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Employers Manual
Deposit & Service Report
Deposit & Service Report for Members With
Continuing Employment
Members contributing to Ohio public retirement systems for more than one job
have the option at retirement to continue working uninterrupted in one or more
of the lower paying or secondary positions. Earnings from all employment up
to the retirement date are used to calculate the retirement benefit.
The employer must complete the 
Deposit and Service Report for Members
With Continuing Employment for all employees who continue working after
retirement. The form is similar to the Deposit and Service Report. This report can be completed online if you have registered to use STRS Ohio’s Employer Account Information area.
This form is mailed or sent electronically to the employer approximately 60 days before the member’s scheduled retirement date. The Deposit and Service Report for Members With Continuing Employment should be completed and returned to STRS Ohio as soon as accurate information is available.
Instructions for completing the Deposit and Service Report for Members With Continuing Employment are printed on the back of the form. Additional information follows.
Earnings Prior to Retirement Date
Line 1: is the compensation earned by the member during the fiscal year under the most recent contract through the effective date of retirement. This may be total earnings for the fiscal year. However, this amount may be only a portion of the total earnings for members on contracts extending beyond the regular school year or for members with supplemental contracts or summer employment.
Line 2: is the current year’s earnings that were paid to complete the previous school year’s contract.” For many administrators, the contracted service period does not correspond to the STRS Ohio fiscal year: part of the individual’s earnings under contract may be recorded in one STRS Ohio fiscal year, while the balance of the contract is reported as earnings in a different fiscal year.
Line 3: is any amount reported in the current year but actually earned in the prior fiscal year. Earnings are occasionally reported to STRS Ohio in fiscal years other than those in which they were earned. In these situations, an adjustment must be made in the retirement benefit calculation.
Line 4: is used to record any supplemental earnings paid in addition to the regular contract, including summer earnings under a separate contract. List and describe each supplemental earning and indicate amount earned.
Line 5: is used for pickup amounts only if pickup is included in compensation for retirement purposes.
Line 6: is the total member earnings for the fiscal year prior to the retirement date (sum of lines 1 through 5).
Contributions Prior to Retirement Date
Line 7: is used to record any taxed contributions that were not “picked up” during the fiscal year. This amount should be the same as the amount reported on the Annual Report of Member Contributions.
Line 8: must reflect any member contributions “picked up” by the employer, whether through salary reduction or as a fringe benefit. This amount should be the same as the amount reported on the Annual Report of Member Contributions.
Line 9: is 10% of total earnings in line 6. These contributions should agree with those reported on the current fiscal year’s Annual Report.
Note: After the effective retirement date, a member should be classified as a reemployed retiree, and any earnings after that date should be labeled as reemployed earnings on the Annual Report of Member Contributions.
Service Credit and Contract Information
Line 10: is used to report the amount of service credit earned by the member during the fiscal year and prior to the retirement date. Refer to the Employer Manual for instructions on calculating earned service credit.
Line 11: should indicate the position held by the member during the fiscal year.
Line 12: should be the most recent contract salary. The contract salary is the amount the individual would have earned if employed for the entire contract year, excluding supplemental earnings. If the member was granted a pay increase during the fiscal year, the reported contract amount should be the combined total of the two rates of pay for that year.
Line 13: should indicate the month and day service was contracted to begin and end. Also indicate the number of service days in the full contract. The information shown should be for the entire term of the contract, whether or not the individual actually completed the contract.
Line 14: should show the percentage increase generally granted to teaching members in the current contract year over the preceding year. In accordance with Section 3301.501, Revised Code, the maximum allowable percentage increase in compensation for the two highest years (and any subsequent partial years) is limited to the greater of:
- the member’s highest percentage increase in the preceding three years, or
- the percentage increase generally applicable to all STRS Ohio members employed by the same employer.
The percentage shown on this line will be compared to the individual’s increase in the three preceding years to determine maximum allowable compensation used in calculating the final average salary (FAS).
Certification
The Deposit and Service Report for Members With Continuing Employment is to be certified by the treasurer or another responsible fiscal officer. Please include a phone number to help STRS Ohio complete any necessary follow-up.
Employers are reminded that the Revised Code strictly prohibits retirement contributions on any payments for unused sick leave or vacation or any other payments for services not actually rendered.
