Ohio Administrative Code
Title 145 - Public Employees Retirement System
Chapter 145-1 - Benefits
Section 145-1-27 - Remittance of employer liabilities
Universal Citation: OH Admin Code 145-1-27
Current through all regulations passed and filed through September 16, 2024
(A) For the purposes of this rule:
(1) "Employer account summary" means the
statement issued each calendar month by the public employees retirement system to a public employer
that represents the obligations for the preceding calendar
month.
(2)
"Employer liabilities" means any amount due to the retirement system under
Chapter 145. of the Revised Code or section
3305.06 of the Revised Code but
does not mean nor include employee contributions or deductions due pursuant to
section 145.47 or
145.294 of the Revised Code.
(3) "Received" means actual
receipt by the retirement system, the postmark date, or the date scheduled to
pay via electronic payment.
(4)
"Supplemental report" has the same meaning as in rule
145-1-28
of the Administrative Code.
(5)
The ninetieth day and thirtieth day shall be computed in the method
described in section
1.14 of the Revised
Code.
(B)
(1) Employer liabilities shall be received by
the retirement system not later than the ninetieth day after the calendar end
of the quarter in which it became a liability.
(2) Beginning on January 1, 2008, employer
liabilities shall be received by the retirement system not later than the
thirtieth day after the last day of the calendar month for which related member
contributions are withheld.
(C) Employer liabilities received after the due date described in paragraph (B) of this rule shall be assessed penalties and interest pursuant to division (C) of section 145.51 of the Revised Code.
(D)
(1) Notwithstanding paragraph (B)(1) of this
rule, amounts due from an employer based on a supplemental report shall be
received by the retirement system not later than the end of the quarter
following the date the supplemental report was received..
(2) Notwithstanding paragraph (B)(2) of this
rule, amounts due from an employer based on a supplemental report shall be
received by the retirement system not later than the thirtieth day after the
last day of the calendar month following the date the supplemental report was
received.
(3) If the amount due
under the supplemental report as described in this paragraph is past due,
interest and penalty on the amount shall be assessed in the same manner as
described in division (C) of section
145.51 of the Revised
Code.
(E) Pursuant to division (A)(2) of section 145.01 of the Revised Code, the governmental unit with which the contract has been made as described in that section shall remain the employer for purposes of section 145.51 of the Revised Code and this rule.
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