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Employers Manual
Compensation
Teacher Professional Organization (TPO)
Service
STRS Ohio members who are paid for service to a teacher professional
organization (TPO) may qualify to make contributions on part or all
of their earnings for this service. A TPO is an organization of teaching
professionals that qualifies as an employee organization under the terms
of Section 4117.01, Revised Code.
State Teachers Retirement Board Rule 3307-6-01 permits contributions for TPO service. STRS Ohio members who meet all of the following criteria may be eligible to complete contributions:
- Worked full time or part time for a TPO,
- Received compensation for service to a TPO, and
- Are not eligible for any other retirement benefits, based on the money received for performing such service, except Social Security.
Contributions on payments for local, state or national TPO service can be remitted to STRS Ohio if a member meets the above criteria and the total annual compensation on which contributions are based does not exceed an amount calculated by multiplying the member’s per diem contract rate for actual teaching service by 250 days. A member may also contribute on supplemental duties not related to the TPO.
Compensation for TPO service must be part of the collectively bargained agreement between the employer and TPO to qualify for contributions. The collectively bargained agreement must specify that compensation will be paid for TPO service, the rate of pay for the service and the time period for which service will be paid, such as per hour, day or week. Contributions to STRS Ohio are required if provided for by the collectively bargained agreement.
Employers are required to certify the amount of contributions submitted for TPO service. See the Annual Reporting section for more information on the certification process.
