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Employer Contributions

Direct Payment of Employer Contributions
Employer contributions from county boards of education, county boards of MRDD, technical schools, colleges, universities and other public agencies are not deducted from state foundation payments. Instead, these employers pay their contributions directly to STRS Ohio.

Generally, the amount of the employer contribution is calculated by applying the current contribution rate to employee earnings. Employer contributions paid directly to STRS Ohio must be remitted with each payroll report.

Any employer whose contributions are normally deducted from state foundation payments may choose to pay part of its contributions directly to STRS Ohio. The amounts paid directly will be credited to the employer’s foundation payment deductions for the following year.

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Retirement Deductions From State Foundation Payments