Are some types of payments excluded from STRS Ohio compensation?
Yes. The following types of payments are examples of payments not subject to STRS Ohio contributions in accordance with Ohio law: Payments for accrued but unused sick leave, personal leave and vacation leave, including payments for perfect attendance; Vacation pay concurrent with other periods for which compensation is paid; Amounts paid to provide insurance coverage or cash payments in lieu of providing insurance, including Medicare; Payments based on retirement; Retroactive increases not paid in accordance with uniform criteria applicable to all employees; Payments for services not actually rendered; Reimbursed job-related expenses such as car allowances; and Severance pay.
