EMPLOYER MANUAL - Ohio Police & Fire Pension Fund

EMPLOYER MANUAL

MANUAL FOR FISCAL OFFICERS OF EMPLOYERS OF ACTIVE OHIO POLICE AND FIREFIGHTERS

FOR THE MOST CURRENT EDITION, VISIT WWW.OP-

Revised April 2023

Board of Trustees' message

Dear employers,

This publication is designed as a reference guide to assist employers of the Ohio Police & Fire Pension Fund (OP&F) in reporting contributions and submitting the required forms and materials needed for OP&F to provide benefits for our members. It is not intended to serve as the definitive legal document of OP&F's employer policies, but will provide answers to the most common questions and will offer valuable information to assist employers in properly reporting all required contributions, and in submitting all required paperwork in a timely and accurate manner. The manual is designed for fiscal and payroll officers, although human resource and personnel managers may also find it useful. Every effort has been made to ensure that information contained in this manual is current and correct. However, periodic updates will be mailed to all employers. Finally, please visit the employer section of the OP&F Web site at op? employers for up?to?date employer reporting information. If you have any questions, or need information on any item not addressed in this manual, please contact OP&F and we will be sure to assist you in every way possible. Sincerely,

The OP&F Board of Trustees

OP&F Employer Manual: for employers of active Ohio police officers and firefighters

(Revised April 2023)

Quick start employer reporting guide

Who are OP&F members?......................................................3 What are our reporting requirements?....................................3 OP&F Member contribution rates............................................3 Member contribution rate history.............................................4 OP&F Employer contribution rates..........................................4 Contribution due dates............................................................4 Report of retirement deductions..............................................5 Payments remitted to OP&F....................................................5 Report of payroll deductions for service credit purchases....... 5 Employer penalties..................................................................5 Employer training....................................................................5

General information

About OP&F............................................................................6 Mission, vision and core values...............................................6 Contacting OP&F....................................................................6 Important dates and deadlines for employers......................... 7 Services offered to employers.................................................7

Member information

Eligibility.................................................................................. 8 OP&F membership requirement summary.............................. 8 Member Information form and Employer Certification of Member Enrollment ................................................................9 Social Security form SSA-1945...............................................9 Pre?employment physical examination requirements...........10 PEP minimum medical testing/diagnostic procedures........... 11 Termination............................................................................ 11 Transfer and layoff................................................................. 11 Reinstatement due to agreement, court order or arbitrator... 11 When an employer cannot obtain a required test.................. 11 PEP Penalties........................................................................12 Special penalty provision.......................................................12 Penalty dispute......................................................................12 Purchasing prior service credit..............................................13 Service credit purchase through payroll deduction............... 13

Table of Contents

Employer reporting

Tax-deferred payroll deduction contracts are irrevocable...... 14 Termination pay.....................................................................14 Employer reporting and payment requirements.................... 15 Summary of Payment Remittance Information form (recap)... 15 A closer look at the Summary

of Payment Remittance Information form............................ 16 Accrued liability payments.....................................................17 Employer payment options....................................................18 Payments made through the OP&F online payment system.... 19 Reporting OP&F member payroll data..................................19 Reporting earnable salary.....................................................21 Earnings considered non-salary............................................22 Keeping current contracts/ordinances on file with OP&F...... 22 Payroll reporting options........................................................22

Reporting member contributions

Employer responsibilities.......................................................23 Requirements for payroll reporting........................................23 Required reporting components............................................23 Earning types........................................................................25 Other earnings codes............................................................26 Hours base............................................................................26 Hours paid.............................................................................27 Gross salary..........................................................................28 Member taxed deduction.......................................................28 Member salary reduction.......................................................28 Employer paid, or fringe, benefit contribution........................ 29 Work codes............................................................................29 Comments section.................................................................29 Page total..............................................................................29 Report total............................................................................30 Signature............................................................................... 30 Sample Report of Retirement Deductions............................. 30 Payroll reporting tips..............................................................30 Reporting holiday pay............................................................30 Military pay and military granting...........................................31

(contents continued on next page)

OP&F Employer Manual: for employers of active Ohio police officers and firefighters

(Revised April 2023)

