4.21 Due Dates for IMRF Deposits and Reports

A. Tenth (10th) Day of Each Month for the Preceding Month:

1. Monthly Report of IMRF Member Wages and Contributions detail submitted via IMRF Employer Access Web Wage Reporting or Form 3.11 (Form 3.11 allowed only if you do not have Internet access and report fewer than 25 members)

2. IMRF Monthly Deposit Report Summary (created automatically if you submit the detail via Employer Access Web Wage Reporting, or Form 3.10 if you mail the detail report on Form 3.11)

3. First Data Government Solutions Electronic Funds Transfer (EFT) deposit of employer A unit of government that joins IMRF. and 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.. (All payments to IMRF must be made via First Data Government Solutions pay-by-phone or pay online.) (See 4.23C Wage Payments Must Be Submitted Electronically.)

B. Twentieth (20th) Day of Each Month:

Interest charges begin for deposits not received.

C. Fiftieth (50th) Day Following the Due Date:

The wage report is considered delinquent. Effective September 1, 2005, a $25 per month delinquent filing fee will be charged to an employer who submits its wage report more than 50 days after the due date.