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Large Earning Reasons - Definitions
Additional Hours
Additional Hours is used for those employees who typically work less than 40 hours per
week, but have worked an increased number of hours in the reporting period. When selecting this reason,
a Regular Salary is required. Please use the average salary for the employee as the Regular Salary and any
remaining amount under the Additional Hours large earning reason. Employers can use the budgeted, hired, or
average number of hours as a base for the regular salary.
Annual Conversion Payment
Annual Conversion Payments are payments for unused sick, vacation, or personal time converted
to cash, which are allowed if the employer has an OPERS-approved plan on file. Additional information is required
during the large earning review process.
Annual Conversion Payments should be reported on a Supplemental Report. If
reported accurately, the conversion payments will not result in large earning clarifications.
Bonus % of Salary
Bonus % of Salary is a bonus that is based on the employee's annual or hourly wage.
The bonus must be a clean percentage of the employee's salary. The percentage used and the salary on which the
bonus is calculated are required in the large earnings review process.
Contribution Withheld in Error
Contribution Withheld in Error represents contributions that are reported to OPERS
in error. Once the employer provides the amount of the salary submitted in error, OPERS will refund the
contributions back to the employer.
Disability Pay
Disability Pay is used predominately by state agencies. This represents a payment
for an employer sponsored disability plan and requires a breakdown of contributions into
the proper reporting periods.
Disability payments should be reported on a Supplemental Report broken down into
the proper pay periods. If reported accurately, the disability payments will not result in large earning
clarifications.
Longevity
Longevity is a payment made to employees at least once per year, or more frequently,
based on years of service.
Overtime/Comp Time
Overtime/ Comp time is used for hours worked in excess of 40 hours per week that
result in overtime or comp time pay. Employers are required to breakdown the amount of the payment that is
earned in the current calendar year and earned in any prior years. Please respond to the breakdown based on the
Report Period End Date in review, which may not always be the current calendar year.
Pay Increase
Pay Increase is used for a pay increase given in the current reporting period
and earned only in that period.
Retroactive Pay Increase
Retroactive Pay Increase is used when a pay increase is retroactive to prior
reporting periods. A breakdown of contributions into the proper pay periods is required in the large
earning review process.
Retroactive Pay Increase payments should be reported on a Supplemental
Report, broken down into the proper pay periods. If reported accurately, the contributions will not
result in large earning clarifications.
Settlement Agreement
Settlement Agreement is a payment that is made due to a final court order,
arbitration, or personnel board of review decision that results in the employer submitting back pay.
The agreement, along with the awards page, must be faxed to 614-857-1138 for approval as all settlement
agreements are not earnable salary. A breakdown of salary into the proper pay periods is required when
responding to a large earning clarification.
Settlement Agreement payments should be reported on a Supplemental Report,
broken down into the proper earning periods. If reported accurately, the payment will not result in a
large earning clarification.
Underreported/Underpaid
Underreported/Underpaid is used when contributions that were earned in a
prior period other than the Reporting Period in question have been submitted with current contributions.
A breakdown is required to place the contributions into the proper period.
Underreported/Underpaid payments should be reported on an Additional
Regular Report in the proper periods. If the contributions are properly submitted, you will not receive
a Large Earning Clarification.
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