Employer Notices

Employer notices are used to inform and update OPERS reporting employers on contribution rate certifications, news, rule revisions and policy changes. They are mailed to employers and posted on the OPERS Web site as important information becomes available.

More Employer Publications

Other employer publications, including Employer Newsletters and Employer Facts At-A-Glance, are available to be viewed and printed at the Employer Publications page.

2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008

2024

September

Update on the Student Exemption Process September 17, 2024

June

OPERS Board of Trustees Certifies Local Rates June 21, 2024 2023 GASB 68 and 75 Information Now Available June 18, 2024

May

OPERS Offering Life Insurance to Members May 20, 2024 ECS Process Change May 20, 2024

February

Update on GASB Statement Nos. 68 and 75 February 13, 2024

2023

December

OPERS Announces 2024 IRS Compensation and Contribution Limits December 7, 2023

September

Employer Credit Balances September 28, 2023

June

2022 GASB 68 and 75 Information Now Available June 8, 2023

May

OPERS Offering Life Insurance to Members May 19, 2023

February

Update on GASB Statement Nos. 68 and 75 February 08, 2023

2022

November

OPERS Announces 2023 IRS Compensation and Contribution Limits November 8, 2022

September

New Financial Reporting Requirements for Governments Proposed in U.S. Senate September 23, 2022 Amendment to Ohio Revised Code Section 145.012(A)(5) – Election Workers September 8, 2022 Employing an OPERS benefit recipient (Re-employment) Attachment: Re-employment Quick Reference Guide September 8, 2022

June

OPERS Board of Trustees Certifies Local Rates June 16, 2022 2021 GASB 68 and 75 Information Now Available June 9, 2022 Instructions for Notice of Election packet June 1, 2022

May

Employing an OPERS benefit recipient (Re-employment) May 26, 2022 OPERS Offering Life Insurance to Members May 20, 2022 Personal History Record (Form A) Updated May 17, 2022 2022 Elections for OPERS Board of Trustees May 9, 2022

February

Update on GASB Statement Nos. 68 and 75 February 10, 2022 ARP mitigating rate change takes effect July 1, 2022 – colleges/universities only February 9, 2022

January

Administrative Rule amendments effective Jan. 1, 2022 January 14, 2022

2021

December

Update to OPERS Plan Selection Options for New Hires December 8, 2021 Disability benefit app process and form changes December 2, 2021

November

OPERS Announces 2022 IRS Compensation and Contribution Limits November 19, 2021 Miscellaneous representative to OPERS and Deferred Compensation Boards of Trustees vacancy – applicants encouraged November 18, 2021

September

Rating agency outreach demonstrates OPERS' commitment to core values September 3, 2021

August

Certification of Final Payroll and the Pension Protection Act August 6, 2021

July

Update to OPERS Plan Selection Options for New Hires July 6, 2021

June

2020 GASB 68 and 75 Information Now Available June 29, 2021 OPERS Board of Trustees Certifies Local Rates June 7, 2021 Instructions for 2021 Notice of Election packet June 1, 2021

May

OPERS Offering Life Insurance to Members Attachment: OPERS Employers Preference Form May 18, 2021 2021 Elections for OPERS Board of Trustees May 10, 2021

February

Update on GASB Statement Nos. 68 and 75 February 18, 2021

January

Changes to the Student Exemption Process January 26, 2021

2020

December

Administrative Rule amendments effective Jan. 1, 2021 December 17, 2020

November

OPERS Announces 2021 IRS Compensation and Contribution Limits November 18, 2020

August

How Cost Savings Days Could Impact Employees August 27, 2020

July

2019 GASB 68 and 75 Information Now Available July 31, 2020

June

OPERS Board of Trustees Certifies Local Rates June 1, 2020

May

ECS Login Changes May 20, 2020 OPERS Offering Life Insurance to Members May 11, 2020

April

OPERS Education for Members and Employers April 30, 2020

March

OPERS Reporting and Certifications March 17, 2020

February

Update on GASB Statement Nos. 68 and 75 February 3, 2020

2019

November

2020 IRS Compensation and Contribution Limits November 14, 2019

October

ECS Process Changes October 9, 2019

July

2018 GASB 68 and 75 Information Now Available July 15, 2019

June

OPERS Board of Trustees Certifies Local Rates June 5, 2019

May

OPERS to Offer Life Insurance to Members May 30, 2019

April

Correction to February 2019 Administrative Rule amendment April 16, 2019

February

Update on GASB Statement Nos. 68 and 75 February 8, 2019 Administrative Rule amendments effective Jan. 1, 2019 February 5, 2019

