Corrections

1. What if my payroll report is incorrect? Can I send a new payroll report?
2. I need to send a payroll report correction for the current fiscal year. There will not be an effect on a prior fiscal year Annual Report. How do I make the correction?
3. I need to send a payroll report correction that affects a prior fiscal year Annual Report. How do I make the correction?
4. I need to correct a prior fiscal year Annual Report, but there is no payroll report correction to be made. How do I make the correction?
5. We sent contributions to the wrong system. How do we correct this error?
6. A member brought in their statement indicating the service credit was incorrect for a prior fiscal year, how do I correct this?

1. What if my payroll report is incorrect? Can I send a new payroll report?
   As long as contributions have not been posted to the Defined Contribution Plan or the Combined Plan participant accounts, a new payroll report can be submitted. Contact STRS Ohio immediately if you need to submit a new payroll report so that processing of the prior report does not continue.
   
   If contributions have already been posted to member accounts, a replacement or corrections report can be sent and member accounts can be adjusted accordingly. A replacement report is defined as a “new” report with corrected total contributions for each member. A corrections report is a report of only adjustments — positive or negative — to affected members’ reported contributions.
2. I need to send a payroll report correction for the current fiscal year. There will not be an effect on a prior fiscal year Annual Report. How do I make the correction?
   These types of adjustments could include additional pay due a member, an overpayment to a member that is netted against a subsequent check or voided payroll checks.
   
   No special processing is required in these situations as long as the net impact of the adjustment does not affect prior fiscal year Annual Report totals and is included in the current fiscal year Annual Report. The additional pay, netted pay or voided payroll check can be included in your next payroll report to STRS Ohio.
3. I need to send a payroll report correction that affects a prior fiscal year Annual Report. How do I make the correction?
   These types of adjustments could include additional pay due a member, an overpayment to a member that is netted against a subsequent check, voided payroll checks or member contribution payments for work performed in a prior fiscal year.
   
   In all of these cases, the additional pay or the voided check and negative adjustment should be included in payroll reporting during the period the payment or adjustment is made. In addition, STRS Ohio needs notification of the amount of adjustment to be made to a prior fiscal year Annual Report via one of the following methods:
   
   • Electronic transmission of a prior fiscal year adjustment record.
   • Web-based prior fiscal year adjustment.
   • Letter notifying STRS Ohio of the pay date, contribution amount, and prior fiscal year to be adjusted and, if applicable, service credit to be adjusted.
     
   In cases where a prior fiscal year adjustment results in interest due, STRS Ohio will generate an invoice that is payable by the employer within 30 days of the invoice date. If the invoice becomes past due, additional interest charges may be assessed. Contact the STRS Ohio Employer Reporting Education team with invoice questions.
   
   Calculate prior fiscal year adjustment (backposting) interest
4. I need to correct a prior fiscal year Annual Report, but there is no payroll report correction to be made. How do I make the correction?
   These types of adjustments could include a change to the Annual Report member contributions, accrued contributions or service credit due to an error on a prior fiscal year Annual Report. No additional pay is due the member and the member was not overpaid.
   
   In these cases, corrections can be reported via a letter to STRS Ohio. If you have corrections for a large number of members, contact STRS Ohio to determine if you need to submit a revised Annual Report.
5. We sent contributions to the wrong system. How do we correct this error?
   If contributions were sent to STRS Ohio in error, please send us a letter requesting a return of the contributions to your district. If contributions were sent to other systems in error, then you must forward a letter to the system requesting a return of contributions. Once you receive the contribution payments, the corresponding member contributions at the correct contribution rate (10% for STRS Ohio member contributions) should be forwarded to STRS Ohio with a letter listing the members name, social security number, total contribution amount reported, service credit and fiscal years impacted. Once the additional contributions have been posted you will receive a statement as verification. Interest may also be due.
6. A member brought in their statement indicating the service credit was incorrect for a prior fiscal year. How do I correct this?
   Please provide supporting documentation for how service credit was calculated. This information can be sent directly to STRS Ohio at 275 E. Broad Street, Columbus, OH 43215.

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