Certain Village employees are eligible for retirement benefits by participating in the Illinois Municipal Retirement Fund (I.M.R.F.). IMRF is a separate legal entity created by the State Legislature to provide employees of local governments and school districts in Illinois with retirement, death, and disability benefits, in addition to those provided by Social Security. The Village of Sauk Village is required to enroll virtually all personnel, other than police officers, who normally work in excess of 1,000 hours per year. The employee pays 4.5% of their earnings toward the plan while the Village pays an amount sufficient to pay normal retirement cost for the year, which includes Social Security taxes, the un-funded past service retirement cost (amortized over a 40- year period), the term cost of debt and disability payments and the cost of administering the program. Employer contributions for IMRF and Social Security are provided for by tax levy.