Ohio Rev. Code » Chapter 145
Ohio Revised Code

Ohio Rev. Code § 145.48 (2026)

Rate of employer contribution

✓ current as of May 2026
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Effective:
January 7, 2013
Latest Legislation:
Senate Bill 343 - 129th General Assembly
PDF:
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(A) Each employer shall pay to the public employees retirement system an amount that shall be a certain per cent of the earnable salary of all contributors to be known as the "employer contribution," except that the public employees retirement board may raise the employer contribution to a rate not to exceed fourteen per cent of the earnable salaries of all contributors.

(B)(1) On the basis of regular interest and of such mortality and other tables as are adopted by the public employees retirement board, the actuary for the board shall determine the liabilities and employer rates of contribution as follows:

(a) The percentage of earnable salary that, when added to the per cent of earnable salary contributed by each member, will cover the costs of benefits to be paid to members for each year of service rendered;

(b) The percentage of earnable salary that, if paid over a period of future years, will discharge fully the system's unfunded actuarial accrued pension liability;

(c) The percentage of earnable salary designated by the board to pay benefits authorized under section 145.58 of the Revised Code.

(2) If recognized assets exceed the liabilities for service previously rendered, on approval of the board, a percentage of earnable salary may be deducted from the employer rates of contribution that, if deducted annually over a period of future years, will eliminate the excess.
Notes of Decisions
Cited in 9 cases, 1959–2020 · leading case: State ex rel. Schaengold v. Ohio Pub. Employees Ret. Sys., 114 Ohio St. 3d 147 (Ohio 2007).
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State ex rel. Schaengold v. Ohio Pub. Employees Ret. Sys., 114 Ohio St. 3d 147 (Ohio 2007). “01(A) definition of public employee does not include any person who “is employed on a contractual basis as an independent contractor under a personal service contract with a public employer.”
Georgetown v. Brown Cty. Bd. of Elections (Slip Opinion), 2019 Ohio 3915 (Ohio 2019). · cites it 2× “therefor, for the establishment and maintenance of lines of fire-alarm communications, for the payment of firefighting companies or permanent, part-time, or volunteer firefighting, emergency medical service, administrative, or communications personnel to operate the same,…”
State ex rel. Tarrier v. Pub. Emps. Ret. Bd., 2020 Ohio 681 (Ohio Ct. App. 2020). · cites it 2× “The amounts paid by any employer under section 145.48 of the Revised Code shall be credited to the employers' accumulation fund.”
Betts v. Hamilton Cnty. Bd. of Mental Retardation, 631 F. Supp. 1198 (S.D. Ohio 1986). · cites it 2× “PERS argues that it cannot be defined as an employer because it is independent of HCBMRDD and is only involved to the extent that it receives county contributions to the public employees retirement system pursuant to Ohio Rev. Code § 145.48. The ADEA, inter alia, prohibits…”
State Ex Rel. Orange Twp. Bd. of Trs. v. Delaware Cnty. Bd. of Elections, 2013 Ohio 36 (Ohio 2013). · cites it 4× “water supply and materials therefor, or the establishment and maintenance of lines of fire alarm telegraph, or the payment of firefighting companies or permanent, part-time, or volunteer firefighting, emergency medical service, administrative, or communications personnel to…”
City of Lancaster v. Pub. Employees Ret. Sys., 532 N.E.2d 144 (Ohio Ct. App. 1987). · cites it 2× “17, to commence payments to the Employers’ Accumulation Fund on behalf of the employee, see R.C. 145.48, and to deduct contributions from each employee’s salary and to transmit the contributions to the PERS, see R.”
State ex rel. O'Grady v. Griffing, 2013 Ohio 2615 (Ohio Ct. App. 2013). · cites it 2× “47 of the Revised Code, and the employer shall make contributions in accordance with section 145.48 of the Revised Code. {¶14} (2) A public employer that employs a PERS retirant or other system retirant, or enters into a contract for services as an independent contractor with a…”
State ex rel. Pub. Employees Ret. Bd. v. Baker, 169 Ohio St. (N.S.) 499 (Ohio 1959). · cites it 2× “This is disclosed by the following plain mandatory language of Section 486-33/, General Code (Section 145.48, Revised Code): “Each county, municipality, park district, conservancy district, health district and public library shall pay to the employers’ accumulation fund the same…”
State ex rel. Ruff v. Pub. Employees Ret. Bd., 586 N.E.2d 113 (Ohio 1992). “47 requires a public employee to contribute to the system, and R.C. 145.48 requires a public employer to contribute a certain percent of the earnable salary of an employee member to the employers’ accumulation fund.”
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