Ohio Revised Code|Section 145.47 | Per cent of compensation required as contribution - deductions.

                                                
(A) Each public employee who is a contributor  to the public employees retirement system shall contribute eight  per cent of the contributor's earnable salary to the employees'  savings fund, except that the public employees retirement board  may raise the contribution rate to a rate not greater than ten per  cent of the employee's earnable salary.  
(B) The head of each state department, institution, board,  and commission, and the fiscal officer of each local authority  subject to this chapter, shall transmit to the system for each  contributor subsequent to the date of coverage an amount equal to  the applicable per cent of each contributor's earnable salary at  such intervals and in such form as the system shall require. The  head of each state department and the fiscal officer of each local  authority subject to this chapter shall transmit promptly to the  system a report of contributions at such intervals and in such  form as the system shall require, showing thereon all the  contributions and earnable salary of each contributor employed,  together with warrants, checks, or electronic payments covering  the total of such deductions. A penalty shall be added when such  report, together with warrants, checks, or electronic payments to  cover the total amount due from the earnable salary of all  amenable employees of such employer, is filed thirty or more days  after the last day of such reporting period. The system, after  making a record of all receipts under this division, shall deposit  the receipts with the treasurer of state for use as provided by  this chapter.
(C) Unless the board adopts a rule under division (D) of this  section, the penalty described in division (B) of this section for  failing to timely transmit a report, pay the total amount due, or  both is as follows:
(1) At least one but not more than ten days past due, an  amount equal to one per cent of the total amount due;
(2) At least eleven but not more than thirty days past due,  an amount equal to two and one-half per cent of the total amount  due;
(3) Thirty-one or more days past due, an amount equal to five  per cent of the total amount due.
The penalty described in this division shall be added to and  collected on the next succeeding regular employer billing.  Interest at a rate set by the retirement board shall be charged on  the amount of the penalty in case such penalty is not paid within  thirty days after it is added to the regular employer billing.
(D) The board may adopt rules to establish penalties in  amounts that do not exceed the amounts specified in divisions  (C)(1) to (3) of this section.
(E) In addition to the periodical reports of deduction  required by this section, the fiscal officer of each local  authority subject to this chapter shall submit to the system at  least once each year a complete listing of all noncontributing  appointive employees. Where an employer fails to transmit  contributions to the system, the system may make a determination  of the employees' liability for contributions and certify to the  employer the amounts due for collection in the same manner as  payments due the employers' accumulation fund. Any amounts so  collected shall be held in trust pending receipt of a report of  contributions for such public employees for the period involved as  provided by law and, thereafter, the amount in trust shall be  transferred to the employees' savings fund to the credit of the  employees. Any amount remaining after the transfer to the  employees' savings fund shall be transferred to the employers'  accumulation fund as a credit of such employer.
(F) The fiscal officer of each local authority subject to  this chapter shall require each new contributor to submit to the  system a detailed report of all the contributor's previous service  as a public employee along with such other facts as the board  requires for the proper operation of the system.
(G) Any member who, because of the member's own illness,  injury, or other reason which may be approved by the member's  employer is prevented from making the member's contribution to the  system for any payroll period, may purchase service credit for the  period of absence within one year. Credit shall be purchased under  this division in accordance with section 145.29 of the Revised  Code.