|Members Retirees Employers|
All non-teaching employees of Ohio’s boards of education, school districts, vocational and technical schools, community schools, community colleges, and the University of Akron are required to contribute to SERS unless their position permits exemption from membership, or optional membership, or is excluded from membership.[Read More...]
Once an employee is covered under SERS, the employee must continue to contribute to SERS for as long as the employee is employed in a SERS-covered position.[Hide]
Compulsory membership is required for any employee who:
“Service common to the normal daily operation” means:
Compulsory membership cannot be waived by an employee or the employer.[Hide]
Certain employees may choose exemption from membership. In these specific situations, it is up to the employee to decide if he or she wants to be exempted from membership or to contribute to SERS. Employees who may choose exemption by filing a written application within the first month of employment are:[Read More...]
A substitute employee is not classified as an “emergency employee” and cannot claim an exemption. There is no exemption from membership for retirees.
To be exempt from membership, the employee must complete a Request for Exemption from Membership Form (5.016) within the first month of employment and file it with the employer.
As the employer, it is important for you to retain this form.
If an individual contacts SERS to establish the service credit for this service, you are required to provide a copy of this form to SERS; otherwise, you could be required to submit the contributions for the time in question. This is the only document that is proof an employee is exempt from membership. Once signed, the exemption is irrevocable.
If the employee does not complete the form within the first month of employment, contributions to SERS are required beginning with the employee’s first date of service.[Hide]
A school board member or a governing board member has the option of contributing to SERS.
A school board member is an elected or appointed member of a city, local exempted village, or a joint vocational school district board of education. A governing board member is an elected or appointed member of an educational service center governing board.[Read More...]
A board member choosing SERS membership must complete the New School or Governing Board Member Election for Membership to SERS Form (5.206) within 30 days of taking office.
Once the form is submitted, it is irrevocable for as long as the board member continuously holds office.
If the board member chooses SERS membership, the election form must be completed and submitted to SERS. Additionally, member enrollment also must be submitted to SERS.
A board member’s choice to join SERS may limit the ability to make tax-deferred contributions to an Individual Retirement Account (IRA). The board member should consult a professional tax advisor or the Internal Revenue Service (IRS) for more information.
A board member who does not choose membership in SERS must contribute to Social Security.
A board member who does not choose membership in SERS will not be able to purchase service credit for this school board service, unless the service was prior to July 1, 1991.
By law, governing authorities of community schools cannot belong to SERS.[Hide]
The following individuals are excluded from SERS membership: