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 defined benefit plan established by sections 3307.50 to 3307.79 of the Revised Code or a defined contribution plan established under section 3307.81 of the Revised Code.

(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 defined benefit plan established by sections 3307.50 to 3307.79 of the Revised Code or a plan established under section 3307.81 of the Revised Code. 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 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, and such other information as the retirement system may specify.

Effective: 07/24/2008
R.C. 119.032 review dates: 04/28/2008 and 07/17/2013
Promulgated Under: 111.15
Statutory Authority: 3307.04
Rule Amplifies: 3307.211, 3307.212, 3307.213, 3307.26, 3307.38, 3307.29, 3307.291
Prior Effective Dates: 7/1/01 (Emer.), 9/17/01, 9/17/02, 7/18/03