reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart B - REPORTS AND RECORDS › Section 2760.128 - Wage Report Filing for Employers that Employ Household Workers and Elect to Report Their Wages on an Annual Basis

Current through Register Vol. 48, No. 28, July 12, 2024
a) This Section only applies to an employer
				who solely employs household workers with respect to whom the employer files
				federal unemployment taxes using Schedule H (Form 1040) or could file federal
				unemployment taxes using Schedule H (Form 1040) if the worker or workers were
				providing services in employment for purposes of the federal unemployment tax.
				For purposes of this Section, "household worker" has the meaning ascribed to it
				for purposes of Schedule H (Form 1040) and includes, but is not limited to,
				babysitters, cleaning people, housekeepers, nannies and maids.
1) EXAMPLE: Joe Smith employs individuals to
				provide maid services in the private homes of his customers. For purposes of
				Schedule H (Form 1040), an employee is considered a household worker only if
				his or her services are provided in the employer's private home. This Section
				does not apply to Joe Smith since he is not eligible to use Schedule H because
				the services of his employees are not performed in his home.
2) EXAMPLE: Jane Smith is the sole proprietor
				of a trucking company that employs numerous drivers and office personnel. She
				also employs a nanny to care for her child in her home. This Section does not
				apply to Ms Smith because, while the nanny is a household worker for purposes
				of Schedule H (Form 1040), performing her services in Ms Smith's private home,
				Ms Smith does not solely employ household workers.
3) EXAMPLE: George Smith employs a
				housekeeper who is considered self-employed for purposes of the federal
				unemployment tax, and whose wages, therefore, are not subject to the federal
				tax. However, the services are employment under Illinois' Unemployment
				Insurance Act [820 ILCS 405 ]. Since Mr. Smith could have used Schedule H (Form
				1040) to file federal unemployment taxes with regard to the housekeeper's
				services had she not been considered self-employed for purposes of the federal
				tax, this Section will apply regarding her services.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart B - REPORTS AND RECORDS › Section 2760.130 - Reporting "Excess" Wages

Current through Register Vol. 48, No. 28, July 12, 2024
Pursuant to Section
				  2760.125,
				  the employer shall enter on the wage reporting portion of its Employer's
				  Contribution and Wage Report or Report for Household Employers, or on its
				  monthly report of wages in the case of an employer subject to Section
				  2760.125(a)(1),
				  the amount of wages (whether or not subject to the payment of contributions)
				  paid during the calendar quarter, or month as the case may be, to each listed
				  worker. However, in the case of an employer subject to Section
				  2760.125(a)(1),
				  with regard to either of the first 2 months of the calendar quarter, if the
				  wages paid by the employer during the month to any worker are in excess of
				  $15,000, the employer may report only $15,000 for the worker with respect to
				  that month. If the wages paid by the employer during a calendar quarter to any
				  worker are in excess of $45,000, the employer may report only $45,000 for the
				  worker with respect to that calendar quarter; provided, that the employer shall
				  enter on its Report or Return a sum total of all excess wages and shall
				  identify such sum as "Excess Wages Not Allocated".
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart B - REPORTS AND RECORDS › Section 2760.135 - Remittance of Contributions Due and Use of Payment Voucher

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department shall make available,
				through its online tax system, MyTax Illinois (mytax.illinois.gov) and on its
				website (ides.illinois.gov), a Payment Voucher that is to be returned with any
				payment, except a payment that is made through electronic funds transfer.
				Except for payments made through electronic funds transfer, every employer must
				enclose a Payment Voucher with any payment or otherwise provide all of the
				information the Payment Voucher would provide, regardless of the amount due.
				For any payment that is not made through electronic funds transfer, failure of
				the employer to enclose a Payment Voucher with its payment, or otherwise
				provide all of the information the Payment Voucher would provide, may result in
				a return of that payment to the employer for resubmission.
1) The Payment Voucher and check must be sent
				to the address indicated on the form.
2) A separate check, made payable to the
				Department of Employment Security, must accompany each Payment Voucher, and the
				Employer's Illinois Account Number should be written on the face of the
				check.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart B - REPORTS AND RECORDS › Section 2760.140 - Use of Electronic Data Processing Media for Quarterly Reporting Prior to 2013

