Participation in IMRF is not optional for employees who meet the annual hourly standard. Exceptions to the participation requirement exist for the following positions:
For all other employees, if he or she meets the requirements, enrollment in IMRF is mandatory and cannot be excused. Part-time employees meeting these requirements must be enrolled even though they are not entitled to other fringe benefits such as vacation days, sick leave, and hospitalization insurance.
Failure to require IMRF participation and to make contributions can result in substantial charges for omitted member and employer contributions in the future. See Section 6.40 5 Omitted Service for further information about omitted service costs. Even though you fail to deduct contributions from their earnings, employees are entitled to service credits toward their pensions and may pay for the omitted service at a later date. Your governmental unit will be responsible for the remainder of the pension cost.
Learn more about IMRF participation from the topics below: