Compensation for sick leave is reportable to IMRF if it is paid to a current employee.
However, if a member’s employment is terminated, payments for sick time are reported only if paid at termination or through the first calendar month after termination.
For example, if a member terminates on June 15 but is paid for sick time in July, those earnings are reportable to IMRF. However, if the member’s sick pay is paid in August (or later), that payment is not reportable to IMRF.
No payments made by insurance companies are considered IMRF earnings.
Payments made from an insurance pool, by a self-insurance administrator or other third party payer or through any type of plan in the nature of insurance are not IMRF earnings.