STRS Ohio Update for Reporting Employers
STRS Ohio Employer News
Need Help Using the Upgraded ESS System?
STRS Ohio recently upgraded Employer Self Service (ESS). If you have used ESS lately, you will notice the same applications are available with new features and enhancements. To help you become familiar with the upgraded system, STRS Ohio is offering a variety of education and training opportunities. If you need additional assistance, please call the Employer Reporting Department toll-free at 888‑535‑4050 or email us.
- Updates to ESS on-demand webinar
- ESS tutorials — View these brief videos showing you how to complete reports in ESS.
- ESS Instructions — Use these step-by-step instructions with sample screens to learn how to complete all processes in ESS.
Hands-on ESS training sessions will also be held at STRS Ohio on June 13, 19 and 21 for individuals who registered. Training will be offered again in November if you are unable to attend a June session.
Employer Advisory Council Seeks New Members
The Employer Advisory Council has been instrumental in improving employer services and processes. We currently have two open seats and are looking for individuals who are interested in becoming members of this group.
Commitment to this position involves attending a half-day meeting twice per year (May and December) and offering constructive feedback and suggestions on STRS Ohio’s employer reporting processes, training and services. Currently, there are no term durations for council members. We are happy to have you as long as you are willing to be involved. If you would like to become a member of the Employer Advisory Council, please email us.
About the Council
STRS Ohio created the Employer Advisory Council in 2015 as a way to obtain consistent feedback from employers on improving processes and procedures. We also wanted to build stronger relationships with all employers and the information technology centers (ITCs) that provide assistance to schools using state software.
The council consists of treasurers, payroll representatives and an ITC representative. These individuals represent STRS Ohio’s diverse employer group. The objectives of the Employer Advisory Council include:
- Providing employers with a forum to share detailed feedback on processes and procedures, publications, forms, communications and training opportunities.
- Strengthening STRS Ohio’s relationships and improving collaboration with employers and ITCs.
- Offering employers the opportunity to become more involved with one another.
- Providing a platform for ITCs to explain how any change or implementation may affect state software.
- Increasing awareness and understanding of other parties’ views and processes.
- Building confidence in STRS Ohio and our willingness to listen to ideas and concerns.
- Continuing the STRS Ohio tradition of being a leader in employer services.
Special Thanks
We express our sincerest thanks to our current council members for their ongoing commitment and service:
- Deb Dinnen, Miami Valley Educational Computer Association (MVECA)
- Alice Gundler, Three Rivers Local Schools
- Jeff McCuen, Worthington City Schools
- Kay Melaragno, Gahanna-Jefferson City Schools
- Tammie Waynick, Wood County Board of DD
- Cindy Webken, Kalida Local Schools
- Twila Wiley, Columbus State Community College
- CJ Wilson, Morgan Local Schools
- Karla Wireman, Allen County ESC
- Robin Zeisler, Ohio University
GASB 75 Allocation Schedules Now Available
The Governmental Accounting Standards Board (GASB) approved new standards that change the way governmental pension plans and their employers account for other post-employment benefits (OPEB), primarily health care, in a manner similar to the pension reporting standards of GASB 68.
The objective of GASB 75 is to increase the transparency and consistency of reporting financial information about post-employment benefits other than pensions. These standards must be applied to employer financial reports in fiscal years beginning after June 15, 2017. For most STRS Ohio employers, the standard applies to years ending June 30, 2018, and later.
Be prepared. The GASB Resources section of our website has been updated to include information about GASB 75. In late March, allocation schedules with specific data needed to prepare your financial reports were posted in ESS. You can access these schedules by logging in to ESS and clicking on "GASB Reports" in the Additional Tools menu.
If you have questions about allocation schedules or implementing GASB 75, please email us or call the Employer Reporting Department toll-free at 888‑535‑4050. You may also need to contact your independent auditor or accountant to discuss the effect these changes will have on your internal accounting processes and annual audit.
Administrative Code Rules Updated
The following Administrative Code Rules have been amended during the past 12 months. You can view all Administrative Code Rules in the Publications section of the employer website.
