NRECA Employee Benefits Weekly

Send 2025 Retirement Compliance Data by February 13

Posted on Posted in Compliance, Retirement Benefits

The deadline to submit your cooperative’s 2025 compliance questionnaire and W-2 data is February 13, 2026. Your information is used to perform nondiscrimination testing for the 401(k) Pension Plan and the Retirement Security Plan, as required by the Internal Revenue Service.

All resources to help prepare your data are located on the W-2 Salary Data & Retirement Compliance Questionnaire page of the BA Guide, including:

  • The 2025 questionnaire.
  • A detailed Resource Guide explaining the W-2 salary submission and questionnaire data.
  • The W-2 import file layout. Note that your W-2 salary submission for 2025 must include FICA compensation
    (W-2 box 3) for all employees. This field is required to administer the Roth catch-up requirement during 2026.
  • The recorded Compliance Annual Reporting webinar, which explains the entire reporting process. FAQs about the 2025 process are also available for download.
  • Use the Message Center to securely send your completed questionnaire. Retain a full copy in your files for reference in the event the retirement compliance team has questions about your data after you submit it. Use the W-2 Salary Submission event to send your W-2 salary data.

Compliance annual reporting and Roth catch-up administration
New reports that your co-op will need to administer the Roth catch-up mandate require 2025 FICA wage data from your W-2 salary submission. Because the reports will not be populated until your W-2 salary data is received, sending your W-2 salary data as early as possible in 2026 means that you can correctly administer the Roth catch-up provision throughout the remainder of the year. You can find links to the reports in the “Articles and Supporting Resources” section of the 2025 Resource Guide.

Questions
For help with the W-2 Salary Submission event or the Retirement Compliance Questionnaire, contact the benefits compliance team at 866.673.2299, option 7, or pension.compliance@nreca.coop.

If you need help locating online resources, contact NRECA’s Member Contact Center at 866.673.2299 or contactcenter@nreca.coop.

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