2018

December

OPERS Announces 2019 IRS Compensation and Contribution Limits December 7, 2018

October

OPERS Enhances Nine Forms with Fillable Features October 31, 2018

August

Changes to ECS Form A submission process August 9, 2018

July

2017 GASB 68 and 75 Information Now Available July 17, 2018 OPERS Board of Trustees Certifies Local Rates July 10, 2018

May

2018 Elections for OPERS Board of Trustees

Attachment: 2018 Board Election Talking Points(PDF document opens in new window)

May 14, 2018

April

OPERS Offering New Seminar for Your Employees April 26, 2018 OPERS to Offer Life Insurance to Members April 20, 2018 Administrative Rule amendments effective April 1, 2018 April 9, 2018

March

OPERS Communicates Service Purchase Deadline March 8, 2018

February

Update on GASB Statements 45 and 68 Attachment: GASB Statement No. 45 Feb. 23, 2018

January

Administrative Rule amendments effective Jan. 1, 2018 Jan. 4, 2018

2017

December

2018 IRS Compensation and Contribution Limits Dec. 14, 2017

September

Non-teaching college/university representative to OPERS and Deferred Compensation Boards of Trustees is vacant – applicants encouraged

OPERS and Ohio Deferred Compensation Boards of Trustees Job Description(PDF document opens in new window)

Sept. 21, 2017

July

Early Retirement Incentive Plan Calculator Available on ECS July 26, 2017 Administrative Rule amendments effective Sept. 1, 2017 July 14, 2017

June

Special OPERS Event for Employers – Lifecycle Education Initiative June 30, 2017 2016 GASB 68 Information Now Available June 27, 2017 OPERS Benefit Recipients as Employees or Independent Contractors - Public Employer Responsibilities June 6, 2017 Instructions for Notice of Election packet June 1, 2017

May

OPERS Board of Trustees Certifies Local Rates May 18, 2017 Form Created to Notify OPERS when Employer Health Care Eligibility Changes for Re-employed Retirees May 16, 2017 2017 Elections for OPERS Board of Trustees

2017 Board Elections Talking Points(PDF document opens in new window)

May 15, 2017

April

ECS Security Enhancement April 25, 2017 Elected Officials – Membership Process Changes April 7, 2017

March

ARP mitigating rate increase takes effect July 1, 2017 March 30, 2017 House Bill 520 – Summary of Impact to OPERS Members March 9, 2017

February

Update on GASB Statements 45 and 68

Update on GASB Statements 45 and 68 (Attachment)(PDF document opens in new window)

February 29, 2017

January

Two New Employer Tools Available January 20, 2017

2016

December

Year-end Reminder to Schedule Employer Credits December 21, 2016 OPERS offers health care coverage options for retirees choosing to return to work December 22, 2016 Administrative Rule amendments effective Jan. 1, 2017 December 23, 2016

November

2017 IRS Compensation and Contribution Limits November 23, 2016

October

Personal History Record Updated October 12, 2016

September

Poster Requests Participants for Member Focus Group

Member Focus Group Poster(PDF document opens in new window)

September 26, 2016 OPERS Board of Trustees Certifies State Rates effective July 1, 2017 September 23, 2016

August

New Employer Tool Created to Assist with Onboarding August 31, 2016

July

Employer Newsletter Going Green September 2016 July 26, 2016 Administrative Rule amendments effective July 1, 2016 July 11, 2016

June

Partner with OPERS to provide financial literacy June 21, 2016 2015 GASB 68 Information Now Available June 13, 2016 Keep OPERS Employer Contact Information Updated June 8, 2016

May

OPERS Board of Trustees Certifies Local Rates May 23, 2016

April

Administrative Rule amendments effective April 2016 April 29, 2016

February

Update on GASB Statements 45 and 68

Update on GASB Statements 45 and 68 (Attachment)(PDF document opens in new window)

February 29, 2016

January

Administrative Rule amendment effective Jan. 21, 2016 January 26, 2016

2015

December

Administrative Rule amendments effective Jan. 1, 2016 December 30, 2015

November

2016 IRS Compensation and Contribution Limits November 20, 2015 Changes to Requirements for the Annual Non-Contributing List November 19, 2015 Updates to ECS Related to Re-employment of OPERS Benefit Recipients November 19, 2015

