SECTION 3 — PAYROLL REPORTING OF
SECTION 3 — CONTRIBUTIONS
Contents
PAYROLL REPORTING OF CONTRIBUTIONS ....................................................................1
Member and Employer Contributions...........................................................................................1
Reporting Member Contributions to STRS Ohio.........................................................................1
Sample —
Payroll Report Record Layout...................................................................................................2
Sample —
Payroll Report Header and Trailer Record Layouts.................................................................3
Sample —
Payroll report screen.................................................................................................................4
Paying Contributions to STRS Ohio ............................................................................................5
Sample —
Cash remittance screens............................................................................................................6
Sample Form —
Cash Remittance ......................................................................................................................7
Payroll Adjustments Affecting a Prior Fiscal Year........................................................................8
Sample —
Backposting Record Layout......................................................................................................9
REGISTERING TO USE EMPLOYER SELF SERVICE ......................................................10
Sample —
Website access screens ...........................................................................................................11
Employers Manual
Section 3
Contents (6/15)
State Teachers Retirement System of Ohio
PAYROLL REPORTING OF CONTRIBUTIONS
MEMBER AND EMPLOYER CONTRIBUTIONS
Member contributions withheld from salary payments by the employer for all STRS Ohio members
and reemployed retirees must be reported and paid to STRS Ohio no later than five business days
after each pay date. Penalties and interest may be assessed for late reports or payments.
If employer contributions are not paid through the state foundation program, employers are required
to remit the employer contributions with the member contributions and payroll report.
Total contributions reported on the payroll reports will be compared to the payments for member and
employer contributions. Differences, if any, must be resolved before contributions can be credited to
member defined contribution accounts.
REPORTING MEMBER CONTRIBUTIONS TO STRS OHIO
Payroll reports must be submitted to STRS Ohio using one of the following methods:
• Send an electronic file via secure file upload on the employer website. The file must be in the
required file layout and include information required by STRS Ohio (see sample Payroll Report
Record Layout and Payroll Report Header and Trailer Record Layouts on Pages 2 and 3).
• Submit the information through ESS on the employer website. (See the sample screen of a payroll
report on Page 4.)
If a payroll report has been sent in error or is incorrect, contact STRS Ohio immediately regarding
resubmission of the data.
Employers Manual
Section 3
Page 1 (6/16)
Payroll Report Record Layout
You must use the following layout to transmit your payroll report via secure file upload on our website or FTPS
transmission. Please include only contributions for STRS Ohio members.
Field
No.
Field Name
Description
Start
Field
Location Length
Format
Valid Values
1
Record Type
Identifies record for STRS Ohio processing.
1
4
Alphanumeric
PAY=Payroll detail
2
Employer Number
Four-character employer number (the first
digit for city school districts is the letter C).
5
4
Alphanumeric
STRS Ohio
employer number
3
Pay Date
Date on which employee was paid.
9
10
MM/DD/CCYY
Date
4
Payroll Frequency
Identifies schedule on which employee is
paid. Helps STRS Ohio ensure payroll report
is not missed (optional field).
19
4
Alphanumeric
W=Weekly,
BW=Biweekly,
M=Monthly,
BM=Bimonthly,
S=Supplemental/Special,
O=Other
5
Social Security
Number
Social Security number of employee.
23
9
999999999
Numeric
6
Last Name
Last name of employee. No punctuation
except dash [–].
32
25
Alphanumeric
7
First Name
First name of employee. No punctuation
except dash [–].
57
15
Alphanumeric
8
Member Pretax
Contribution
Tax-deferred member contribution amount
(employer pickup).
72
12
–ZZZZZZZ9.99
Signed numeric,
no commas,
decimal in position 81
9
Member After-Tax
Contribution
Taxed member contribution amount (regular). 84
12
–ZZZZZZZ9.99
Signed numeric,
no commas,
decimal in position 93
10
Notes
Notes or comments related to the payroll
detail transaction (optional field).
40
Alphanumeric
11
Accrued Indicator
Identifies whether or not the contributions are
136
accrued (i.e., earned in the prior fiscal year).
1
Alphanumeric
12
Reserved
Space reserved for future use.
120
Alphanumeric
96
137
Y=Yes, contributions are
accrued,
Space=No, contributions
are not accrued
Total record length = 256
50-322, 8/14/10
Section 3
Page 2 (6/16)
State Teachers Retirement System of Ohio
Payroll Report Header and Trailer Record Layouts
A payroll report header and trailer record is optional but including one with your transmission will expedite
processing your report by assisting us in matching payments with your payroll report. Including a trailer record with
your transmissions will help ensure that all records have been received.
If you elect to send a payroll report header or trailer record with your payroll reports, you must use the following layout.
