Employers Library

Employer Outreach Newsletters

This is published quarterly and features in-depth information with an employer focus.

Designed to be of interest to and enhance the knowledge base of finance directors, auditors and others who must be kept current on retirement contributions issues, legislation or enhancements. Articles in the newsletter may be reproduced by employers to help with onsite newsletters or other employer publications.

Employer Facts At-A-Glance

This is published as-needed and has an employer change-management focus. Facts will provide insights for complex processes or information in a question-and-answer format.

Employer Notices

These are single-focus, operations-oriented documents published to inform or remind employers of specific regulations, project implementation information and other urgent updates. Published as needed, Employer Notices are used to communicate most frequently with employers.

In-depth, Special Edition Employer Notices are created for extremely complex operations-oriented topics that may require published job aids to assist employers and staff.


Re-Employment or Return To Service By an OPERS (Or Other Ohio Retirement System) Benefit Recipient:
A Quick Reference Guide For Employers

Employers should use this Guide to determine what forms and/or actions are required of them when employing an OPERS or ORS benefit recipient.

Leaflets: Information Series Publications

The resources for retirement information series examine specific Ohio PERS topics from membership through retirement.

As of December 31, 2021, the Combined Plan will no longer be a plan selection option for new hires. If you are interested in selecting the Combined Plan, your selection must be made no later than December 31, 2021.

OPERS Employer Manual

The OPERS Employer Manual is a complete reference guide for anyone involved in retirement contribution reporting or payment processing, or the management of those functions. The manual should be housed within each employer entity and is updated as needed, usually twice each year.

The Employer Manual is available via the Web; updates to the manual are not yet available electronically other than via the Web site.

Member Handbook

The member handbook is an excellent source of information for OPERS members. It details the plan selection process and provides information on preparing for retirement, plan changes and how to apply for retirement.

Health Care Coverage Guide

The Health Care Coverage Guide explains the coverage available to eligible retirees and their qualifying dependents.

Instructions for Implementing an Employer Pick-up Plan

Internal Revenue Service (IRS) law makes it possible for an employer to pay (pick-up) employee contributions for members of OPERS. Employers can find complete information about implementing a pick-up plan with this publication.

Internal Revenue Code Section 415(b) Fact Sheet

Internal Revenue Code (IRC) Section 415(b) limits an individual's pension amount. Benefit allowances are limited to the lower of the OPERS benefit calculation or the IRC 415(b) limit. This fact sheet details IRC 415(b) and lists the limitations.

OPERS Rule Book (OAC)

This publication is an unofficial compilation of the rules by which OPERS is governed.

OPERS Statute Book (ORC)

The OPERS Statute Book is an unofficial compilation of the statutes by which OPERS is governed.

Partial Lump Sum Option Payment (PLOP)

This summarizes the Partial Lump Sum Option Payment (PLOP) -- an option at retirement that allows a recipient to initially receive a lump sum benefit payment along with a reduced monthly retirement allowance -- and shows an example of how it would affect a recipient's monthly benefit.