Generally Applicable Rules
- 3307-1-01 Rules
- 3307-1-02 Notice of meetings
- 3307-1-03 Release of names, addresses and account information
- 3307-1-04 Financial report
- 3307-1-05 Policy on investment department performance based incentive programs
- 3307-1-06 Ohio-qualified agents and investment managers
- 3307-2-01 Nomination and election of members of the retirement board
- 3307-2-02 Election of successor member when vacancy occurs on the retirement board
- 3307-2-04 Payment of allowances and benefits
- 3307-3-01 Employer duties
- 3307-3-02 Employer reporting
- 3307-3-04 Back posting
- 3307-3-05 Employer penalties and interest
- 3307-4-01 Membership and contribution
- 3307-5-01 Alternative retirement plans
- 3307-7-01 Guardianship
- 3307-8-01 Payments of benefits
- 3307-9-01 Division of property orders
- 3307-10-01 Faculty practice plan
Defined Benefit Rules
- 3307:1-7-02 Disability — medical review board
- 3307:1-7-03 Disability — medical evidence and appointments
- 3307:1-7-04 Disability benefits — treatment
- 3307:1-7-07 Disability benefits — earnings and employment statements
- 3307:1-8-01 Survivor benefits
- 3307:1-9-01 Additional lump-sum death payment
- 3307:1-10-01 Cost-of-living
- 3307:1-11-01 Health care services — establishment of program and definitions
Annual Financial Report Is Here
View the Comprehensive Annual Financial Report for a detailed look at STRS Ohio’s investment activities, plus financial, actuarial and statistical information for fiscal year 2017 (July 1, 2016–June 30, 2017). You can also call STRS Ohio’s Member Services Center toll-free at 888‑227‑7877 to request a copy.Reporting Requirements
Annual Reports Due Aug. 3
Annual reporting season is under way. This year your annual report is due to STRS Ohio by Friday, Aug. 3. Every employer must submit this electronic report that lists all member contributions on compensation earned by STRS Ohio active members and reemployed retirees during the fiscal year (July 1, 2017–June 30, 2018), as well as service credit earned by active members. No extensions will be granted to the deadline, so please plan to have staff available to complete the report or coordinate its submission to STRS Ohio.
You can find instructions and other information to assist you in the Annual Reporting Resource Center. Live webinars on annual reporting troubleshooting will be offered in July. An on-demand version of the presentation will also be available.
Like last year, annual reports can be submitted electronically via ESS or secure file upload. If you submit your report using ESS, you can access your report beginning July 1. Be sure to check out the new on-demand webinar on annual reporting in ESS.
Keep in mind, you may be asked to verify service credit and/or accrued contributions for members after your annual report has been processed. If verification is required, you will be notified when service credit verification and accrued verification reports are available for completion in ESS. Please watch the online tutorials showing you how to complete these reports.
Thank you for your efforts to complete the required annual reporting processes on time. This information is necessary to update member accounts and prepare actuarial information. If you have questions about annual reporting, please contact your employer advisor.
We’ve Noticed Your Hard Work!
Thank you for your time and effort to help ensure our members’ accounts and benefits are accurate. As annual reporting for the current fiscal year begins, we’d like to look back at last year’s annual reporting process and recognize 17 employers for annual reporting excellence.
To meet the standards for annual reporting excellence, an employer must submit the annual report on or before the deadline, as well as complete all service credit verification and accrued verification reports in a timely manner. We are pleased to recognize the following employers for this accomplishment during the 2016–2017 fiscal year. Thank you for your diligence and dedication.
- Ashtabula Area City Schools
- Canton City Schools
- Fredericktown Local Schools
- Harrison Hills City Schools
- Hicksville Exempted Village Schools
- James A. Garfield Local Schools
- Logan-Hocking Local Schools
- Miami Valley Career Technology Center
- Midwest Regional Educational Service Center
- Monroe Local Schools
- Northern Local Schools
- Northmor Local Schools
- Ottaway-Glandorf Local Schools
- South Point Local Schools
- Southwest Licking Local Schools
- Versailles Exempted Village Schools
- Wapakoneta City Schools
Direct Debit — The Preferred Payment Method
Three years ago, STRS Ohio started accepting direct debit payments in ESS to satisfy the growing demand for faster, more efficient payment processing. Today, more than 350 employers send payments to STRS Ohio using direct debit.
After banking information is set up and approved, payments can easily be deducted from the employer’s designated account. This method eliminates the extra step of completing a cash remittance since detailed information is requested during the payment process. It also allows employers to easily match payments to payroll reports and track payments in ESS.
Get started today! Direct debit is STRS Ohio’s preferred payment method. To learn how to start using it, please view the direct debit tutorials or ESS Instructions showing how to set up your account and make payments. If you have any questions about direct debit, please email us or call the Employer Reporting Department toll-free at 888‑535‑4050.
It’s Time to Review Your Pickup Plans
Do your employer pickup plans reflect the current member contribution rate of 14%? If not, please update them and submit a Notification of Employer Pickup of Employee Contribution form along with a certified copy of the applicable school board resolution or action. This resolution must include the rate of pickup, plan type, member groups covered by the plan and effective date. View a sample board resolution.