Report Header
Field
No.
Field Name
Description
Start
Location
Field
Length
Format
Valid Values
1
Record Type
Identifies record for STRS Ohio processing.
1
4
Alphanumeric
RH=Report Header
2
Employer Number
Four-character employer number (the first digit
for city school districts is the letter C).
5
4
Alphanumeric
STRS Ohio
employer number
3
Employer Name
Name of employer (optional field).
9
40
Alphanumeric
4
Payroll Type
Identifies payrolls with special processing
requirements. Note: Applies to only payroll detail
transactions (optional field).
49
4
Alphanumeric
5
Payment Method
Identifies method of payment used (i.e., check or
EFT) to submit employer’s payroll obligation to
STRS Ohio (optional field).
53
4
Alphanumeric
CHK=Check,
EFT=Electronic funds
transfer
6
Payment
Reference Number
Identifies employer’s payment to STRS Ohio,
either a check or EFT number (optional field).
57
10
ZZZZZZZZZ9
Numeric
7
Payment Amount
Payment amount forwarded to STRS Ohio for
associated payroll. Employer contributions must
be included unless paid through state foundation
funds (optional field).
67
14
Signed numeric,
–ZZZZZZZZZ9.99 no commas,
decimal in position 78
8
Employer
Reference
Available for employer use (optional field).
81
80
Alphanumeric
9
Creation Date
Date payroll report was created.
161
10
MM/DD/CCYY
Date
10
Create Time
Time payroll report was created.
171
8
HH:MM:SS
Time
11
Reserved
Space reserved for future use.
179
78
Alphanumeric
REG=Regular
Total record length = 256
Report Trailer
Field
No.
Field Name
Description
Start
Location
Field
Length
Format
Valid Values
1
Record Type
Identifies record for STRS Ohio processing.
1
4
Alphanumeric
RT=Report Trailer
2
Employer Number
Four-character employer number (the first digit
for city school districts is the letter C).
5
4
Alphanumeric
STRS Ohio
employer number
3
Number Records
Total number of records transmitted on the
employer’s report. Note: Applies to all record
9
9
ZZZZZZZZ9
Numeric
4
Reserved
Space reserved for future use.
18
239
Alphanumeric
types.
Total record length = 256
50-323, 8/14/10
Employers Manual
Section 3
Page 3 (3/15)
09/11/2015
2015
09/11/2015
2015
09/11/2015
2016
09/11/2015
Payrollreport
reportscreen
screen
Payroll
Section 33
Section
Page 44 (12/15)
(12/15)
Page
Web Screen
Screen
Web
State
tate t
TeacherS
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Retirement
etirement S
SyStem
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of o
Ohio
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S
PAYING CONTRIBUTIONS TO STRS OHIO
Employers must forward payment for member contributions to STRS Ohio no later than five business
days after each pay date. If a school’s employer share is not paid through the state foundation program,
the employer must also pay employer contributions directly to STRS Ohio within five business days.
Penalties and interest may be assessed for late payments.
Direct Debit
The preferred method to remit contribution payments is via direct debit. To submit a payment through
direct debit:
1. Log in to Employer Self Service (ESS) using your user name and password.
2. Click on “Make a Payment” in the “Application Menu.”
For step-by-step instructions on bank account setup and making direct debit payments, see our ESS
instructions or watch the on-demand webinar on the employer website.
ACH Credit or Wire Transfer
To submit a payment through ACH credit or wire transfer:
1. Contact your bank to initiate payment.
2. Provide your bank with the STRS Ohio bank routing number (042000314) and the bank account
number (71570166). STRS Ohio uses Fifth Third Bank in Cincinnati. Be sure to include XX followed
by your four-digit STRS Ohio employer number in the description line of the transaction.
3. Send STRS Ohio information about the contribution payment using one of the following methods:
• Submit an online cash remittance via the employer website; or
• Mail or fax a completed Cash Remittance form (available on our website) to STRS Ohio at
614-227-4683.
Checks
While STRS Ohio encourages the use of direct debit, ACH credit or wire transfer of payments,
contributions may be paid by check. Since payment must be received by STRS Ohio no later than five
business days after each pay date, remember to allow time for the U.S. Postal Service to deliver the
check payment. Please be sure to include your four-digit STRS Ohio employer number on the check.
1. All checks should be mailed to the STRS Ohio lockbox at the following address:
STRS Ohio
P.O. Box 631135
Cincinnati, OH 45263-1135
Checks sent to STRS Ohio via overnight, certified mail or any other delivery method requiring a
signature from the recipient of the check should be mailed to the following address:
Fifth Third Bank
Wholesale Lockbox
M.D. 1MOC1Q
Box 631135
5050 Kingsley Drive
Cincinnati, OH 45227
2. Send STRS Ohio information about the contribution payment using one of the following methods:
• Submit an online cash remittance via the employer website; or
• Mail or fax a completed Cash Remittance form (available on the employer website) to STRS Ohio
at 614-227-4683. The check and form may be mailed together.
