Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart B - REPORTS AND RECORDS › Section 2760.120 - Employer's Contribution and Wage Report and Report for Household Employers

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department
				shall make available on its website (ides.illinois.gov), an Employer's
				Contribution and Wage Report form for filing quarterly unemployment insurance
				contribution reports and a Report for Household Employers form for employers
				that file annually pursuant to Section 1400.2. Except for employers subject to
				Section
				2760.141,
				and except for other employers that file unemployment insurance contribution
				and wage reports using the Department's online tax system, MyTax Illinois
				(mytax.illinois.gov), each employer subject to the Act, including employers
				electing to make payments in lieu of paying contributions under Section 302,
				1404 or 1405 of the Act, must file unemployment insurance contribution and wage
				reports using the contribution and wage report provided on the Department's
				website or otherwise provide all of the information required by the form as
				provided in Section
				2760.125(a)(5),
				and shall provide all of the information required on the Employer's
				Contribution and Wage Report form or Report for Household Employers form. If
				the employer fails to sign and complete the form provided on the Department's
				website or otherwise provide all of the information required by the form, the
				report may be considered an incomplete submission and be returned to the
				employer for resubmission.
1) In the event
				that an employer files a petition for bankruptcy under the Bankruptcy Code (USC
				Title 11), the employer shall file two Employer's Contribution and Wage Reports
				or two Reports for Household Employers, as applicable, for the quarter in which
				the petition is filed. An employer subject to the mandatory electronic
				reporting requirement of Section
				2760.141
				shall file two contribution reports for the quarter in which the petition is
				filed and two reports pursuant to Section
				2760.125(a)(1)
				for the third month of the quarter in which the petition is filed. One report
				shall address the period beginning on the first day of the quarter to, and
				including, the day prior to the date of the filing of the petition. The other
				report shall address the period beginning on the date of the filing of the
				petition through the last day of the calendar quarter.
EXAMPLE 1: Corporation A, which is not subject to the
				  mandatory electronic reporting requirement of Section 2760.141, files a
				  petition for bankruptcy on August 15, 2013. Corporation A is required to file
				  two Employer's Contribution and Wage Reports for the third quarter of 2013,
				  both due October 31, 2013. One will cover the period through August 14, 2013,
				  and Corporation A will calculate contributions due for that period. The other
				  report will cover the period of August 15, 2013 through September 30, 2013 and
				  will reflect the contributions due for that period.
EXAMPLE 2: Employer A, which is a household annual filer,
				  files a petition for bankruptcy on August 15, 2013. Employer A is required to
				  file two reports for Household Employers, both due April 15, 2014. One will
				  cover the period through August 14, 2013, and Employer A will calculate
				  contributions due for that period. The other report will cover the period of
				  August 15, 2013 through December 31, 2013 and will reflect the contributions
				  due for that period.
2) If
				an employer transfers substantially all of its employing enterprises to another
				employing unit but continues to be a liable employer, the employer shall file
				two Employer's Contribution and Wage Reports for the calendar quarter in which
				the transfer occurs. An employer subject to the mandatory electronic reporting
				requirement of Section
				2760.141
				shall file two contribution reports for the quarter in which the transfer
				occurs and two reports pursuant to Section
				2760.125(a)(1)
				for the third month of the quarter in which the transfer occurs. One report
				shall address the period beginning on the first day of the quarter to, and
				including, the date of transfer. The other report shall address the period
				beginning on the first day after the date of transfer through the last day of
				the calendar quarter.
EXAMPLE: On August 15, 1994, Corporation A, which owns a
				  retail establishment named the XYZ Store and is not subject to the mandatory
				  electronic reporting requirement of Section 2760.141, sells the entire business
				  except the name "XYZ Store" to Corporation B. The officers of Corporation A
				  continue to perform services and are paid wages after the transfer. Corporation
				  A is required to file two Employer's Contribution and Wage Reports for the
				  third quarter of 1994, both due October 31, 1994. One will cover the period
				  through August 15, 1994, and Corporation A will calculate contributions due for
				  that period. The other report will cover the period of August 16, 1994 through
				  September 30, 1994, and will reflect the contributions due for that
				  period.
3) If the employer
				files only one report for a quarter for which two reports are required under
				subsection (a)(1) or (a)(2) and provides the total and taxable wages for the
				entire quarter in the report, or files only one report for a year for which two
				reports are required and provides the total and taxable wages for the entire
				year in the report, the report will be deemed to be insufficient as provided in
				Section 1402 of the Act. The employer must file, within 30 days after the
				mailing of a notice to it of insufficiency, the two reports required in either
				subsection (a)(1) or (a)(2), as applicable, or the penalties provided in
				Section 1402 of the Act shall apply.
4) Except as otherwise provided in this
				subsection (a)(4), with respect to an employer not subject to the mandatory
				electronic reporting requirement of Section 2760.141, the penalties provided
				for in Section 1402 of the Act regarding each report required under subsection
				(a)(1) or (a)(2) of this Section shall be calculated on the basis of the total
				wages paid and contributions due for the period to which that report applies.
				Regardless of whether the employer fails to timely file one or both of the
				reports, the total penalty for that failure shall not exceed $5,000, and the
				minimum penalty for the failure shall be $50. The minimum penalty for willful
				failure to pay any contribution, or part of any contribution, with intent to
				defraud the Director, shall be $400, regardless of whether the employer fails
				to make the payment for both or only one of the periods.
EXAMPLE: An employer not subject to the mandatory electronic
				  reporting requirement of Section
				  2760.141
				  timely files a report representing the part of the quarter prior to the date of
				  filing of the petition for bankruptcy. He or she is late in filing the report
				  for the part of the quarter including the date the petition is filed. The
				  penalty will be calculated only on the amount of wages paid as reflected in the
				  report for the period including the date the petition for bankruptcy is
				  filed.