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Sending STRS Ohio ARP Contributions
For employees who elect STRS Ohio as their retirement plan, no special reporting is required. As members of STRS Ohio, their 10% contributions and the 14% employer contributions are remitted to STRS Ohio monthly and are included in the STRS Ohio Annual Report due the second Friday in August of each year.
For employees who elect an ARP, the employer is required to remit and report monthly 3.5% employer contributions to STRS Ohio on compensation paid. This reporting and contribution requirement begins with earnings on the employee’s hire date.
When to Remit Employer
ARP Contributions
The 3.5% employer contribution is due to STRS Ohio for as long as the
employee is continuously employed and working in an STRS Ohio-covered
position. This includes ARP participants who terminate employment in
an ARP-eligible position and move to a part-time position or terminate
employment but return within one year.
Keep in mind that the 3.5% employer contribution remitted to STRS Ohio may be affected if an employee changes employment status. For example, if an employee moves from an STRS Ohio-covered position to an Ohio Public Employee Retirement System (OPERS) or School Employees Retirement System (SERS) position while continuously employed and contributing to an ARP, the employer remits the ARP contribution to STRS Ohio until the effective date of the change in the employee’s position. After that time, the ARP contribution should be remitted to the applicable system, OPERS or SERS.
Conversely, the 3.5% contribution should be remitted to STRS Ohio when continuously employed employees contributing to an ARP move from an OPES- or SERS-covered position to an STRS Ohio covered position.
ARP Reporting Process
The 3.5% employer contribution for ARP employees is due at STRS Ohio
for the month in which the compensation is paid. Compensation for ARP
contributions is the same definition used for reporting 10% member and
14% employer contributions. It includes all earnings, salary and wages
paid to an individual during his or her employment. However, STRS Ohio
compensation does exclude certain types of payments, such as unused
vacation, unused sick leave or payments in lieu of insurance.
Your ARP report and contributions are due by the 15th of the following month. For example, ARP employer contributions for your October payroll will be due by Nov. 15. Reporting for the month will include these five steps:
- Remit payment of your 3.5% employer contributions by the 15th of
each month (for the prior month’s payroll). You should submit
an
Employer Cash Receipt Remittance
Form to document the remittance. - Submit a detailed report of all ARP participants by the 15th of each month. This report must be submitted electronically via file transfer or on magnetic tape. For each ARP participant, the report must include: employer number, fiscal year, month, Social Security number, member type, person last name, person first name, person middle name, person suffix, employer contribution amount and participant earnings for the month. For more information see the filed definitions, record layout and electronic transmission instructions.
- STRS Ohio will verify that the total employer contribution amounts reported for all participants equal the cash you remitted. We will contact you regarding any differences between what you reported and what you paid.
- STRS Ohio will also contact you about any error or exception conditions that might indicate a problem with your report.
- Employers will receive a report each month of employees with contributions reported for whom STRS Ohio does not have an election form on file. Employers will also receive a report each month of participants with an election form on file but no contributions reported to STRS Ohio.
Sending ARP Payments
to STRS Ohio
Employer payments for ARP contributions are due monthly and must be
remitted to STRS Ohio by the 15th of each month (for the prior month’s
payroll). You should submit an Employer
Cash Receipt Remittance Form to document your remittance.
You do not need to remit payment for 3.5% ARP contributions with each payroll — payroll reporting is for employees electing STRS Ohio as their retirement plan.
If ARP and payroll report payments are due at the same time and you remit these contributions together, you need only submit one Employer Cash Receipt Remittance Form by including ARP contributions in Section 4 of the form. For additional information, see the STRS Ohio Employers Manual or contact your STRS Ohio employer advisor.
ARP Reporting Field
Definitions & Record Layout
For each ARP participant reported, the following information must
be included. The record layout for these fields
follows.
Employer Number
This field contains the unique four-digit identifier assigned to each
employer by STRS Ohio. All four digits are filled. Valid values are
“9300 – 9899” for colleges and universities.