Section 3
Employers Manual
Page 5 (6/16)
07/29/2016
$2,800.00
July 29, 2016
$2,800.00
07/29/2016
$1,400.00
07/29/2016
$ 2,800.00
Cash remittance screens
Section 3
Page 6 (6/16)
Web Screens
State Teachers Retirement System of Ohio
275 East Broad Street
Columbus, OH 43215-3771
888-535-4050
www.strsoh.org/employer
State Teachers
Retirement System
of Ohio
CASH REMITTANCE
Please send check(s) and this form to:
STRS Ohio, P. O. Box 631135, Cincinnati, OH 45263-1135
If you use wire transfer or ACH, you can fax this form to 614-227-4683 or submit a cash remittance online.
If you are submitting contributions for more than one employer, please complete a separate form for each employer.
If you have questions, please call STRS Ohio toll-free at 888-535-4050 or visit www.strsoh.org/employer.
Section 1 — Employer Information
Four-digit
Employer name _______________________________________________ employer number _________________
Section 2 — Payment Method and Amount
❑ Check(s)
❑ Wire transfer*
Total amount $ _____________
❑ ACH (Automated Clearing House)*
Date ______________________
Date ______________________
Total amount $ _____________
Total amount $ _____________
*Complete a separate form for each wire transfer or ACH.
Section 3 — Contribution Amounts Included in Payment
Check number
❑ Employee contributions
Pay date(s) _________________________
❑ Employer contributions
Pay date(s) _________________________
Amount
Leave blank if wire transfer or ACH Complete for check(s), wire transfer or ACH
____________________
$ ____________________
____________________
$ ____________________
____________________
$ ____________________
____________________
$ ____________________
Section 4 — Other Amounts Included in Payment
Check number
❑ ARP contributions (submit monthly)
(College or university ONLY)
Fiscal month ___________________________
Amount
Leave blank if wire transfer or ACH Complete for check(s), wire transfer or ACH
____________________
$ ____________________
____________________
$ ____________________
____________________
$ ____________________
____________________
$ ____________________
❑ Other ______________________________
____________________
$ ____________________
❑ Other ______________________________
____________________
$ ____________________
❑ Payroll deduction for purchase of
service credit
Fiscal month ___________________________
❑ Adjustments to member accounts
❑ Payment for invoice
(Submit copy of invoice)
Total of amounts in Sections 3 and 4 should equal the total payment amount listed in Section 2.
Date submitted ______________________________________________________________
Signature ___________________________________________________________________
50-269, 3/17/0
Employers Manual
Section 3
Page 7 (6/17)
Sample Form
PAYROLL ADJUSTMENTS AFFECTING A PRIOR FISCAL YEAR
Employers occasionally make payments to employees for work performed in a prior fiscal year. These
payments can result from a late time card, incorrect placement on a salary schedule, a performance
bonus paid after June 30, or money paid as a result of a grievance or settlement. In addition, sometimes an
employee is overpaid, making it necessary to adjust the employee’s compensation for a prior fiscal year.
When payments or adjustments are made to an employee’s account for work performed in a prior fiscal
year, employers must notify STRS Ohio if the amount was not included in the prior fiscal year’s annual
report by creating a backposting.
Because STRS Ohio benefits are based on earned compensation reported in the annual report, this
information must be accurate. Reporting payments and backposting adjustments on a timely basis allows
us to amend your annual report for the fiscal year and provide accurate benefit payments to members.
For example, in September 2017, a teacher turns in a time card for a supplemental contract earned in June
2017. Contributions on the earnings are remitted to STRS Ohio with the Sept. 1, 2017, payroll report.
Due to the late receipt of the time card, the contributions were not included in the 2016–2017 annual
report. Therefore, it is necessary to make a backposting adjustment so the contributions can be
included with the 2016–2017 fiscal year.
In this example, the employer correctly remitted contributions to STRS Ohio with the payroll report
for the pay period in which the teacher was actually paid. In addition, the employer needs to create a
backposting adjustment to notify STRS Ohio that the 2016–2017 annual report should be adjusted since
the money was actually earned in the 2016–2017 fiscal year. As a reminder, contributions should always
be remitted at the contribution rate in effect at the time the money was earned.
Adjustments resulting from a grievance or settlement must be reviewed by STRS Ohio to
determine if the amount can be included in compensation. Send a copy of the settlement to your
employer education coordinator for review before submitting contributions.
