Employer Digest

Fall 2019


In a continuing effort to enhance employer education, OP&F has created a video that can be viewed on our website. Most OP&F employers use the Employer Self-Serve application for reporting or making payments to OP&F. The video provides a visual and verbal instructional overview of how to navigate the Employer Self-Serve application, including uploading, processing, and submitting a pension file.

The video also covers how to complete a manual entry pension report, how to complete and submit the Summary of Payment Information Form (Recap), and how to make an online payment. The video can be accessed by going to the Employer Self-Serve page here.


Uploading pension contribution reports is easy using the Employer Self Serve option. If you are having trouble logging in, the most common cause is using an outdated webpage bookmark that predates the redesigned OP&F website. Another reason could be logging into the incorrect pension reporting program.

From the home page on the OP&F website, click on the green login box in the upper right-hand corner. From this location be sure to click the log in box under the heading Employer Self-Serve Web in order to access the correct program. When doing this, you will be able to utilize the same user name and password that you have used in the past. If you have any issues, please contact Employer Education at 614-628-8311.



State and local government employees generally earn two types of compensation for their efforts: current compensation and deferred compensation. Examples of deferred compensation are retiree pensions and retiree health care benefits. The Governmental Accounting Standards Board (GASB) Statement numbers 68 and 75 recognize that pension and post-retirement health care benefits are components of the total compensation package and the relationship between employer and employee. Based on this relationship, GASB implemented a requirement that public employers recognize and report a portion of the unfunded liabilities for pensions and other post-employment benefits in their annual financial statements.

Purpose of the reporting statements

The intent of the two GASB statements referenced above is to ensure that public agencies report a snapshot of their long-term post-retirement obligations in a standard format so that the information can be compared to other entities reporting similar information, and to increase transparency and consistency. It is important to note that for Ohio public retirement systems, both employee and employer contributions are set by statute. For OP&F, the employee contributions are 12.25 percent of member gross wages, and the employer contributions are 19.5 percent of member gross wages (police) and 24 percent of member gross wages (fire). The GASB requirements are financial disclosures, not funding requirements. Funding requirements are set by statute.


Under GASB 68 (Accounting and Financial Reporting for Pensions) OP&F employers are required to recognize and report their proportionate share of the net pension liability in their financial statements. OP&F computes the proportionate share for each employer, based on the percentage of that entity’s annual employer contributions compared to employer contributions as a whole for a given OP&F fiscal year.


Under GASB 75 (Accounting and Financial Reporting for Post-Employer Benefits Other than Pensions), employers are required to recognize and report their net liability share of Other Post-Employment Benefits (OPEB). Regarding the OPEB, these benefits are the medical benefits provided for both Medicare eligible retirees and Non-Medicare eligible retirees. Each OP&F fiscal year, a portion of employer contributions are allocated to the Health Care Solvency Fund (HCSF). The allocated amount is 0.5 percent of each employer’s annual contributions. However, because the contribution to the OPEB Plan is at the discretion of OP&F, it was determined that the total employer contribution (rather than the 0.5 percent rate), is the most reliable basis for allocation of the net liability of the employer. As with the pension proportionate share, OP&F computes the OPEB amount for each contributing employer.

Where to find GASB information

OP&F employers can access GASB 68 and 75 information by going to the OP&F website and clicking on Employers/GASB. You can access 2019 information (data through Dec. 31, 2018) as well as 2018 information (data through Dec. 31 2017). You will find your specific allocation information under your unique employer code. If you are not sure what your code is, or if you have any other GASB-related questions, please email OP&F at GASB@op-f.org.


For employers that use OP&F’s online payment application, please note that payments cannot be scheduled on holidays observed by the Federal Reserve.

For holidays falling on Saturday, Federal Reserve banks and branches will be open the preceding Friday. For holidays falling on Sunday, all Federal Reserve offices will be closed the following Monday.


Holiday pay is generally considered to be pensionable salary provided that payment occurs within one year of when it is being earned. When reporting a member’s holiday pay, one question is most important: is the member scheduled to work on the holiday? This question is the most important aspect of determining how to report a member’s holiday pay.

Whether the member actually worked the holiday is only used to determine their pay (holiday premium), not how it should be reported on the OP&F Report of Retirement Deductions. If the answer to the scheduling question above is yes, the holiday pay should be included in code 0 (regular pay). Hours paid and base are not inflated; the pay simply reflects the holiday premium which becomes part of the member’s base pay. Comments can be added on the report to explain the premium. Acceptable comments include Holiday Pay, Holiday Worked, Holiday Included or Holiday Premium.

Furthermore, if the holiday occurs on a scheduled off day, and the member is called in to work it, or is paid for the holiday, it is to be coded under pay code 1 (holiday pay), with the appropriate earn dates and paid hours. Report the gross wages and pension deductions under this entry. The same applies for payouts of banked or unused holiday time. Please be aware that banked holiday time is only pensionable when paid within one year of when it is earned and cash outs of floating or personal holidays are not pensionable.


Important dates and deadlines are also posted on OP&F’s website under the Employers menu in the Calendar of Billing Deadlines and Events section.


31 Payroll deductions, member and employer contributions and payroll reports for August 2019


31 Payroll deductions, member and employer contributions and payroll reports for September 2019


2 Semi Annual Accrued Liability Bills

30 Payroll deductions, member and employer contributions and payroll reports for October 2019


31 Payroll deductions, member and employer contributions and payroll reports for November 2019

OP&F provides the Employer Digest as a general reference material in order to assist employers in properly reporting required contributions to OP&F, as well as submitting the required forms and materials that are necessary to provide benefits for our members. As a general reference material, the Employer Digest may not sufficiently represent all of the details applicable to the subjects discussed. Nothing contained in this newsletter is meant to interpret, extend or change, in any way, OP&F’s governing statutes, administrative rules or policies. If you have any questions or need information on any subjects referenced in the Employer Digest, please contact OP&F.

COPYRIGHT © 2019 by Ohio Police & Fire Pension Fund, All Rights Reserved.

For a PDF copy of the Summer Employer Digest, please click

Posted 9/24/2019