If a police officer works in an additional position in your governmental unit which is not in the Police Department, this position should be judged separately from the police duties.
If the additional position requires fewer hours worked than the annual hourly standard per year, it is under Social Security only. If the additional position meets the hourly standard, those earnings are covered by IMRF and Social Security.
Non-police earnings of IMRF participating members should be included as earnings on the monthly reports. Non-police earnings of a police officer who does not meet the annual hourly standard are covered by Social Security only.
Non-police earnings of IMRF participating members should be included as earnings on the monthly reports and also be reported to the IRS as Social Security wages. Non-police earnings of a police officer who does not meet the annual hourly standard are covered by Social Security only.