September

GASB approves Statements Nos. 74 and 75 related to Other Postemployment Benefits (OPEB) September 22, 2015

August

Poster reminds employees to keep retirement in mind throughout career August 31, 2015

Attachment: Map out your Retirement Poster(PDF document opens in new window)

Administrative Rule amendment effective Aug. 1, 2015 August 10, 2015

July

ARP mitigating contribution rate July 17, 2015

June

GASB 68 Information Now Available June 30, 2015 GASB 68 Implementation for Accrual Basis Employers June 9, 2015

May

OPERS Board of Trustees Certifies Local Rates May 29, 2015 Employers urged to know about changes to two OPERS retirement plans May 29, 2015 Employer compliance required by June 30, 2015 to identify re-employed retirees May 29, 2015 ARP mitigating contribution rate May 5, 2015

March

Administrative Rule amendments effective March 23, 2015 March 23, 2015 Amendment to Ohio Revised Code Section 145.012 (A)(5) – Election Workers March 19, 2015

February

Update on GASB Statements 27 and 45

Statement 27 attachment(PDF document opens in new window)
Statement 45 attachment(PDF document opens in new window)

February 9, 2016

January

Administrative Rule amendment effective Jan. 21, 2015 January 22, 2015 OPERS-sponsored educational opportunities for employees January 21, 2015

2014

November

2015 IRS Compensation and Contribution Limits November 25, 2014 Administrative Rule amendments effective Nov. 6, 2014, and Jan. 1, 2015 November 5, 2014

October

OPERS Board of Trustees Certifies State Rates effective July 1, 2015 October 3, 2014

August

Employer input requested on GASB exposure drafts impacting OPEB

Attachment: Sample Letter for Employers to GASB(PDF document opens in new window)

August 25, 2014 Update to PPE code of X to indicate Exemption/Excluded August 18, 2014

June

Changes to Administrative Rule and supporting forms: Personal History Record and Employer Request for Return of Unauthorized Contributions June 16, 2014

May

OPERS Board of Trustees Certifies Local Rates May 23, 2014

March

Poster reminds employees to map out retirement decisions

Attachment: Map out your Retirement Poster(PDF document opens in new window)

March 25, 2014

February

Update on GASB Statements 27 and 45

Attachment: GASB Statement No. 27(PDF document opens in new window)
Attachment: GASB Statement No. 45(PDF document opens in new window)

February 20, 2014

January

Administrative Rule amendments effective Jan. 1, 2014 January 13, 2014

2013

December

Required January 2014: Non-Contributing List report December 26, 2013 2014 IRS Compensation and Contribution Limits December 23, 2013

November

New method for reporting longevity payments November 22, 2013 Employer-specific webinars available on implementing GASB’s accounting standards November 7, 2013

October

Student Exemption forms: Important compliance reminders for employer protection October 25, 2013 Disability Forms Revised October 23, 2013

September

Membership determination specifications for decentralized employers September 19th, 2013 Specifications for volunteer opportunities for disability recipients and election workers September 17th, 2013

August

Request for Optional Exemption as Student form updated August 7, 2013

July

Additional legislative changes regarding membership determination requests July 17, 2013 Changes to Administrative Rules extensive July 17, 2013

May

OPERS Board of Trustees Certifies Local Rates May 28, 2013

March

Legislation refines Notice of Right and Request for: Determination for OPERS Membership form March 15, 2013

February

Update on GASB Statements 27 and 45

Attachment: GASB Statement No. 27(PDF document opens in new window)
Attachment: GASB Statement No. 45(PDF document opens in new window)

February 28, 2013 Employer help needed to reach employees eligible to purchase or receive service credit

Service Credit Poster (PDF document opens in new window)

February 8, 2013

January

Clarification on new membership forms January 25, 2013 New rules and amendments effective December 2012 and January 2013 January 25, 2013 Non-teaching college/university representative to OPERS and Deferred Compensation Boards of Trustees is vacant – applicants encouraged January 23, 2013 Disability forms updated January 10, 2013

2012

December

2013 IRS Compensation and Contribution Limits December 21, 2012 Time limit for membership determination requests implemented December 14, 2012