To notify us that an adjustment should be made to a prior fiscal year’s annual report, you can:
• Use ESS to complete and submit an online backposting report on the employer website (written
instructions and a tutorial video for completing a backposting report are available on the website).
You must explain why the backposting needs to be made in the “Notes” section of the online report.
• Send an electronic adjustment record (see sample Backposting Record Layout on Page 9). Contact
the Employer Reporting Department for more information. STRS Ohio recommends using this
method when you are making adjustments to multiple accounts.
If you owe interest on adjusted contributions, STRS Ohio will include the interest amount in your
monthly statement of backpostings. You can also calculate interest using the related calculator on the
employer website.
If you have questions about payments and backposting adjustments, call the Employer Reporting
Department toll-free at 888-535-4050 or send an email to [email protected].
Section 3
Page 8 (6/17)
State Teachers Retirement System of Ohio
Backposting Record Layout
If payments or backposting adjustments are made to a member account for work performed in a prior fiscal
year, you must notify STRS Ohio if the amount was not included in the prior fiscal year’s annual report. Member
contributions for these backposting adjustments must be included in your payroll reports when the member is paid. The
notification of the backposting can be made via an online backposting report on ESS or secure file upload on our website.
If you choose to submit electronically, the following layout is required.
Note: Backposting adjustments should not be reported for contributions that are included in accrued contributions on the
annual report.
Field
No.
Field Name
Description
Start
Field
Location Length
Format
Valid Values
1
Record Type
Identifies record for STRS Ohio processing.
1
4
Alphanumeric
ADJ=Backposting
2
Employer Number
Four-character employer number (the first digit
for city school districts is the letter C).
5
4
Alphanumeric
STRS Ohio
employer number
3
Pay Date
Date on which employee was paid.
9
10
MM/DD/CCYY
Date
4
Adjustment Fiscal
Year
Identifies the fiscal year in which the
contribution was earned. The STRS Ohio
fiscal year runs from July 1 through the
following June 30. Fiscal year 2016–2017 is
from July 1, 2016, through June 30, 2017.
19
9
CCYY–CCYY
Fiscal year
5
Social Security
Number
Social Security number of employee.
28
9
999999999
Numeric
6
Last Name
Last name of employee. No punctuation except
dash [–].
37
25
Alphanumeric
7
First Name
First name of employee. No punctuation except
dash [–].
62
15
Alphanumeric
8
Member Pretax
Contribution
Tax-deferred member contribution amount
(employer pickup).
77
12
–ZZZZZZZ9.99
Signed numeric,
no commas,
decimal in position 86
9
Member After-Tax
Contribution
Taxed member contribution amount (regular).
89
12
–ZZZZZZZ9.99
Signed numeric,
no commas,
decimal in position 98
10
Service Credit
Service credit that applies to the associated
adjustment of contributions.
101
6
–99.99
Signed numeric,
decimal in position 104
11
Notes
Notes or comments related to the backposting
adjustment transaction (optional field).
107
40
Alphanumeric
12
Reserved
Space reserved for future use.
147
110
Alphanumeric
Total record length = 256
50-324, 3/16/10
Employers Manual
Section 3
Page 9 (6/16)
REGISTERING TO USE EMPLOYER SELF SERVICE
Employer Self Service (ESS) is a secure area of the STRS Ohio Employer Website that allows
employers to access information about their STRS Ohio account and submit required reports
electronically to STRS Ohio. This secure method of online reporting is a convenient way to provide
data to STRS Ohio. The following online applications are available in ESS:
1. New hire notification;
2. Reemployed retiree notification;
3. Employer reports (online payroll reporting data, remittance for purchase of service credit,
backposting adjustments, annual report member data, and completion of service credit and
accrued verifications);
4. Retirement reporting (online completion of deposit and service reports for new retirees);
5.Documents;
6. Estimated payroll (online submission of estimated annual payroll);
7. GASB 68 reports;
8. Employer education registration;
9. Make a payment (online payments through direct debit); and
10.Reemployed retiree certification.
To gain access to ESS on the employer website, follow the steps below (see sample screens on
Page 11).
1. Go to the employer website at www.strsoh.org/employer and select the Register for Access to
ESS in the top right corner.
2. Please include the name, title, phone and email address for the contact person needing the ESS
account. You will also need to indicate whether access should be granted to all functions or be
limited. Also be sure to provide your employer number.
3. Notification will be sent directly to the user when the account has been activated.
Section 3
Page 10 (6/17)
State Teachers Retirement System of Ohio
t
STRS Ohio Employer Website home page
t
Click link to
register.
ESS online registration form screen
Employers Manual
Section 3
Page 11 (6/17)
Web Screens
State Teachers Retirement System of Ohio