Verify 401(k) Pay Dates in December and January

In December and January, as you submit 401(k) Pension Plan contributions to NRECA, remember to compare the pay date shown in NRECA’s system to the one in your payroll system. If the dates don’t match, adjust the pay date in NRECA’s system to match the pay date in your payroll system. Doing this ensures that participants’ contributions are counted properly towards either 2025 or 2026 for purposes of limits and nondiscrimination testing.

Here are two examples:

• If your paychecks are dated December 31, 2025: Ensure the pay date in NRECA’s system is December 31, 2025, regardless of your pay period end date.
• If your paychecks have a January 2, 2026, pay date (regardless of the pay period end date): Ensure that NRECA’s system shows a pay date of January 2, 2026, before submitting the contributions. Contributions from paychecks dated on or after January 1, 2026, count towards 2026 limits and testing.

If you have questions about this topic, contact the benefits compliance team at 866.673.2299, option 7 or email us at pension.compliance@nreca.coop.