Disability benefit costs include monthly benefit payments, pension (service) credits, and death benefit protection as if the disabled member were working. These costs are borne entirely by the employer. The disability benefit contribution rate for 2024 is 0.08% of participating payroll.
Employer contributions for disability purposes are placed in a Disability Benefit reserve for all IMRF employers, and the assessment to individual employers is also on a pooled basis. Unlike death benefit contributions, however, all employers pay the same rate.