Illinois Municipal Retirement Fund

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Employer Cost & Participation Information

for IMRF Members, IMRF Employers, Public Officials, Media and General Public

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The Illinois Pension Code requires IMRF to post certain employer cost and participation information on its website. IMRF will update these reports annually.

Also, the Illinois Pension Code requires all IMRF employers with a website must include a link to this web page, no later than January 1 each year.

Last Updated 07/2025

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The IMRF website provides a brief summary of IMRF benefits and the administration of those benefits. IMRF members’ and employers’ rights and obligations are governed by Article 7 of the Illinois Pension Code. Statements on the IMRF website are general, and the Illinois state law governing IMRF is complex and specific. If a conflict arises between information in the IMRF website and the law, all decisions are based on the law.

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