When illness or injury prevents an Ohio public or school employees from being able to continue performing their jobs, they are supposed to be protected by disability plans which are administered through their retirement systems—including the Ohio Public Employee Retirement System (OPERS), the School Employee Retirement System (SERS), and the School Teachers Retirement System (STRS).

You must report as income any amount you receive for your disability through an accident or health insurance plan paid for by your employer: