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Employers

More than 1,000 public schools within the state’s cities, villages, and counties, as well as local school districts, vocational and technical schools, community schools, community colleges, and the University of Akron, employ SERS’ active members. Employers are responsible for creating member enrollments for all SERS members, reporting contribution detail for each member, submitting employee contributions, and processing all contributions that are allocated to the Employer Trust Fund.

These functions are done using SERS' secure Electronic reporting system (eSERS) website. Just click on the Employer Account Login button to get started.

Looking for information on the eSERS upgrade? You can access the eSERS page from the tab on the side navigation menu or click here.

Employer Services reminds you to make sure that all of our contact information for your staff is accurate and up to date.

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Your Employer Web Administrator can review and make changes to the listed "Users" by logging into eSERS and opening the "Contacts/Web User Maintenance" application.

If you need further assistance, please call Employer Services at 877-213-0861.

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While contractors may report information to SERS directly, it is up to the district to make sure that all information is reported to SERS. This information includes any and all payment information, all contribution detail reporting, and member enrollment.

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Please remember that unreported information could lead to the accrual of penalties. Under the law, the school district is the employer of record. When questions arise regarding missing or incorrect information from the contractor, we contact the district directly.

If you have any questions, please call Employer Services at 877-213-0861.

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If you contract directly with a person to provide services, and the nature of the person's relationship to you is that of an employee - not independent contractor - that person must contribute to SERS. Simply including language in the agreement stating the relationship is that of an independent contractor does not determine the classification.

If you contract with an entity to provide workers for a service "common to the normal daily operation" of a school, those workers should contribute to SERS.

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According to the Ohio Revised Code, SERS membership is required for "Any person who performs a service common to the normal daily operation of an educational unit even though the person is employed and paid by one who has contracted with an employer to perform the service, and the contracting board or educational unit shall be the employer for the purposes of administering the provisions of this chapter."


"Service common to the normal daily operation of an educational unit" is more than just transportation, food service, and custodial functions. It is defined as any service:

Required to be provided by an educational unit or the provision of which is governed by law, statute, or rule, or

Necessary on a regular continuous basis to the efficient operation of an educational unit, or

Through custom and usage, has become a service commonly provided or used by an educational unit on a regular or continuous basis


Contract Employees who provide services that help in the planning, supervision, direction, management of, assistance in, and/or responsibility of their service in the educational unit are subject to membership in SERS.

When you have a question whether an employee should report to SERS, you should always request a membership determination. SERS always requires a copy of the job description and/or the contract. Depending on the type of membership determination, we may request that you fill out the new Membership Determination Form (75.768). You can find the form here.

The law places the risk of an incorrect membership determination on the employer. This means if a membership question arises, and SERS determines the person is an employee and should be contributing to SERS, you are responsible for the employer and employee contributions, plus interest.

If you have any questions about membership, contact Employer Services at employerservices@ohsers.org.

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The Governmental Accounting Standards Board (GASB) has the authority to establish standards of accounting and reporting for state and local governmental entities. GASB 68, Accounting and Financial Reporting for Pensions, addresses the accounting and financial reporting requirements for pension expense and unfunded pensions liabilities.

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The information employers need to implement GASB 68 is available now on SERS’ website at www.ohsers.org/GASB-68. If you have any questions, please call 614-340-1823 or email SERSGASBreports@ohsers.org.

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Join the thousands of other SERS members, retirees, and employers who are already getting the monthly Board Meeting Highlights.

If you care about your SERS health care news, fund status, and financial updates, just subscribe to our email list. 

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