November

ARP mitigating contribution rate unchanged for 2013 November 27, 2012 Changes to certification process for OPERS disability applicants November 20, 2012

October

Important dates for those planning to retire in 2012 October 4, 2012 OPERS Board of Trustees certifies state rates October 1, 2012

August

Disability Process Update August 31, 2012 Employer help needed to get employees thinking and planning for retirement throughout career

Attachment: Right Path Poster(PDF document opens in new window)

August 9, 2012

July

Changes to Membership Determination Process July 3, 2012

June

GASB Revised Approach June 29, 2012 Refund Forms Redesigned June 28, 2012

May

OPERS Board of Trustees Certifies Local Rates May 29, 2012 Employer feedback results in changes to large earnings process

Attachment: FAQ(PDF document opens in new window)

May 14, 2012 Seasonal Employees and Large Earnings Inquiries May 9, 2012

February

Update on GASB Statements 27 and 45

Attachment: GASB Statement No. 27(PDF document opens in new window)
Attachment: GASB Statement No. 45(PDF document opens in new window)

February 24, 2012 Significant changes coming to the Large Earnings review process February 2, 2012

January

New rules and amendments effective Jan. 1, 2012 January 13, 2012

2011

December

Unresolved Large Earnings Will Affect Member Accounts December 9, 2011 2012 IRS Compensation and Contribution Limits December 9, 2011

November

ARP mitigating contribution rate unchanged for 2012 November 22, 2011

October

Contribution Rates Certified for 2012 October 28, 2011 Sample Letter to GASB

Attachment: Sample Letter for Employers to GASB (PDF)(PDF document opens in new window)
Attachment: Sample Letter for Employers to GASB (DOC)(PDF document opens in new window)

October 3, 2011

September

GASB Exposure Drafts on Pension Accounting and Financial Reporting

Attachment: GASB Exposure Drafts Q&A(PDF document opens in new window)

September 7, 2011

August

Guidelines for processing contribution corrections August 19, 2011

June

Employer Help Needed

Attachment: Right Path Poster(PDF document opens in new window)

June 24, 2011 Contribution reporting via prelist... June 14, 2011 Reminder: Conversion Plans Require Annual Review

Attachment: Conversion Plan Template(PDF document opens in new window)

June 1, 2011

May

Roth IRA rollover language updated on OPERS forms and applications;
compliance required by June 30, 2011 May 5, 2011

April

New rules and amendments effective April 18, 2011 April 28, 2011

February

Update on GASB Statements 27 and 45 February 24, 2011 Employer Health Care Contact Information Requested February 23, 2011

January

New rules and amendments effective Jan. 1, 2011 January 31, 2011 Disability determination process enhanced January 24, 2011 My Benefits System (MBS) online refund application available to members January 13, 2011 Timing of Submission of Certification of Employee’s Final Payroll (SRF-85, DRF-85 & LR-2) January 13, 2011

2010

December

Responses to Large Earnings Inquiries may be returned for additional information December 27, 2010 Reminder: Changes slated for reporting payments made under OPERS-approved Annual Conversion Plans

Attachment: Conversion Payments Template(PDF document opens in new window) Available for order here.(PDF document opens in new window)

December 27, 2010

November

2011 IRS Compensation and Contribution Limits November 8, 2010

September

OPERS Board of Trustees Certifies State Rates September 15, 2010 Employers Responsible for Past Reporting Errors September 15, 2010 GASB’s Preliminary Views on Pension Accounting and Financial Reporting by Employers September 10, 2010

August

Uncontested races in 2010 OPERS Board of Trustees Election August 19, 2010

July

Changes slated for reporting payments made under OPERS-approved Annual Conversion Plans July 22, 2010

June

Local contribution rates certified for 2011 June 4, 2010

May

Recent amendment to Chapter 145 of the Ohio Administrative Code May 27, 2010 Authorization for Release of Account Information (LL-2) required for all member account inquiries May 13, 2010 Announcement: 2010 elections for OPERS’ Board of Trustees May 10, 2010

April

Recent amendments to Chapter 145 of the Ohio Administrative Code April 15, 2010

March

Employer Contribution System (ECS) Web-based demonstration for State of Ohio agencies March 23, 2010

