These governmental units have established a police pension fund or are required by law to do so. They first came under Social Security either in 1957 as a member of IMRF or when they joined IMRF thereafter.
Police officers do not participate in IMRF because
The governmental units:
Police officers are not in IMRF even if they do not participate in the local police fund. (See the exception for police officers performing non-police protection duties, 3.80 D. Non-Police Earnings).
Exception: If your police chief is part-time but works enough hours to qualify for IMRF, the chief will participate in the IMRF Regular plan.
Police officers are not covered by Social Security when they are:
Police officers are covered by Social Security when they are:
If a regular employee who participates in IMRF also serves as a part-time, special, or auxilliary police officer, only his or her earnings as a regular employee are IMRF earnings. The police earnings are not reported to IMRF, but are reported to Social Security.
The Pension Code allows some full-time police chiefs to participate in IMRF as Sheriff’s Law Enforcement Personnel (SLEP ) members. For more information on this, please refer Paragraph 3.80C
A full-time police chief must choose between the police pension fund and IMRF SLEP within the first three months of employment, if the chief intends to participate in either. Police chiefs who first become a participating employee on or after January 1, 2019 are prohibited from opting into IMRF SLEP as police chief.
A chief who does not participate in your local police pension plan or in IMRF is covered by Social Security unless the municipality provides an alternative plan. A chief in the police pension fund, IMRF, or who has an alternative plan provided by the municipality is not covered for Social Security
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