Frequently Asked Questions

Reporting and Paying Contributions

Can payroll reporting handle negative amounts, such as voided checks?

Yes. Payroll reports can accommodate negative amounts.

Is a payment remittance required each time a payment is submitted?

Yes, except when using direct debit. A remittance provides specific information that allows the payment to be matched with the corresponding payroll report. Without these details, payments cannot be processed properly.

Can I view information about contributions previously submitted to STRS Ohio?

Yes. You can view or print historical payroll contribution information in the Payroll Summary section of ESS. Refer to the ESS Instructions for details. You can also access this information in the Employer Reports section of ESS. See Navigating Employer Reports for more information.

Can a refund be issued for a negative payroll report?

If you submit a negative payroll report, the contribution payment due with the next payroll may be adjusted by subtracting the negative amount, or STRS Ohio can issue a payment to the employer. Email your STRS Ohio payroll account representative to request a refund.

Making Corrections

I need to correct a payroll report that will not affect a prior fiscal year annual report. How do I make the correction?

These types of adjustments could include additional pay due a member, an overpayment to a member that is netted against a subsequent check or voided payroll checks.

No special processing is required in these situations as long as the net impact of the adjustment does not affect prior fiscal year annual report totals and is included in the current fiscal year annual report. The additional pay, netted pay or voided payroll check can be included in your next payroll report to STRS Ohio. See the Backpostings and Account Adjustments fact sheet for details.

We sent contributions to the wrong retirement system. Contributions were mistakenly sent to STRS Ohio instead of SERS. How do we correct this error?

If contributions were sent to STRS Ohio in error during the current fiscal year, report the negative contribution amount in your next payroll report and short your next payment by the same amount. You will also need to send an email to your payroll account representative so we can cancel the member account.

Will STRS Ohio send an invoice for interest due after a backposting?

Yes. If you owe interest on adjusted contributions, STRS Ohio will include the amount in your monthly statement of backpostings. You can also calculate interest using the interest on backposting calculator.

ARP Reporting (Colleges and Universities)

What is the current ARP mitigating contribution rate?

The current ARP mitigating contribution rate is 2.91% of each ARP participant’s compensation.

When are the monthly ARP mitigating contributions due?

The monthly ARP mitigating contribution report, and its associated payment, are due the 15th of the month for the prior month’s payroll.

How do I submit my monthly ARP mitigating contribution report?

You can submit the monthly ARP mitigating contribution report via ESS or secure file upload using the ARP report record layout.

Can I submit more than one ARP mitigating contribution for the same person in a month?

No, ARP mitigating contribution reports can contain only one record per person, per month. See below for information on correcting previously reported contributions in ESS.

Can I submit negative ARP mitigating contributions on my monthly ARP mitigating contribution report?

No, you may only report positive contributions on the monthly ARP mitigating contribution report. See below for information on correcting previously reported contributions in ESS.

How do I correct a monthly ARP mitigating contribution report that contained incorrect information?

Errors can be corrected by creating an ARP report adjustment in ESS. If the correction results in an additional contribution payment due, pay the necessary amount to STRS Ohio and submit a cash remittance. If the correction results in a net return of contributions to your school, 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.