Payroll Reports


STRS Ohio members and reemployed retirees contribute a percentage of earned compensation to STRS Ohio. Employers must withhold the correct contribution amounts from salary payments, and report and remit contributions to STRS Ohio within five business days after each pay date.

Employers also contribute contributions to STRS Ohio based on the compensation of its employees who are STRS Ohio members. Generally, the amount of the employer contribution is calculated by applying the current contribution rate to employee earnings.

The current contribution rate is 14% for both member and employer contributions. The rate of member and employer contributions is approved by the Retirement Board and, under current Ohio law, may not exceed 14%. Refer to a listing of past contribution rates.

Payroll Reports

Employers are required to report member contributions to STRS Ohio by submitting payroll reports no later than five business days after each payroll date. Payroll reports can be submitted via ESS or secure file upload.

Member contributions are due with payroll reports. If employer contributions are not paid through the state foundation program, employers must remit employer contributions with member contributions and payroll reports. Penalties or interest may be assessed for late reports and payments. See Paying Contributions for details.

Total contributions reported on the payroll reports will be compared to the payments for member and employer contributions. Differences, if any, must be resolved before contributions can be credited to member defined contribution accounts.