The Northern Marianas Government owes the Retirement Fund over 166 million US dollars.
The Marianas Variety newspaper reports the government has not paid a single dollar in employer contributions for the last 20 months.
The retirement fund Chairman, Juan Guerrero, says the figure does not include the outstanding obligations from autonomous agencies such as the Commonwealth Ports Authority, the Public School System, Northern Marianas College, and the Department of Public Land.
The 15th Legislature passed a bill reducing the government's employer contribution rate to 18 percent.
The Retirement Fund says the rate should be at least 36.77 percent.