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Employers Manual
Employer Pickup
Notification to STRS Ohio
Each employer is responsible for notifying STRS Ohio when a pickup
plan has been adopted or changed by using the 
Notification for Employer “Pickup”
of Employee Contributions form or by calling the Employer Reporting Education team toll-free at 1-888-535-4050.
Upon adoption or revision of a pickup plan, the notification form should be completed and submitted to STRS Ohio along with a certified copy of the applicable school board or authorizing resolution.
For STRS Ohio purposes, pickup may be adopted for one or more recognized employee groups:
- superintendent, president or director
- administrators or administrative faculty
- teachers or teaching faculty
Once the pickup plan is adopted for a recognized employee group, the pickup becomes a condition of employment and each employee within that group may not be given the option of receiving the contributions directly.
Each employee who is a member of STRS Ohio (including substitute teachers and tutors) is considered a part of one of these groups. Any deviation from including all employees falling within the recognized group will require that the employer obtain a private letter ruling from the Internal Revenue Service, which specifies that the pickup may exclude certain classes or subgroups of employees within the recognized groups listed above.
STRS Ohio agrees to account for the amount of the pickup but otherwise assumes no further liability. The current taxation or deferred taxation of the pickup is determined solely by the IRS, and compliance with the guidelines set forth above does not guarantee that the tax on the pickup will be deferred.
STRS Ohio may refuse to accept pickups if so directed by the IRS, if guidelines based upon the changing state of the law are not followed, or if the qualified plan status of STRS Ohio is placed in jeopardy.
