The contributions required under section 3307.26 of the Revised Code may be paid by the employer in accordance with division (h) of section 414 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 414(h), as amended.
Employer pick up of teacher contributions
Ohio Rev. Code Ann. § 3307.27, under Chapter 3307 | State Teachers Retirement System.
Ohio Rev. Code Ann. § 3307.27