6.05 To Open an Account - New or Rehired Member

You should enroll an employee in IMRF as soon as he or she occupies an IMRF covered position (qualified position Also known as covered position. An IMRF qualified position is one which will equal or exceed an employer's annual hourly standard. An employee is required to participate in IMRF if he or she works in an IMRF qualified position.) (see Section 3). Failure to enroll an employee promptly with IMRF could eventually delay payment of benefits.

After an employee is enrolled in IMRF, he or she becomes a member. Public Act 96-0889 created a second tier for IMRF’s Regular and Revised Elected County Official Plan. Effective January 1, 2011, IMRF will assign a benefit tier to an employee when he/she is enrolled in IMRF’s Regular or ECO plans. The plan tier is based on the member’s participation date:

Tier 1: Members enrolled in any IMRF plan before January 1, 2011. If a Tier 1 member:

• Stops participating in IMRF and is again enrolled in IMRF, the member will participate in Tier 1.

• Changes IMRF employers, the member will participate in Tier 1.

• Terminates participation, takes a refund of his or her contributions and is later enrolled in IMRF, the member will participate in Tier 1. (Member is not required to pay back the refund)

Tier 2: Members first enrolled in IMRF on or after January 1, 2011

EXCEPTIONS: Members enrolled in IMRF on or after January 1, 2011, will participate in Tier 1 if the member:

• Previously participated in IMRF or in a reciprocal retirement system (except the judges or General Assembly retirement system) even if the member took a refund of his or her contributions and has not yet repaid the refund
  or

• Purchases omitted service credit that creates a participation date before January 1, 2011.

Once the member's enrollment is confirmed, the member receives a ”New Member Packet.” In this packet, the member receives a letter confirming his or her 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. number, birth date, IMRF employer name, effective date of IMRF participation, and IMRF plan tier. The member also receives an IMRF benefit booklet and other general information about IMRF.

Service Credit Granted When Paid
IMRF grants service credit for each month a member works, receives earnings, and makes the required IMRF contributions. There are exceptions to the ”service credit only when paid” requirement, such as seasonal employees , elected officials, or employees paid irregularly. (See 6.10 C. Member Paid Irregularly and 6.10 D. Seasonally Employed Member.)