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3.85 Firefighters

We explain the coverage of firefighters. We include IMRF, local fire pension funds, and Social Security Social Security coverage for IMRF members is required, except for a limited number of firefighters and police officers, by an agreement between the State of Illinois and the Commissioner of Social Security under Section 218 of the Social Security Act. IMRF members pay Social Security taxes on wages up to the wage base, and IMRF employers pay an equal amount. IMRF employers remit these taxes to the Internal Revenue Service. Applications for benefits and questions about Social Security should be directed to the local Social Security district office or representative or call 1-800-772-1213. coverage. Coverage rules vary from employer to employer, and therefore, we identify each employer individually.

1. Firefighters - Definition

2. Firefighters in Cities, Villages, Incorporated Towns, and Fire Protection Districts

3. Fire Chiefs

4. Non-Fire Earnings

5. Volunteer Firefighters

6. Fire Prevention Bureaus