Ohio Admin. Code 742-9-10 - Employer reporting requirements
(A) For purposes of this rule, "required
penalties" shall mean the penalties prescribed by section
742.352 of the Revised Code, as
modified by rule
742-8-07 of the Administrative
Code.
(B) For purposes of section
742.32 of the Revised Code, the
"report of employeee deductions" that employers must transmit to Ohio police
& fire pension fund ("OP&F") shall be on the report of retirement
deductions form provided by OP&F and found on OP&F's website,
www.op-f.org, and shall be consistent
with the requirements outlined in this rule.
(C) For purposes of section
742.32 of the Revised Code, the
term "employee" shall refer to a "member", as such term is defined in divisions
(A)(2)(a) and (B)(2)(a) of section
742.01 of the Revised
Code.
(D) For purposes of section
742.32 of the Revised Code, the
deduction shall be taken on "salary" paid by the employer to the employee for
the month covered in that report, pursuant to the terms of division (L) of
section 742.01 of the Revised Code and
the rules of the Administrative Code adopted pursuant to that
section.
(E) The form of the
employer's report of employee deductions shall be deemed properly filed with
OP&F if all of the following occurs:
(1)
The completed form of the report that is filed with OP&F by the statutory
deadline is consistent with the report of retirement deductions form and meets
all the following requirements:
(a) A separate
report for the report of deductions for firefighter members and a separate
report for the report of deductions for police officer members;
(b) The reports are submitted electronically
to OP&F and meet the technical specifications provided to the employers by
OP&F, as may be amended from time to time with prior notice to the
employer;
(c) The reporting of
"salary" is consistent with the requirements outlined in this rule;
and
(d) The reporting of picked-up
contributions, whether done through a salary reduction or paid on behalf of the
member, must be consistent with the requirements outlined in rule
742-7-14 of the Administrative
Code.
(2) The report
and/or payment is
are accompanied by
a completed OP&F recap form as referenced in rule
742-9-17 of the Administrative
Code, and is received by OP&F by the statutory deadline.
It is OP&F's preference that the recap form is
sent along with the payment, rather than the report. For electronic filers, the
recap form must still be received by OP&F by the statutory
deadline.
(3) The
contributions due under section
742.32 of the Revised Code must
be paid
accompany
the report of employee deduction and be submitted electronically to
OP&F by the statutory deadline, must match the amount outlined in the recap
form referenced in rule
742-9-17 of the Administrative
Code, and must match the total amount reported on the report referenced in
paragraph (E)(1)(a) of this rule. As referenced in
paragraph (E)(2) of this rule, it is OP&F's preference that the recap form
accompany this payment.
(4) For newly hired members, the report and
payment is accompanied by a form provided by OP&F and documentation showing
the member's appointment to a full-time position as a police officer or
firefighter to the extent that it exists.
(F) In order to verify the reporting of
"salary" consistent with the provisions of division (L) of section
742.01 of the Revised Code and
section 742.32 of the Revised Code and
the corresponding rules of the Administrative Code, OP&F may request
detailed pay records involving the member's wages and/or service credit from
the employer at any time.
(G) For
purposes of assessing the required penalties for all filings due OP&F under
section 742.32 of the Revised Code,
OP&F shall take the following course of action:
(1) No report/no payment. If the required
payment prescribed by section
742.32 of the Revised Code is
not made in accordance with the deadline outlined in such section and no report
of employee deductions is filed with OP&F in accordance with the deadline
outlined in such section, which includes the recap form, OP&F shall assess
the required penalties.
(2)
Report/no payment. If the required report of employee deductions prescribed by
section 742.32 of the Revised Code and
more fully outlined in this rule is filed with OP&F in accordance with the
deadline outlined in such section, but the proper payment is not paid to
OP&F in accordance with the deadline outlined in such section, OP&F
shall assess the required penalties.
(3) No report/payment. If the required report
of employee deductions prescribed by section
742.32 of the Revised Code and
more fully outlined in this rule is not filed with OP&F in accordance with
the deadline outlined in such section, but a payment is made with OP&F in
accordance with the deadline outlined in such section, OP&F shall assess
the required penalties.
(4) All
other cases, the following shall apply:
(a)
Non-conforming payroll report. OP&F shall give notice to the employer of
the non-conforming nature of the report and allow the employer to have an
opportunity to take corrective actions to cure such deficiencies within thirty
days of OP&F's notice of deficiency (referred to herein as the "cure
period"), and the following shall apply:
(i)
If the employer files a correct report of employee deductions in OP&F's
approved format and such report is received by OP&F on or before the
expiration of the cure period, no penalties will be assessed by OP&F
against the employer.
(ii) If
OP&F does not receive from the employer the proper report of employee
deductions on or before the expiration of such cure period, then OP&F will
assess the required penalties beginning the day after the expiration of the
cure period.
(b) In all
other situations, OP&F will notify the employer of the employer's failure
to comply with the provisions of section
742.32 of the Revised Code and
shall allow the employer to still have an opportunity to take the corrective
actions identified in the notice from OP&F within thirty days of OP&F's
notice (referred to herein as the "cure period"), and the following shall
apply:
(i) If the employer files a correct
report of employee deductions in OP&F's approved format and such report is
received by OP&F on or before the expiration of the cure period, no
penalties will be assessed by OP&F against the employer.
(ii) If OP&F does not receive from the
employer the proper report of employee deductions on or before the expiration
of such cure period, then OP&F will assess the required penalties,
beginning the day after the expiration of the cure period.
(5) Even with the cure period, the
employer will still be assessed any statutory fines for late filings and/or
payments, as the case may be under the applicable statutory
provision.
(6) This rule shall
apply once the payment and/or report has been filed with OP&F and shall not
limit any other remedies available to OP&F by law.
(H)
The monthly
payments required by section
742.35 of the Revised Code shall
be sent to OP&F electronically and meet the technical specifications
provided to the emoloyers by OP&F, as may be amended from time to time with
prior notice to the employers. The payments shall be accompanied by a completed
OP&F recap form, as referenced in rule
742-9-17 of the Administrative
Code.
Notes
Promulgated Under: 111.15
Statutory Authority: 742.10
Rule Amplifies: 742.32, 742.352
Prior Effective Dates: 11/18/1999 (Emer.), 03/16/2000, 08/31/2000 (Emer.), 11/23/2000, 02/11/2002 (Emer.), 04/29/2002, 05/30/2002 (Emer.), 08/22/2002, 11/17/2003, 11/30/2005 (Emer.), 02/16/2006, 06/04/2006, 07/19/2007, 05/22/2008, 09/22/2008, 12/12/2013, 07/04/2021
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