees Under DBP & ARP - 05/29/2013


Form 100 - Contribution Report - FY 19

- pdf

- Microsoft Excel Version

- Instructions


Contribution Rate Schedule- FY 19
- pdf

Deadlines for FY18


Employee Job Category Definitions

Employee Job Category definitions FY18

Form 9 - ADJUSTMENTS TO MONTHLY REPORTS - Regular Members only "R" and "RU"
- pdf
- Microsoft Excel Version


Form 9a - ADJUSTMENTS TO MONTHLY REPORTS - ARP Members only - (Colleges & Universities)
- pdf
- Microsoft Excel Version


Form 9b ADJUSTMENTS TO MONTHLY REPORTS -Return to Work "RT", "RP","TU" and "PU"
- pdf
- Microsoft Excel Version



- pdf
- Microsoft Excel Version

Form 9 Instructions

-Form 9 EX 1-- Moving Job Categories PT/R

-Form 9 EX 2 – Termination Wages

-Form 9 EX 3 – Adding Wages

-Form 9 EX 4 – Removing Wages

-Form 9 EX 5 – Moving Wages

-Form 9 EX 6 – Moving Job Categories RU/R


Employee Data Form
- pdf


Contact Update & Signatue Authorization Form

- Microsoft Excel Version