40 ILCS 5/5-174
2021 Illinois Compiled Statutes|Chapter 40 - PENSIONS|40 ILCS 5/ - Illinois Pension Code.|Article 5 - Policemen's Annuity And Benefit Fund--Cities Over 500,000

 (from Ch. 108 1/2, par. 5-174)Sec. 5-174. Contributions in case of certain employments in police  department.(a) Whenever a policeman is assigned to a position in the police  department other than the position he holds by certification and  appointment as a result of competitive civil service examination, there  shall be deducted from his salary the amount which would have been  deducted had he continued in his civil service position. If such  deductions are not made, the policeman may pay such amount direct to the  fund and shall be credited with the corresponding city contributions, to  the end that he may retain all rights he otherwise would have had were  his employment continuous in his civil service position; provided, that  any such amount not so deducted from his salary nor paid by him shall be  deducted from the earliest possible and practicable payment of salary  due and payable to him, or from any annuity, benefit or refund payable  to him or on his account. The policeman shall receive credit for such  employment as service for all purposes of this Article.(b) From and after January 1, 1970, in lieu of the provisions of the  preceding paragraph (a) of this Section, any policeman serving in a  non-civil service position in the police department shall have salary  deductions  made for age and service annuity and widow's annuity on  salary as defined in Section 5-114(e).Any active policeman serving in a non-civil service position on the  effective date of this amendatory Act may elect, prior to January 1,  1970, to contribute directly to the fund for age and service and widow's  annuity on salary received in excess of that provided for in his civil  service rank for police service rendered in a non-civil service position  prior to the operative date of his election. Such election shall be  exercised prior to January 1, 1974, by a policeman in service on such  effective date or within 6 months prior to such date. Any policeman in  service not serving in a non-civil service position on the effective  date of this amendatory Act who is subsequently assigned and serving in  a non-civil service position may make like election within 6 months  after such assignment. Contributions for such past service shall include  interest at the applicable rate to the end that the contributions shall  equal the amount that would have been credited to the policeman had  deductions been made  from such excess salary for such service. For such  contributions the policeman shall be credited with the corresponding  city contributions with interest for all annuity purposes at the rates  in effect at the time the service was rendered.Contributions for past service, if elected, shall be made for the  entire period of service and for the total amount of the excess salary  and no credit shall be granted or payment permitted for any part of such  service or excess salary. Payment of contributions on such past service  shall be completed within 3 years of the date of election and in any  event before death or retirement. If not paid in full within such  period, or before death, no credit shall be granted thereon, and the  sums so paid, with interest at the rate of 1 1/2% per year, compounded  annually, shall be refunded to the policeman, or his surviving widow or  children, or if there are no such survivors, then in accordance with  Section 5-167, provided, however, that if the repayment has not been  made in full before death, his widow shall have the option of completing  such payment within 60 days from the date of his death.A policeman assigned to a non-civil service position within 3 years  of the date of his reaching compulsory retirement age or within 3 years  of retirement at his own option, whichever is earlier, shall not qualify  for the benefits authorized herein. The limitation contained in this  paragraph shall not apply to a policeman assigned to a non-civil service  position whose retirement from active service is caused by duty  disability. Beginning January 1, 2000, the limitation contained in this  paragraph shall not apply to a policeman assigned to a non-civil service  position with the title of Captain. A policeman who has made contributions as provided by this  Section but who fails to qualify for the benefits due to the limitation  of this paragraph is entitled to refund of said contributions, upon  application therefor, according to the provisions of Section 5-163(f).In no event shall the provisions of this or any other Section of this  Article, allowing payment for or granting credit on salary received in  excess of that provided for his civil service rank or position be  applicable in the case of any former policeman who is receiving annuity  from this fund who subsequently re-enters service as a policeman.       (Source: P.A. 94-624, eff. 8-18-05.)