Ohio Admin. Code 3307:1-2-01 - Service credit
(A) As
used in section
3307.53
of the Revised Code and this rule:
(1)
"Full-time service" means employment as a teacher under a contract that:
(a) Requires teaching service that begins and
ends on either:
(i) The first and last day of
a year consisting of three hundred sixty-five days; or
(ii) The first and last day of a school year
of at least the minimum hours required by sections
3313.48
and
3314.03
of the Revised Code or two semesters; and
(b) Provides compensation in an amount equal
to the rate paid under an employer's overall salary schedule for teachers of
the same experience teaching the entire day for every day of the school year.
College and university teachers must be employed under a contract that provides
compensation equal to the rate paid to other teachers of the same experience
teaching the designated full-time equivalent workload.
(2) "Part-time service" means employment on
any basis other than those identified in paragraph (A)(1) of this
rule.
(B) Calculation of
service credit for full-time service:
(1) One
hundred twenty or more days or two semesters of contributing service as a
teacher for a single employer constitutes one year of service credit to be used
in determining total credit for retirement purposes.
(2) If less than one hundred twenty days of
teaching, the annual service credit will be determined in accordance with
paragraph (C) of this rule.
(C) Calculation of service credit for
part-timeservice
part-time service :
(1) If a teacher has taught in a given year
for one employer for at least ninety days or five hundred hours, where hours
are used only when the actual number of days of service is not available from
the employer's records, service credit shall be calculated as follows, provided
that the employment relationship has been in effect for a period of time at
least equal to one hundred twenty days of that school year:
(a) If total compensation for the year is in
an amount at least equal to the base amount as defined in section
3317.13
of the Revised Code, annual service credit shall be one year.
(b) If total compensation for the year is in
an amount less than the base amount as defined in section
3317.13
of the Revised Code, annual service credit shall be the lesser of:
(i) Actual days of service divided by one
hundred eighty; or
(ii) Hours of
service divided by one thousand, but only if the actual number of days of
service is not available from the employer's records; or
(iii) Actual compensation for the year
divided by twelve thousand dollars.
(2) If a teacher has taught for one employer
for less than ninety days or five hundred hours in a year or the employment
relationship has been in effect for a period of time less than one hundred
twenty days of that school year:
(a) Service
credit will be determined by the lesser of:
(i) Dividing the number of days or partial
days for which compensation was paid for actual teaching service rendered by
one hundred eighty; or
(ii) Actual
compensation for the year divided by twelve thousand dollars.
(b) If actual number of days or
partial days taught is not available from payroll records and the teacher is
compensated for hourly service, service credit will be determined by the lesser
of:
(i) Dividing the number of hours for which
compensation was paid by one thousand; or
(ii) Actual compensation for the year divided
by twelve thousand dollars.
(3) If actual number of days or partial days
taught is not available from payroll records and the teacher is compensated for
per cent based salaried service, service credit granted on a contract which is
issued on per cent of full-time employment as a teacher will be determined in
accordance with the actual contract percentage averaged over three quarters or
two semesters during the year, except that one full year of service credit will
be granted when such employment exceeds sixty-six per cent averaged over three
quarters or two semesters during the year.
(D)
Supplemental
salaried service: Compensation received as a result of reimbursement from a
contracted third party or agency for supplemental services rendered in addition
to the full-time contracted work period or workload shall not be subject to
contributions to the state teachers retirement system as provided in division
(B) of section 3307.01 of the Revised Code and section 3307.26 of the Revised
Code. As such, no service credit is granted for these services.
Calculation of service credit for full-time or part-time
service does not include days when the teacher was on-call and no teaching
service was performed.
(E)
Non-teaching periods: Service credit granted for contribution paid during
non-teaching periods authorized in sections
3307.77
and
3345.28
of the Revised Code shall be determined by the amount of contribution actually
paid divided by the amount of contribution the member would have paid for
full-time employment if the nonteaching period had not occurred.
(F) Credit for teaching service in and after
September 1971 previously reported for all active members on the date of this
amendment of this rule may be recalculated in accordance with this rule. Credit
for part-time salaried service earned prior to September 1971 may be evaluated
and recalculated in accordance with the versions of this rule in effect between
December 23, 1976 and the effective date of this amendment.
Notes
Promulgated Under: 111.15
Statutory Authority: 3307.04
Rule Amplifies: 3307.53
Prior Effective Dates: 12/23/1976, 12/26/1981, 01/19/1996, 07/01/2001 (Emer.), 09/17/2001, 06/11/2010, 05/07/2015, 07/01/2019, 05/07/2020
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