Employers need to notify STRS Ohio anytime a pickup plan is adopted or modified. If you previously updated a plan but did not notify STRS Ohio, please submit the required form and board resolution. If STRS Ohio does not have updated documentation on file, we may contact you to request the information. Please review the Employer Pickup fact sheet for more information.
New Form Required for Lump-Sum Purchase of Current Absence or Leave
A new form is available for employers to report contributions and service credit for members who want to purchase a current fiscal year unpaid absence or leave in a lump-sum payment.
To qualify as an interest-free purchase, employers need to submit a Lump-Sum Purchase of Current Fiscal Year Absence or Leave form, along with the member’s check payable to STRS Ohio, before June 30 of the current fiscal year. For more information, please refer to the Absences and Leaves fact sheet or contact STRS Ohio.
Send Your Pay Dates and Salary Schedules
Thank you to all of the employers who submitted their 2018–2019 fiscal year pay dates by the deadline. We appreciate your timeliness. If you haven’t sent us your pay dates, please complete the Pay Date Calendar and submit it using secure file upload. Knowing your school’s pay dates helps us track the submission of payroll reports and allows us to alert you when we haven’t received an expected report.
Also, if you haven’t already done so, please submit your salary schedules for 2017–2018 and 2018–2019 (if available). This information is necessary for STRS Ohio to accurately determine benefits, specifically if a member’s final average salary is limited by Ohio law.
Compensation Limits Set for 2018–2019
Each year the Internal Revenue Service places limits on the amount of compensation on which contributions can be remitted for STRS Ohio members. Any payment to a member that exceeds the compensation limit is excluded from compensation for retirement purposes. The 2018–2019 compensation limits for Defined Benefit and Combined Plan members are:
- $275,000 for new members on or after July 1, 1996, and
- $405,000 for members before July 1, 1996.
The IRS has not yet released 2018–2019 limits for Defined Contribution Plan members. (The current amount is $233,744.) View a complete list of annual compensation limits.
Compensation limits are presented for your information only. STRS Ohio does not require you to track the retirement plans your employees participate in. We will monitor contributions and compensation for each STRS Ohio member and notify you if contributions reported are within $2,500 of the limit or exceed the maximum contributions allowed by the IRS. If limits are exceeded, we will refund excess contributions and ask you to stop submitting contributions for affected members through the end of the fiscal year.
Employer Education
Upcoming Education Opportunities
Upcoming education opportunities are listed below. You will receive an email from STRS Ohio Employer Education when registration for each event is available. Also, be sure to check out our updated collection of ESS tutorials and on-demand webinars.
Workshops
Reporting Basics (Part 1)
This workshop focuses on fall reporting processes including membership, compensation, employer pickup and payroll reporting. It is recommended for new personnel or those needing a refresher. Registration begins July 9.
- Sept. 12 — Southwest
- Sept. 13 — Northwest
- Sept. 19 — Northeast
- Sept. 20 — East
- Sept. 26 — Columbus
Training
ESS Training
This training offers personalized assistance to help you navigate our Employer Self Service (ESS) online reporting system. Participants review in-depth instructions for most functions and complete hands-on practice exercises online during class. These half-day sessions are held at STRS Ohio. Registration has ended for the June sessions. Sessions will be offered again in November 2018.
- June 13
- June 19
- June 21
Live Webinars
Annual Reporting Overview and Troubleshooting
Registration begins June 25.
- July 10
- July 12
Overview of Employer Responsibilities
Registration begins Aug. 6.
- Aug. 15
What’s Ahead
June 2018
June 13, 19 & 21
ESS Training — Columbus
June 25
Registration begins for Annual Reporting Overview and Troubleshooting webinar.
July 2018
July 1
- 2018–2019 fiscal year begins.
- Annual reports are available in ESS.
July 10 & 12
Annual Reporting Overview and Troubleshooting webinar
July 9
Registration begins for Reporting Basics (Part 1).
July 27
Registration ends for Reporting Basics (Part 1).
August 2018
Aug. 3
Annual reports are due.
Aug. 6
Registration begins for Overview of Employer Responsibilities webinar.
Aug. 15
Overview of Employer Responsibilities webinar
Aug. 22
Service credit verification reports are due.
September 2018
Sept. 12
Reporting Basics (Part 1) — Southwest
Sept. 13
Reporting Basics (Part 1) — Northwest
Sept. 19
Reporting Basics (Part 1) — Northeast
Sept. 20
Reporting Basics (Part 1) — East
Sept. 26
Reporting Basics (Part 1) — Columbus