Some township trustees and township clerks are elected while others are appointed. Additionally, sometimes cities must appoint a mayor or council person outside a normal election.
As of January 1, 2023, all newly appointed part-time officials are covered for IPERS and Social Security. They do not have optional coverage. Use occupation code 01 to report wages for these individuals.
Please note: Any part-time officials appointed prior to January 1, 2023, will retain their optional coverage as previously submitted to IPERS. Use occupation code 01 with Social Security withheld when reporting wages for any current part-time appointed official with IPERS coverage.
At retirement, part-time appointed officials, under the age of 70, are required to leave office and terminate all IPERS-covered employment to satisfy the bona fide retirement rules.
Content After Bottom Link
IPERS has created resources to answer your questions. The table below will help you determine IPERS' coverage rules for elected and appointed employees. The FAQ section below provides additional clarification.
IPERS will honor any elections for appointed members made prior to January 1, 2023. Use occupation class code 01 to report appointed members; these members may not opt out of IPERS. You should deduct Social Security, Medicare and IPERS contributions for these members, as well.
Additionally, the Election for Termination of IPERS' Coverage form is updated to reflect these changes. Appointed members are not allowed to opt out of IPERS; their coverage is mandatory except where noted on the table below.
IPERS has not changed any coverage rules for elected members. Continue to report these members using Occupation Class Code 17. Deduct IPERS and Medicare if they have chosen to participate in IPERS. Deduct Social Security and Medicare if they have opted out of IPERS coverage. These employees cannot have both IPERS and Social Security deducted from their pay.
Bottom Link After Content