For STRS Ohio, compensation is defined as salary, wages and other earnings paid to a member, including amounts for a supplemental contract. If compensation is generally earned by reason of employment, then contributions must be remitted. Longevity pay, performance-related bonuses and retention bonuses are included in compensation. For more information on compensation, see the Compensation Fact Sheet and Compensation FAQs.
Payments made in error to STRS Ohio on earnings not considered compensation require account corrections. Current year adjustments can be made through payroll reporting and would not require additional reports or notification to STRS Ohio. Prior year adjustments would require completion of a backposting report in addition to payroll adjustments. See the account corrections flow chart in the Backpostings and Account Adjustments Fact Sheet to determine what steps to take for account correction. A tutorial about backposting adjustments is available in the Tutorials & Webinars section of the employer website.