Contributions on Earnings for TPO or Union Service

Compensation for service to teacher professional organizations (TPOs) or unions must be part of a collective bargaining agreement between the employer and TPO to qualify for contributions. If compensation for TPO service is included in a collective bargaining agreement, contributions on this compensation must be remitted to STRS Ohio with payroll reports.

If you remitted contributions to STRS Ohio during the fiscal year on compensation paid to members for TPO service:

• Include all contributions in the annual report; and
• Submit a completed TPO Contribution Certification form via secure file upload the day you submit your annual report.