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9.40 M. Employees Drawing Social Security

Employees drawing 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. pensions or other benefits are not exempt from Social Security coverage, and Social Security taxes should be deducted from their wages. There is no minimum or maximum age for reporting earnings for Social Security purposes.

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