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.

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 can choose to pay employer contributions by direct pay or through the Foundation Program.

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.

Form more information about the Foundation Program, visit the Annual Processes page for more information.