Volunteer firefighters’ earnings are not reported to IMRF. If a regular employee is also a volunteer firefighter, report only his or her regular earnings for IMRF coverage. Volunteer firefighters with no pension plan are covered by Social Security.
Volunteer firefighters’ earnings should not be reported to IMRF. Volunteer firefighters’ earnings must be reported for Social Security. If a regular employee is also a volunteer firefighter, report only his or her regular earnings for IMRF coverage.
Volunteer firefighters whose positions meet the annual hourly standard are covered by IMRF and Social Security. If not, they are covered by Social Security only. If a regular employee is also a volunteer firefighter, his or her firefighter earnings should be reported with Regular Plan earnings.
Volunteer firefighters whose positions meet the annual hourly standard are covered by IMRF. They are not covered for Social Security. Volunteer firefighters with no pension plan are covered by Social Security.
Group VI
Volunteer firefighters whose positions meet the annual hourly standard are covered by IMRF. See Section 3.85B Group VI for Social Security reporting.
Volunteer firefighters may be covered for the Medicare portion of Social Security. Contact the Internal Revenue Service for advice on who is covered and reporting requirements.