(40 ILCS 5/21-105.1) (from Ch. 108 1/2, par. 21-105.1)
Sec. 21-105.1. Election of optional medicare coverage. The State or
any political subdivision or noncorporate public entity may elect to
provide optional medicare coverage for its personnel in the same manner and
subject to the same conditions as are set forth in Sections 21-103, 21-104
and 21-105 for the election of Social Security coverage, including a retirement system established under Article 3, 4, 5, or 6 of this Code, notwithstanding the provisions contained in Section 21-105 of this Article.
(Source: P.A. 98-1117, eff. 8-26-14.)
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(40 ILCS 5/21-105.2) (from Ch. 108 1/2, par. 21-105.2)
Sec. 21-105.2.
Mandatory Social Security Coverage.
Beginning July 1,
1991, the State and all political subdivisions that have any employees who
are subject to mandatory Social Security coverage shall report the wages of
those employees on their quarterly wage reports to the IRS, and shall make
the appropriate FICA contributions as required by law with respect to those
employees. Such employees may be added to the appropriate coverage groups
in accordance with the modification procedures provided in this Article.
(Source: P.A. 87-11.)
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