OH SB348

Enacts Section 3309.231 to allow individuals to request the School Employees Retirement System (SERS) board determine whether they are employees for membership purposes, with requests allowed up to five years after beginning service (or longer if physically/mentally incapacitated).

Establishes that the SERS board's determination under Section 3309.231 is final and applies retroactively to services performed before, on, or after the section's effective date for the same employer in the same capacity.

Limits penalties and interest charges for late contributions under Section 3309.571 by capping the total penalty amount at 5% of delinquent contributions that an employer failed or refused to transmit.

Modifies Sections 3309.47, 3309.48, and 3309.01 to reference the new membership determination procedure and update related contribution collection and service credit provisions.

Provides that SERS shall reduce delinquent contribution amounts by Social Security taxes paid on the employee's service during periods when membership was compulsory.