Participation in IMRF is not optional for employees who meet the 600-hour standard. If an employee meets IMRF qualification standards, he or she must participate; this participation cannot be excused by the employer A unit of government that joins IMRF..

If a part-time employee meets the 600-hour standard, participation in IMRF is required whether or not the employee is entitled to other fringe benefits such as hospitalization insurance, group life insurance, etc.

Failure to require participation and make contributions can result in substantial charges for omitted member and employer contributions in the future. See Section 6.40 5. Omitted Service for further information about omitted service costs.

Employees are entitled to service credits toward their pensions even though the employer fails to deduct member contributions from their earnings.

If an employer incorrectly omits a member from IMRF coverage, the member can receive omitted service credit Service credit is a member's total time under IMRF, stated in years and fractions. Service is credited monthly while a member is working, receiving IMRF disability benefits or while he or she is on IMRF's Benefit Protection Leave. A member earns one month of service credit for each month he or she: (1) works in a qualified position and makes a member contribution. (2) worked in a qualified position prior to his or her employer joining IMRF. (3) receives an IMRF disability benefit. (4) is on an IMRF Benefit Protection Leave (limited to 12 months). (5) purchases a month of past service credit. A member cannot earn more than one month of service credit for any given calendar month. if he or she is participating in IMRF or in another public pension system covered under the Illinois Reciprocal Act.

To do so, the employer would correct the error by submitting IMRF Form entitled, ”Omitted Service Credit Verification.” The member would pay the member contributions Members who participate in the Regular Plan contribute 4.50% of salary toward a future IMRF pension: 3.75% for the member and 0.75% for a surviving spouse pension. Members who participate in the SLEP plan contribute 7.50% of salary (on and after June 1, 2006) toward a future SLEP pension: 6.75% for the member and 0.75% for a surviving spouse pension. Before June 1, 2006, SLEP members contributed 6.50 percent of salary; 5.75 percent for the member and 0.75 percent for a surviving spouse pension. Members in the ECO plan contribute 7.50 of salary toward a future ECO pension: 6.75% for the member and 0.75% for a surviving spouse pension. (interest charges may apply). Refer to 6.40 Past Service Credits/Member Account Corrections in this manual for more information.

To access this form, visit the Employer Access area on IMRF's website (www.imrf.org).

Learn more about IMRF participation:

1. General Requirements for IMRF Coverage (600-Hour Standard)

2. Temporary Position and Probationary Periods

3. Employees Working for More than One School District

4. Retired Members

5. Non-Citizens

6. Annual Sick Leave as Required by the Illinois School Code