Welcome
Forms and Check Lists
1. General Information
2. Authorized Agent
3. Coverage
4. Reporting
    4.00 Introduction
    4.10 General Explanations
    4.11 Identifying Numbers
    4.12 IMRF Members
    4.13 Social Security & Medicare-Only Employees
    4.14 Contribution Rates
    4.15 Tax Levy
    4.16 Section 414(h) Tax Deferral of IMRF Member Contributions
    4.17 Current Year
    4.18 Prior Year
    4.19 Reporting Media
    4.20 IMRF Reporting: Overview
    4.21 Due Dates for IMRF Deposits and Reports
    4.22 Interest Charges on Unpaid Contributions and Adjustments
    4.23 Monthly Employer Statement and Reporting of IMRF Deposits Summary, Web or Form 3.10
    4.24 Monthly Reporting of Member Wages and IMRF Contributions, Form 3.11, Exhibit 4D
    4.25 Methods of Reporting Monthly IMRF Wages and Contributions: Specific Guidelines
       Methods of Reporting Monthly IMRF Wages and Contributions: Specific Guidelines
       A. Reporting Wages and Contribution Detail via IMRF's Employer Access Web Wage Reporting
       B. Reporting Wages and Contribution Detail on IMRF Form 3.11
       C. Record Format for Web Wage Reporting
       D. Reporting Excess Contributions for a Tier 2 Member
    4.27 Paying Early Retirement Incentive Costs
    4.28 Paying Accelerated Payment Costs
    4.30 Corrections of Member Wages and Contributions Previously Reported
    4.35 IMRF Tax-Deferred Payroll Deduction Program for the Purchase of Past or ERI Service
    4.50 Federal and State Reports: Overview
    4.60 Payroll Records: Access, Preservation, Period of Retention
    Exhibits - Section 4
5. Benefits
6. Member Accounts
7. Employer Contributions
Appendix - Federal Tax Reporting/Social Security