Contributions & Reemployment Benefit

Member and employer contributions for reemployed retirees must be remitted to STRS Ohio at the same rate as active members. These amounts should be included in payroll reports and in the annual report. Reemployed retirees do not earn service credit. See Payroll Reporting and Annual Reporting for more information.

Reemployed retirees employed full time by a public college or university, in an academic and/or administrative position, may choose an alternative retirement plan (ARP). Employers are required to report members electing an ARP and contribute a percentage of each electing member’s compensation to STRS Ohio. These payments go toward meeting the employer’s proportionate share of STRS Ohio’s unfunded accrued liability. See ARP Reporting for more information.

After terminating employment, reemployed retirees can apply for their reemployment benefit by visiting the STRS Ohio member website to obtain an application, or logging in to the Online Personal Account area of the site to complete the application online.

If contributions are withdrawn before age 65, the lump-sum payment is based on the member’s contributions and interest. Retirees forfeit all matching funds when withdrawal occurs before the age of 65.

At age 65 or after, the member may elect to receive an annuity or lump-sum withdrawal annuity amount that will be paid as a benefit. A lump-sum benefit will be paid if the annuity amount is less than $25.

Payments for reemployment benefits include interest at rates approved by the Retirement Board and may include matching funds. Reemployed retirees receive 100% matching funds for contributions on earnings before July 1, 2005. Contributions on earnings from July 1, 2005, through June 30, 2013, receive a 50% match. For contributions on earnings on or after July 1, 2013, no matching funds will be received. Interest rates and matching percentages are subject to change without notice.

Reemployed retirees can find information about contributions, interest, tax implications and rolling over lump sums to a qualified plan in the Employment After Retirement brochure on the STRS Ohio member website.

Employer Certification

When reemployed retirees apply for their reemployment benefit, employers are asked to complete a withdrawal certification in ESS. If the reemployed retiree has taught during the last 18 months, all current-year employers must complete the certification as soon as proper amounts of employee contributions can be accurately determined. Employers will report the final date of service for which STRS Ohio-contributing compensation was earned, the last day on payroll and the amount of member contributions for each year listed.

STRS Ohio will notify the retirement reporting contact when an employer certification is ready in ESS. View instructions for certifying a reemployed retiree benefit payment.