(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.)
Sections: Previous 21-102.18 21-102.19 21-102.20 21-103 21-104 21-105 21-105.1 21-105.2 21-106 21-107 21-108 21-109 21-109.1 21-110 21-110.1 Next
Last modified: February 18, 2015