Active TRS Illinois members do not contribute to Social Security on TRS-covered earnings. TRS Illinois never reduces benefits because of Social Security. The Social Security Fairness Act changed the WEP and GPO; contact SSA. Tier 1 Guide p. 26, Ch. 13 Medicare and Social Security; TRS Illinois Tier 2 slides, slide 47
Public employees hired after March 31, 1986 pay the 1.45% Medicare tax (employer pays 1.45% too). Tier 1 Guide p. 26, Medicare; Tier 2 Guide p. 25
What the guides say
- Illinois teachers do not pay into Social Security on TRS-covered pay. Teachers hired after March 31, 1986 pay the 1.45% Medicare tax.Tier 1 Guide p. 26, Ch. 13
- TRS Illinois never reduces your pension because of Social Security. The Social Security Fairness Act changed the WEP and GPO rules; ask the Social Security Administration about your own benefit.Tier 1 Guide p. 26; TRS Illinois Tier 2 slides, slide 47
- Retirees who go back to teaching after March 31, 1986 also pay the 1.45% Medicare tax (and so does the employer), however few days they teach. They don't pay Social Security tax on that work.Tier 1 Guide p. 26, Medicare; Social Security
- Free Medicare Part A at 65 comes with 40 Social Security credits, from paying the Medicare tax on covered work, or through a spouse with 40 credits who is at least 62 (or a late Social Security-covered spouse). Without it, Part A can be bought with a monthly premium.Tier 1 Guide p. 26, Medicare
- You need both Medicare Part A and Part B to enroll in the TRIP TRAIL Medicare Advantage plan. Part B is optional and bought separately with a monthly premium.Tier 1 Guide p. 26, Medicare
- You can still earn Social Security credits from other jobs not covered by TRS Illinois. A Social Security Statement at ssa.gov shows your earnings, your credits and an estimate if you have enough credits.Tier 1 Guide p. 26, Social Security
Questions
Do Illinois teachers pay Social Security?
Not on TRS Illinois-covered pay. Teachers hired after March 31, 1986 do pay the 1.45% Medicare tax.
Does TRS Illinois reduce my pension for Social Security?
No. TRS Illinois never reduces benefits because of Social Security.
What about the WEP and GPO?
The Social Security Fairness Act changed them. Contact the Social Security Administration about your own benefit.
Source: TRS Tier 1 and Tier 2 Member Guides, September 2026, Tier 1 Guide p. 26; Tier 2 meeting slide 47; Tier 2 Guide p. 25. Last reviewed .