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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.

Many of these functions can be 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 Upgrade page from the tab on the side navigation menu or click here.


When entering the employee's information into eSERS, please remember to check the Social Security number.

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If you have received a letter from SERS stating that we do not have a member enrollment for an employee, and you entered the enrollment via eSERS, check the employee's Social Security number. The Social Security number may have been incorrect in either the enrollment or payroll documentation.
The Social Security number in the letter comes directly from the contribution (payroll) detail file. While the employee's name may be the same, SERS only makes the match on the Social Security number. Transposing or misinterpreting numbers causes the enrollment system and the contribution system to see two members where only one exists.
If you think this is the problem, please fax a copy of the employee's Social Security card or I-9, along with a copy of the letter from SERS, to 614-340-1195.
SERS will correct the enrollment records in our system. You will need to correct your records if the incorrect Social Security number is in your payroll system.

With retirement season in full swing, Employer Services has created a web videos on how to fill out the Employer Certification of Final Deposits Form for:

These quick videos will walk you through each section of the form. You will learn how to complete the form as well as why SERS needs this information. It also will answer many frequently asked questions.

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Check back soon for more videos. 


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 "Web User Maintenance" application.

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


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.


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


If you are aware of a circumstance that will cause a delay in reporting or payment, such as a weather issue or technology problem, please contact Employer Services prior to the due date. Contacting us after the due date may result in penalties.

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Although the law does not give SERS flexibility in waiving penalties, it does allow us to extend a due
date if we are contacted prior to the due date. While we can often make arrangements to cope with extreme circumstances, alternate arrangements cannot be made every month or in every circumstance.


When submitting payments to SERS, please make sure a Payment Remittance Form accompanies all payments, including any payment submitted by contractors.

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If the contractors are submitting payments directly to SERS, it is the School District's responsibility to make sure the contractors submit Payment Remittance Forms with all of their payments.

It is also important that Payment Remittance Forms are filled out correctly, and submitted prior to or with the payment.


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 If you have any questions, please call 614-340-1823 or email


Beginning Jan. 1, 2016, individuals who take a new job or go back to work for a school employer may lose their eligibility for SERS' health care coverage while they are employed. Once employment ends, their eligibility will be restored.

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This affects individuals who begin employment after Jan. 1, 2016, and are:
  • Under age 65 not yet eligible for Medicare, or
  • Eligible but not enrolled in Medicare Part B
Individuals not affected are those who:
  • Are enrolled in Medicare Part A and B, or Medicare Part B only, or
  • Begin current employment before Jan. 1, 2016
SERS' health care eligibility is lost when an employed individual:
  • Is eligible for medical and prescription coverage through his or her new employer, and the coverage and its cost are equivalent to the coverage available to full-time employees, or 
  • Is not eligible for medical and prescription coverage through his or her new employer, but other employees in comparable positions are eligible for coverage. The coverage available must be equivalent to the coverage available to full-time employees and at the same cost.
Individuals will not lose eligibility for SERS' coverage if they, or people in comparable positions, do not have access to an employer health care plan whose coverage and costs are equivalent to what is available to full-time employees.  
Individuals who lose eligibility under this rule can be reinstated when they are no longer eligible for the employer health care plan.
The rule applies to benefit recipients and spouses, but not to children.

If you have questions about eligibility, please call SERS' Health Care Department toll-free at 800-878-5853, where staff will work with individuals to determine their eligibility status once employed.


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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Employer Outreach: Offers Training Visits

Employer Services is always looking for better ways to serve our Employers. If your district is interested in having Employer Outreach deliver a presentation on topics of your choice or to have a one-on-one training session covering eSERS and/or employer related duties, we will come to you. Please contact the SERS Employer Outreach team, Katie Talbert, Marilyn Logsdon, or Carlisa Holman by calling toll-free at 877-213-0861 or by emailing