Paying Employer Liabilities
Types of Employer Charges
Employers pay three types of employer charges: employee contributions, employer contributions, and the health care surcharge. They pay these charges by either direct pay to SERS or through the Ohio Department of Education (ODE) School Foundation Program.
Direct Pay: Employee Contributions and Surcharge
All employers pay their employee contributions to SERS through the direct pay reporting process.
Employers can choose to pay their Surcharge by direct pay as well. SERS predetermines the amount of the Surcharge based on the amount the district paid the previous year.
Employers can change how they pay the Surcharge; but, the SERS Employer Services Department must be notified before the change is made.
Foundation Program: Employer Contributions
Districts that participate in the Foundation Program have the option of paying their employer contributions from Foundation deductions.
All community schools are required to pay employer contributions through the Foundation Program.
Other districts can choose to pay employer contributions by direct pay or through the Foundation Program.