Students are required as employees of a public university to contribute
to the Ohio Public Employees Retirement System (OPERS). As a State of Ohio employee, this contribution
replaces a contribution to social security. Students who meet the credit hour enrollment
requirement (6 hours undergraduate or 4 hours graduate) may waive
contributions to OPERS and receive their full pay.
Students who choose or are required to contribute to OPERS, will make OPERS contributions based on the schedule below. In addition, Medicare tax will be withheld (1.45%) on gross wages for student employees (except international students) who contribute to OPERS due to less than half-time enrollment.
OPERS Contribution - Effective January 1, 2008:
Student Employee Contribution Rate = 10.0%
Employing Department Contribution Rate = 14.0%
Medicare Contribution
Student Employee Contribution Rate = 1.45%
Employing Department Contribution Rate = 1.45%
Refund of OPERS Contributions:
Upon termination of public employment in Ohio, students/alumni may apply for a refund of accumulated OPERS contributions. State law requires a three-month waiting period after ending public employment (i.e. at Kent State University) before students/alumni are eligible to apply for a refund. Eligible individuals should contact the Payroll Office at (330) 672-8640, 236 Schwartz Center, or email payroll@kent.edu, for instructions to request an OPERS refund.
For more OPERS information, visit the OPERS web site.