February

Disability Retirement process changes February 25, 2010 Mandatory online filing of PHRs effective March 31 February 22, 2010 Employer resources: Web-based seminars on retirement plan options February 18, 2010 Update on GASB Statements 12, 27 and 45 February 18, 2010 Effective March 31: new requirements for conversion plans February 18, 2010 New rules and amendments effective Jan. 1, 2010 February 10, 2010 Recorded Seminar available for Online Personal History Record submission process February 10, 2010 New ECS blocking edits have been implemented February 9, 2010

January

OPERS Annual Statement delivery schedule and reminders January 14, 2010

2009

December

Employer-specific seminar schedule for 2010 December 28, 2009 ARP mitigating contribution rate unchanged for 2010 December 23, 2009 Paper-based Traditional Pension Plan Retirement Application (SR-1T) to be eliminated December 3, 2009 2010 IRS Compensation and Contribution Limits December 1, 2009 Success tips for submitting the Personal History Record (PHR) online December 1, 2009 Rules change means penalties will be assessed for late payments on Early Retirement Incentive plans December 1, 2009 Forms revised to accommodate Roth IRA rollovers; new editions available via OPERS Web site December 1, 2009

September

ECS-reporting employers must file Personal History Record (PHR) online effective first quarter 2010 September 24, 2009 Submission of Certification of Employee’s Final Payroll (F-85) required before submitting Report of Retirement Contributions on ECS September 22, 2009

August

Member contribution rates to increase for law enforcement and public safety groups effective Jan. 1, 2010 August 31, 2009 Local contribution rates certified for 2010 August 31, 2009 Recent amendments to Chapter 145 of the Ohio Revised and Administrative Codes August 28, 2009

June

Questions About the Online Forms Function? Web-based Demonstrations Available in June June 1, 2009

April

Forms Revised, Access New Editions via Web site (For all employers) April 17, 2009 Forms Revised, Access New Editions via Web site (For college and university employer group only)April 17, 2009

March

Legislation Changes Public Safety Directors' Division March 10, 2009

February

Updates on GASB Statements 12, 27 and 45 February 12, 2009 Save Time: Eliminate Sending Unneeded Documents February 11, 2009 Supplemental Contribution Report Revised for Date Information February 2, 2009 Health Care Eligibility Change Slated for 2011 February 2, 2009

January

New Rules and Amendments Effective Jan. 1, 2009 January 22, 2009 OPERS Annual Statement Delivery Schedule and Reminders January 6, 2009

2008

November

Reminder: Employer Contribution Rate Increase Effective January 1 for Law Enforcement and Public Safety Groups November 7, 2008 2009 IRS Compensation and Contribution Limits November 3, 2008

October

OPERS Board of Trustees Certifies State Rates October 6, 2008 Hiring Applicants That are Receiving Disability Benefits October 1, 2008

September

SSA Form Required for New Hires September 19, 2008 Notifying OPERS of Name Changes September 10, 2008

August

Firefighters/EMT/EMS: Membership and Reporting August 28, 2008 Employer Manual Updates as of July 31, 2008 August 5, 2008

July

Report of Retirement Contribution–Supplemental: When and How to Use July 22, 2008 Penalty Assessment Schedule Changed July 16, 2008

June

Local Contribution Rates Certified for 2009 June 11, 2008

May

Clarification for State Agencies Regarding Certification of Employee's Final Payroll May 14, 2008 ECS Submission of Certification for Refund Applications Begins June 13 May 13, 2008

April

URGENT: Certification of Employee's Final Payroll (F-85) Online as of May 9 April 25, 2008 Amended Rules Effective April 2008 April 16, 2008 Reminder: May 1 Deadline for Submission of Pick-up Plan Documentation April 15, 2008 Retirement Forms and Disability Process Changes April 7, 2008

March

Employer Account Summary to be Sent Monthly March 17, 2008

February

Student Exemption Clarifications February 25, 2008 Reminder: Service Purchase by Payroll Deduction Report Must be Submitted via ECS February 14, 2008 2008 Employer Seminar Series Announced February 13, 2008 OPERS Annual Statement Begins Mailing March 3 February 13, 2008 Reminder: March 1 Deadline for Submission of Pickup Plan Documentation February 11, 2008 Updates on GASB Statements 12, 27 and 45 February 4, 2008

January

Amended Rules in Effect With Variable Dates January 16, 2008 Membership Forms Revised and Consolidated January 10, 2008 Amended Rules Effective November 2007 January 9, 2008 Reminder: February 1 Deadline for Submission of Pick-up Plan Documentation January 9, 2008