Members Retirees Employers
  • Change font size: 
  • A
  • A
  • A
Penalties

It is important that you remit timely and accurate reports and payments to SERS. The information is crucial to the calculation and payment of benefits to members or their beneficiaries.

As provided in the first paragraph of Ohio Revised Code 3309.571:

The school employees retirement system shall impose the following penalties, which may be collected in the same manner as described in division (B) of section 3309.51 of the Revised Code.

The law states that SERS shall impose the following penalties. There is no allowance for one-time forgiveness or other exceptions. SERS will remove or reduce a penalty if SERS caused the delay, and SERS may extend a due date for “good cause” if the request is received before the original due date.

Member Enrollment Penalties

As explained in paragraph (D) of the statute:

For a failure to submit a record in the form of a statement required by section 3309.28 of the Revised Code, fifty dollars per record for each month the record is not filed, except that the penalty shall not exceed three hundred dollars.

Section 3309.28 references the information required by SERS for member enrollment. The penalty is $50 per member enrollment for each month you fail to submit the record and cannot exceed $300 per record.

For coaches and other supplemental employees, SERS will not assess a late enrollment penalty as long as you enroll the employee prior to submitting the first Member Contribution Report for that employee to SERS. If you have enough information to properly pay the employee, you should have enough information to enroll the member through eSERS.

For employers using the ODE Foundation Program, payment of the penalty may be deducted from the amounts directed to employer contributions.

For all other employers, the penalty should be paid directly using one of the payment remitting options.