9.40 Persons Subject to Social Security

Generally, all persons who are considered employees under the ”usual common law rules applicable in determining the employer-employee relationship” are covered by 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.. This definition is discussed in Paragraphs 3.10 Definition of Employee for schools and 3.60 Definition of Employee in other than schools.

There are a limited number of exceptions:

1. Emergency Workers

2. Jurors

3. Election Judges and Workers Paid Less than $1,000 per Calendar Year

4. Patients and Inmates in Hospitals, Nursing Homes, and Other Institutions

5. Exchange Aliens and Non-Immigrant Students

6. Students

7. Student Nurse

8. Athletic Officials

9. Recreation Instructors

10. Elected Officials and Elected Members of Governing Bodies (City Council, Village Board, County Board, Board of Town Trustees, etc.)

11. Appointed Governing Body Members and Officials

12. Paid Board and Commission Members

13. Employees Drawing Social Security

14. Medicare-only Employees