4.21 Due Dates for IMRF Deposits and Reports

A. Twentieth (20th) Day of Each Month for the Preceding Month:

1. Monthly Report of IMRF Member Wages and Contributions detail submitted via IMRF Employer Access Web Wage Repor Data Collection.

2. Payments made to IMRF via Employer Access portal pre-authorized debit (PAD) from the bank account associated with the account. (See 4.23C Wage Payments Must Be Submitted Electronically.)

B. Twenty-first (21st) Day of Each Month:

1. Interest charges begin for deposits not received for Wage Report invoices. Upon receipt of the payment, the system will automatically calculate and invoice the late payment fee for delinquent payments.

2. Minimum monthly contributions, if applicable, are invoiced and available for payment on Employer Access Account Summary page. (See 7.21 F. Minimum contributions)

C. Last Day of the Month:

Minimum monthly payment contribution is due.

- Interest charges for delinquient minimum monthly contribution invoices begin on the 1st day of the following month. Upon receipt of payment, the system will automatically calculate and invoice the late fee for delinquent payments.

D. Fiftieth (50th) Day Following the Due Date:

The wage report is conisdered delinquent. Effective September 1, 2005, a $25 per month delinquent filing fee will be charged to an employer who submits its wage report more tham 50 days after the due datae.