Chapter 3307-3 Employer Duties

3307-3-01 Employer duties.

Each employer shall timely contribute, deduct, make payments and report in compliance with the provisions of Chapter 3307. of the Revised Code and the administrative Code and shall provide the state teachers retirement system with the information it requires to carry out its duties.

R.C. 119.032 review dates: 03/18/2013 and 03/18/2018
Promulgated Under: 111.15
Statutory Authority: 3307.04
Rule Amplifies: 3307.211 , 3307.213 , 3307.26 , 3307.28 , 3307.29
Prior Effective Dates: 7/1/01 (Emer.), 9/17/01, 4/28/08

3307-3-02 Employer reporting.

(A) Each employer shall annually by the second Friday of August submit a report for the preceding school year certifying service credit, contributions on earned compensation and such other information as the retirement system may specify for each teacher employed during the twelve-month period ending on the preceding thirtieth of June.

(1) Such annual report shall be in the form and format specified by the retirement system; and

(2) Such annual report shall include each teacher employed in a position covered by the retirement system during that twelve-month period without regard to whether the teacher participates in the STRS defined benefit plan or the STRS defined contribution plan .

(B) Each employer shall no later than five business days after any pay date report contributions on compensation paid or earned based on payroll records for each teacher employed during the payroll period in a position covered by the retirement system and without regard to whether the teacher participates in the STRS defined benefit plan or the STRS defined contribution plan . Such payroll report:

(1) Shall be in the form and format specified by the retirement system; and

(2) Shall include contributions on compensation paid or earned during the payroll period and such other information as may be specified by the retirement system.

(C) Each employer shall notify the retirement system no later than the tenth day after an employee's first date on the payroll in a position covered by the retirement system of the employee's first date of employment. Notice shall be given in the manner and format specified by the retirement system and shall include the employee's name, address, social security number, birth date and gender and such other information as the retirement system may specify.

(D) Each employer shall notify the retirement system no later than the tenth day after an individual who is retired under an Ohio public retirement system or alternative retirement plan under Chapter 3305.of the Revised Code of the date that the individual first renders service as a reemployed retirant in a position covered by the retirement system. Notice shall be given in the manner and format specified by the retirement system and shall include the employee's name, address, social security number, birth date and gender and such other information as the retirement system may specify.

Effective: 06/02/2013
R.C. 119.032 review dates: 03/18/2013 and 05/23/2018
Promulgated Under: 111.15
Statutory Authority: 3307.04
Rule Amplifies: 3307.211 , 3307.212 , 3307.213 , 3307.26 , 3307.28 , 3307.29 , 3307.291
Prior Effective Dates: 7/1/01 (Emer.), 9/17/01, 9/17/02, 7/18/03, 7/24/08

3307-3-03 Contributions.

(A) Member contributions made pursuant to section 3307.26 of the Revised Code shall be due with the payroll report specified by paragraph (B) of rule 3307-3-02 of the Administrative Code, but shall in no case be paid by an employer later than the fifth business day after a pay date.

(B) Any employer contributions not made by deduction from foundation funds as specified by section 3307.31 of the Revised Code shall be due with the payroll report specified by rule 3307-3-02 of the Administrative Code, but shall in no case be paid by an employer later than the fifth business day after a pay date.

R.C. 119.032 review dates: 03/18/2013 and 03/18/2018
Promulgated Under: 111.15
Statutory Authority: 3307.04
Rule Amplifies: 3307.212 , 3307.213 , 3307.26 , 3307.28 , 3307.31
Prior Effective Dates: 7/1/01 (Emer.), 9/17/01, 7/24/08

3307-3-04 Back posting.

An employer may in writing request that the certification made by its prior annual reports be amended, provided:

(A) Its request explains the reasons for its omission or error.

(B) It is in the form and format specified by the retirement system.

(C) Member and employer contributions paid and reported after the close of the fiscal year in which compensation was earned will be accepted only upon payment of interest compounded annually at the actuarially assumed rate, beginning with the first month after the end of the fiscal year in which the compensation was earned and through the month payment is made to the retirement system. Interest for a full month shall be paid for any portion of a month.

(D) The retirement system will return unauthorized or improperly made member and employer contributions to the employer.

R.C. 119.032 review dates: 03/18/2013 and 03/18/2018
Promulgated Under: 111.15
Statutory Authority: 3307.04
Rule Amplifies: 3307.213 , 3307.26 , 3307.28 , 3307.292
Prior Effective Dates: 7/1/01 (Emer.), 9/17/01, 7/24/08

3307-3-05 Employer penalties and interest.

(A)

(1) Annual reports submitted later than the date specified by paragraph (A) of rule 3307-3-02 of the Administrative Code shall be subject to a penalty of one hundred dollars per day, up to a maximum of one thousand dollars.

(2) Such penalty may, at the sole discretion of the state teachers retirement system, be waived if before the original due date the retirement system approved an employer's request to submit its report by a date mutually agreed upon at the time of the request, but in no case later than five days after the report was due.

(3) If a report is received after the date mutually agreed upon under this division, the penalty will be assessed beginning with the original date the report was due.

(B) Payroll reports submitted later than the dates specified by paragraph (B) of rule 3307-3-02 of the Administrative Code may be subject to a penalty of up to five hundred dollars per day, up to a maximum of two thousand dollars.

(C) Member and employer contribution payments shall be due with each payroll report and late payments may, at the sole discretion of the state teachers retirement system, be subject to interest as specified by paragraph (E) of this rule.

(D) Employers shall calculate, report and certify contributions, credit and compensation in accordance with the applicable provisions of the statutes and rules. An employer may, at the sole discretion of the state teachers retirement system, be required to repay the retirement system for any amounts paid by the retirement system as the result of employer errors in reporting or certifying information to the retirement system.

(E) Interest may, at the sole discretion of the state teachers retirement system, be charged to an employer for past due payments of member and employer contributions, early retirement incentive payments or other employer obligations, as follows:

(1) Interest will be compounded beginning with the month payment is due through the month of payment; and

(2) Interest will be compounded at the actuarially assumed rate; and

(3) Interest will be compounded for a full month for any portion of a month.

(F) Penalties and interest shall be due as incurred and may be netted from future foundation payments under section 3307.31 of the Revised Code.

Effective: 06/02/2013
R.C. 119.032 review dates: 03/18/2013 and 05/23/2018
Promulgated Under: 111.15
Statutory Authority: 3307.04
Rule Amplifies: 3307.213 , 3307.292
Prior Effective Dates: 7/1/01 (Emer.), 9/17/01, 7/18/03