The current ARP mitigating contribution rate is 4.47% of each ARP participant's compensation.
The monthly ARP mitigating contribution report, and its associated payment, are due the 15th of the month for the prior month’s payroll.
The monthly ARP mitigating contribution report must be submitted to STRS Ohio electronically by one of the following methods:
No, ARP mitigating contribution reports can contain only one record per person, per month. However, see question 6 below for information about how to correct previously reported contributions via ESS.
No, you may only report positive contributions on the monthly ARP mitigating contribution report. However, see question 6 below for information about how to correct previously reported contributions via ESS.
Reporting errors can be corrected by creating an ARP Report adjustment on ESS. If the correction results in an additional contribution payment due, pay the necessary amount to STRS Ohio and submit a cash remittance form (except when paying online through ESS direct debit). If the correction results in a net return of contributions to your school, then email your STRS Ohio payroll reporting representative to let us know whether the excess contributions will be used to pay future obligations or should be refunded to the school.
STRS Ohio's ARP Reporting Instructions detail the election and ARP reporting process.