Annual Reporting Requirements


Each year, all STRS Ohio employers are required to submit an annual report by the first Friday in August. This electronic report lists all member contributions on compensation earned by STRS Ohio active members and reemployed retirees during the fiscal year. It also includes service credit earned by active members.

The annual report is based on compensation earned between July 1 and June 30 of the fiscal year. The information you provide is used to update member accounts, reconcile employer contributions and prepare actuarial information.

In early June, detailed instructions for completing and submitting your annual report will be available on the employer website. No extensions will be granted to the deadline, so it is important to prepare for any issues that could prevent your report from being submitted on time.

Information to Report

Your annual report must include the following information for each STRS Ohio active member and reemployed retiree employed by your school.

  • Name
  • Social Security number
  • Member type — Indicate if the member is active or reemployed. Leave this field blank for active members; enter “R” for reemployed retirees.
  • Taxed member contributions — Indicate the amount of contributions included in the member’s income for federal and state income tax purposes, if any.
  • Tax-deferred member contributions — Include the amount of contributions that are tax-deferred or picked up by the employer.
  • Service credit — Include service credit for each active member. Although reemployed retirees do not earn service credit, you must still report service credit as zero (0.00) for reemployed retirees. See Service Credit for more information.
  • Accrued contributions — Include the amount of member contributions on compensation earned by June 30 but not paid until July and August. These contributions are sometimes referred to as summer stretch pay or advance.

Submission Methods

You can submit your annual report using ESS or secure file upload. Use only one method to submit your report. Reports will be available in ESS on July 1. If you or your ITC uses secure file upload, refer to the annual reporting record layout for the file format.