4.13 Social Security & Medicare-Only Employees

A. Social Security Only Employees

An employee working in a position that is not excluded from 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. but requires less than the employer’s hourly standard The hourly standard (either 600 or 1,000 hours a year) determines whether or not a position qualifies for IMRF participation. Your Field Representative will know your employer's hourly standard. (600 or 1,000 hours) for IMRF coverage is covered by Social Security only. Refer to Section 9 for information on covered positions and covered wages.

B. Medicare-only Employees

An employee whose position is not covered by Social Security and who was hired after March 31, 1986, is required to make Medicare-only contributions as provided by the Federal Insurance Contribution Act (FICA). This act is administered by the Internal Revenue Service (IRS) and any questions should be directed to the IRS.