If a firefighter works in an additional position in your governmental unit which is not in the Fire Department, this position should be judged separately from fire duties.
If the additional position is one meeting the annual hourly standard, the employee should be reported as an IMRF participating member and Social Security participant for the additional position. If the position does not meet the hourly standard, the position is covered under Social Security only.
Non-fire earnings of IMRF participating members are included with fire earnings on the monthly report. Earnings for a firefighter whose position does not meet the annual hourly standard are reported for Social Security only.
Non-fire earnings of IMRF participating members should be included as earnings on the monthly reports and also be reported to the IRS as Social Security wages. Non-fire earnings of a firefighter who does not meet the annual hourly standard are covered by Social Security only.
Group VI
Non-fire earnings of IMRF participating members should be included with fire earnings on the monthly report and be covered by Social Security even if the fire earnings are not covered by Social Security.