Covered Employers Employers who are subject to coverage under the Retirement System are the state or any county, municipal corporation, park district, conservancy district, sanitary district, health district, township, metropolitan housing authority, state retirement board, Ohio historical society, public library, county law library, union cemetery, joint hospital, institutional commissary, state medical college, state university, or board, bureau, commission, council, committee, authority, or administrative body as the same are, or have been, created by action of the General Assembly or by the legislative authority of any of the units of local government not covered by the State Teachers Retirement System or the School Employees Retirement System. Reporting Responsibilities Fiscal officers are required by law to enroll and report all eligible employees. During the course of an employee's membership, PERS may request an employer to complete and certify other forms or provide additional information. Payroll Reporting Fiscal officers are required by law to withhold contributions for all employees who are subject to compulsory membership and for those employees for whom membership is optional who have chosen to become contributors. Employee contributions withheld and employer contributions must be sent to PERS with the proper reports.
Employers can remit contributions by check or electronic funds transfer.
Reporting can be done through paper reports, magnetic media or electronic transfer. Failure to send contributions and reports on a timely basis results is assessment of penalties and interest. Accurate reporting is essential so employees receive the proper service credit, and to ensure the proper employer contributions have been received. Purchase of Service Credit by Payroll Deduction PERS members are entitled to purchase service credit through payroll deduction with their employers. The purchase may be done either by direct payment to PERS or, on certain purchases, through payroll deduction.