Reporting Responsibilities

Fiscal officers are required by law to enroll and report all eligible employees. For new employees, a Personal History Record must be completed; for a re-employed retiree, a Notice of Re-Employment of an OPERS Retiree (SR-6) must be completed. Both forms are available by logging onto ECS.

During the course of an employee's membership, OPERS 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 OPERS with the proper reports. Employers can remit contributions by check or electronic funds transfer. Reporting can be done through paper reports or online through ECS. 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.

Mandatory employee and employer contributions are on an after-tax basis unless an employer has established an employer "pick-up" plan for pre-tax contributions as allowed by federal tax law.