Fiscal Year
This field contains the four-digit year representing the STRS Ohio
fiscal reporting year in the form CCYY. The fiscal year is the first
fiscal year covered by the reporting period. All four digits are filled.
For example, the valid value for the reporting year July 1, 2003–June
30, 2004, is “2003.”
Fiscal Month Number
This field contains the two-digit month representing the STRS Ohio
fiscal reporting month in the form MM. The months in the fiscal year
are numbered in ascending order beginning with July and ending with
June. Both digits are filled. For example, the valid value for July
is “01” and the valid value for June is “12.”
Social Security Number
This field contains the nine-digit Social Security number (SSN) that
uniquely identifies the employee. All nine digits are filled with
no separators. For example, the valid value for SSN 001-23-4567 is
“001234567.”
Membership Type Code
This field contains the single alpha character identifying the employee
as an ARP member. The valid value is “A.”
Last Name
This field contains the employee’s last name up to 25 alpha
characters. The field contains trailing spaces. For example, the valid
value for the last name Smith is “SMITHbbbbbbbbbbbbbbbbbbbb.”
First Name
This field contains the employee’s first name up to 15 alpha
characters. The field contains trailing spaces. For example, the valid
value for the first name Elizabeth is “ELIZABETHbbbbbb.”
Middle Name
This field contains the employee’s middle name up to 15 alpha
characters. The field contains trailing spaces with no punctuation.
For example, the valid value for the middle initial K. is “Kbbbbbbbbbbbbbb.”
Suffix
This field contains the employee’s name suffix up to three alpha
characters with no punctuation. The field contains trailing spaces
with no punctuation. For example, the valid value for the suffix Jr.
is “JRb.”
Employer Contribution Amount
This eight-character numeric field contains the employer’s 3.5%
monthly contribution based on the employee’s earnings (see next
definition). The field contains leading zeros and no commas or decimals.
For example, the valid value for monthly contributions of $64.25 is
“00006425.”
Earnings
This nine-character numeric field contains the employee’s earnings
paid during the fiscal month for which STRS Ohio contributions would
have been made had the employee elected to remain an STRS Ohio member.
The field contains leading zeros and no commas or decimals. For example,
the valid value for monthly earnings of $1,835.83 is “000183583.”
Record Layout for Completing the ARP
Monthly Report
It will be necessary for all electronic transfers, tapes and cartridges
to use the following layout for ARP reporting.
| Field # | Columns | Picture | Description |
| (1) | 1-4 | X(4) | Four (4)-digit Employer Number |
| (2) | 5-8 | 9(4) | Year — Enter first year of fiscal year — Report 2003-04 as 2003 |
| (3) | 9–10 | 9(2) | Fiscal Month Number — Report July as 01, August as 02, etc. |
| (4) | 11-19 | 9(9) | Social Security Number |
| (5) | 20 | X(1) | Member Type — “A” for ARP participants |
| (6) | 21-45 | X(25) | Person Last Name |
| (7) | 46-60 | X(15) | Person First Name |
| (8) | 61-75 | X(15) | Person Middle Name |
| (9) | 76-78 | X(3) | Person Suffix |
| (10) | 79-86 | S9(6)V99 | Employer Contribution Amount |
| (11) | 87-95 | S9(7)V99 | Earnings |
For more information see pages 7–10 of the Reporting
STRS Ohio Employer Contribution for ARP Participants guidebook.
Sample Monthly Employer
Turnaround Reports
STRS Ohio will send a monthly confirmation report of the new hire
elections processed during the prior month. This will include employees
who did not make an election and by law default to STRS Ohio membership.
Follow-up Reports
Please follow-up promptly on each participant listed on the report
and contact the ARP Reporting Coordinator
at STRS Ohio with any questions.
After submission and processing of each ARP Monthly Report, STRS Ohio will send a list of employees reported on the employer’s ARP Monthly Report for whom STRS Ohio has not received an election form.
Each employer will also receive a report that lists active ARP participants not included on the ARP Monthly Report.