Table of Contents

Reporting retroactive pay......................................................32 Reporting pay adjustments....................................................33 Case scenario.......................................................................33 Case resolution.....................................................................33 Reporting grievances or settlements.....................................34 Missing contributions.............................................................34 Reporting for members on workers' compensation............... 34 Explaining wage fluxuation/variance.....................................35 Averaging pay........................................................................35 Furlough hours......................................................................36 Changing pay cycles.............................................................36 Using compensatory time .....................................................37 Trading shifts.........................................................................37 Picked-up contributions.........................................................38 Implementing or changing an existing pick-up plan.............. 38

Employer self-service payroll reporting

Employer self-service payroll reporting.................................38 Self-service web manual method..........................................39 Self-service web import method............................................40 File Transfer Protocol (FTP) method.....................................40 Layout and specifications: Employer's work report export.... 41

Employer payroll reporting

penalty structure

Employer payroll reporting structure.....................................42 Automatic penalties for late reporting and/or payments........ 42 Non-automatic penalties: items eligible for 30-day "cure"..... 42 Special penalty provisions.....................................................43 Payment plan for delinquent employers................................44

Service retirement or filing for disability benefits

Required documentation.......................................................44 Interim Payment Certificate...................................................44 Employer Accounting of Member Compensation form.......... 45 Disability application: employer responsibilities.................... 45 Other adjustments to member contributions......................... 46 Ohio Public Safety Officers Death Benefit Fund.................... 46 Survivor benefits....................................................................46 Benchmark Salary Excess Refunds......................................46

Appendix

Member Information form and Employer Certification of Member Enrollment.................................................................A Information on Social Security Form SSA?1945.....................B Pre?Employment Physical requirements............................... C Employer Information form..................................................... D Service Credit Model Pick-up resolutions................................E Member Contribution Model Pick-up resolutions.....................F Summary of Payment Remittance information....................... G Automated Clearing-House (ACH) Information...................... H Report of Retirement Deductions.............................................I Employer's Work Report Export Specifications for Electronic Payroll Reporting.................................................... J Interim Payment Certificate.....................................................K Employer Accounting of Member Compensation.................... L Selected sections, ORC, OAC...............................................M

OP&F Employer Manual: for employers of active Ohio police officers and firefighters

(Revised April 2023)

Quick start guide

Quick start OP&F employer reporting guide

This quick start guide summarizes some of the key elements of payroll reporting and other key reports required for Ohio Police & Fire Pension Fund (OP&F) employers. The information included is not a substitute for the detailed instructions included in the OP&F Employer Manual or applicable sections of the Ohio Revised Code (ORC). To prevent costly penalties for improper reporting or late submissions, please become familiar with this entire manual and the applicable sections of the code.

Who are OP&F members?

OP&F members are full?time firefighters and police officers. OP&F cannot accept contributions for part?time employees and other safety officers that may or may not be covered by the Ohio Public Employees Retirement System (OPERS) or Social Security. The Ohio Revised Code (ORC 742.01) specifically defines the requirements that determine a full-time police officer or firefighter.

When a new OP&F member is hired, the employer must remit the following completed forms to OP&F:

? A completed Employer Certification of Member Enrollment. This must be submitted at the time of hire; ? A Pre?Employment Physical (PEP) form and associated reports documenting completion of various pre?employment

physical examinations. These examinations are to be completed prior to the date of hire. These tests and the corresponding forms are due to OP&F within 60 days of the member's date of hire; and ? A copy of the completed Statement Concerning Your Employment in a Job Not Covered by Social Security (Form SSA?1945).

The employer must also submit documentation (such as an appointment letter or meeting minutes) that verifies/confirms the member's full-time appointment date. For firefighters, the employer must also provide a copy of the firefighter training certificate earned upon completion of such training. A copy of their certification cards will also suffice.

What are OP&F reporting requirements?

OP&F member contribution rate: The member's contribution rate is currently 12.25 percent of gross pensionable salary. Pension reform legislation passed in September 2012, mandated a gradual increase in the OP&F member contributions as follows:

Member contribution rate increases

Salary Earned in Pay Period Beginning Date

July 2, 2013

Salary Earned In Pay Period Ending Date

July 1, 2014

Member Contribution Rate

10.75%

July 2, 2014 July 2, 2015

July 1, 2015 and thereafter

11.50% 12.25%

OP&F Employer Manual: for employers of active Ohio police officers and firefighters

(Revised April 2023)

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