Contribution Payments

Employers must remit employee and employer contributions to SERS no later than five business days after each pay date, also known as reporting date in eSERS.

If the employer contribution is not paid through the Ohio Department of Education’s (ODE) Foundation Program, the employer must remit the payment to SERS no later than five business days after each pay date, also known as reporting date in eSERS.

Community Schools are required to use the ODE Foundation Program to pay employer liabilities.

Payment of employer contributions for employers using the ODE’s Foundation Program are always considered on time.