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Employers Manual
Absences & Leaves
Payment of Employer Contributions (Defined
Benefit Plan Only)
Under Section 3307.77, the employer at the time of the absence or who
granted the leave is required to pay employer contributions on the compensation
used in determining the member’s cost.
City, local (except county offices) and exempted village school districts and community schools:
- If the member completes contributions for the leave period within
the two-year period following the leave or absence, the employer may
choose to pay the corresponding employer contribution directly to
STRS Ohio at the time the member contributions are submitted.
Otherwise, the employer contribution will be added as an adjustment to the next certification of State Foundation Program deductions.
- If the member purchases service credit for a leave or absence directly
through STRS Ohio after the two-year period following the leave or
absence, the employer will be notified of the required employer contribution.
That amount will be added as an adjustment to the next certification of State Foundation Program deductions unless the employer pays such amount directly to STRS Ohio prior to that time.
County boards of education, colleges and universities, technical or vocational schools, boards of MRDD and other institutions:
- If the member completes contributions for the leave period within
the two-year period following the end of the absence or leave, the
employer should remit the required employer contribution at the same
time the member contributions are submitted.
- If the member purchases service credit for an absence or leave directly through STRS Ohio after the two-year period following the absence or leave, the employer will be billed for the required employer contribution. Payment is due upon receipt of invoice.
