# Title 71 — Retirement Board

## Article 71-08 — Defined Contribution Retirement Plan

## Chapter 71-08-08 — Temporary Employee Participation

### § 71-08-08-01. Temporary employee participation.

For each eligible temporary employee who elects to participate as such in the defined contribution
plan, the following applies:
1. A temporary employee hired before January 1, 2025, must submit a completed participation
agreement within six months of the date of hire as a temporary employee or within six months
of a change in status from a permanent to temporary position. If no application is made and
filed with the office, an irrevocable waiver of participation will occur for as long as the
employee is in temporary status.
2. Contributions for temporary employees must be submitted no later than the sixth working day
of the month for the previous month's salary.
3. Delinquent payments of over thirty days, for reasons other than leave of absence or seasonal
employment, will result in termination of eligibility to participate as a temporary member.
4. Upon taking a refund, future participation as a temporary member is waived.
5. A member may not participate as both a permanent and a temporary member. Permanent
employment has precedence.
6. All temporary employee contributions must be made on an after-tax basis. An employer may
not enter into a pickup arrangement under IRC 414(h) with any temporary employee.
7. A temporary employee first employed after December 31, 2024, may elect, within one hundred
eighty days of beginning employment, to participate in the defined contribution retirement plan
under this chapter. If an application is not made and filed with the office, a waiver of
participation must occur for as long as the employee is in temporary employee status.
Monthly, the temporary employee shall contribute an amount equal to nine and twenty-six
hundredths percent times the temporary employee's present monthly salary, and may elect to
contribute up to an additional one, two, three, four, five, or six percent. The election to
contribute an additional percent is a lifetime election and will continue for as long as the
temporary employee is employed by any participating employer.
8. A temporary employee may continue to participate as a temporary employee until termination
of employment or reclassification of the temporary employee as a permanent employee. For a
temporary employee who becomes a permanent employee, all provisions applicable to
permanent employees apply upon eligibility as a permanent employee.
History: Effective July 1, 2006; amended effective January 1, 2025.
General Authority: NDCC 54-52-04, 54-52.6
Law Implemented: NDCC 54-52-02.9, 54-52.6-09.6