Current through Register Vol. 48, No. 28, July 12, 2024
a) Except as
				provided in subsections (g) and (h), the reports required by Sections
				2760.120
				and
				2760.125
				for a quarter beginning prior to calendar year 2013 must be filed by the use of
				an electronic data processing medium that meets the approval of the Director.
				The Director shall approve the use of electronic data processing media for
				reporting if he/she finds that:
1) All of the
				data required by the Director for quarterly reporting are also provided by the
				employer on the electronic data processing medium; and
2) The employer's electronically data
				processed reports are compatible and readable by the electronic data processing
				equipment used by the Director without the need for any programming adjustment
				by the Director.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart B - REPORTS AND RECORDS › Section 2760.141 - Use of Electronic Data Processing Media for Monthly or Quarterly Reporting

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Electronic Data Processing
Except as otherwise provided in subsection (b) or subsection
				  (g), an employer shall file the reports required by Sections
				  2760.120
				  and
				  2760.125
				  by the use of an electronic data processing medium that meets the approval of
				  the Director (see subsection (c)) in accordance with the following
				  schedule:
1) for the period of
				February 1, 2013 through June 30, 2015, if the employer had 250 or more
				individuals in its employ (though not necessarily at the same time) during
				calendar years 2011 and 2012;
2)
				for the period of July 1, 2013 through June 30, 2015, if the employer had 100
				or more individuals in its employ (though not necessarily at the same time)
				during calendar year 2012 but fewer than 250 during calendar year
				2011;
3) for the period of January
				1, 2014 through June 30, 2015, if the employer had 50 or more, but fewer than
				100, individuals in its employ (though not necessarily at the same time) during
				calendar year 2012;
4) for the
				period of July 1, 2014 through June 30, 2015, if the employer had 25 or more,
				but fewer than 50, individuals in its employ (though not necessarily at the
				same time) during calendar year 2012; and
5) after June 30, 2015, for any one-year
				period of July 1 of a calendar year through June 30 of the immediately
				succeeding calendar year, if the employer had 25 or more individuals in its
				employ (though not necessarily at the same time) during the last calendar year
				completed immediately prior to the July 1 on which the period
				commenced.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart B - REPORTS AND RECORDS › Section 2760.145 - Correcting the Employer's Contribution and Wage Report or Report for Household Employers

Current through Register Vol. 48, No. 28, July 12, 2024
a) Should
				an employer make an error in the reporting of total or taxable wages paid
				during a quarter or in the calculation of its contributions due, it shall
				correct that error by preparation of the form "Employer's Correction Report For
				The Quarter Ending ." This same form shall be used to correct errors in
				reporting wages of individual workers. This form requires the same information
				as the original Report in addition to the corrected information and an
				explanation of the change.
b) When
				an employer incorrectly reports the name or Social Security Number of a worker
				on the wage report portion of the Employer's Contribution and Wage Report or
				Report for Household Employers, or, in the case of an employer subject to the
				mandatory electronic reporting requirement of Section
				2760.141,
				on the report for the third month of the quarter, a correction shall be made by
				the use of form "Social Security Number And Name Change Notice" . This form
				requires the original information reported and the corrected
				information.
c) An employer may
				make the corrections described in subsections (a) and (b) by mailing a signed
				"Employer's Correction Report For The Quarter Ending ___" or "Social Security
				Number Correction And Name Change Notice", as applicable, to the address
				provided on the forms, which are available on the Department's website
				(ides.illinois.gov). An employer may also amend an Employer's Contribution and
				Wage Report or Report for Household Employers as described in subsections (a)
				and (b) online using MyTax Illinois by submitting a signed form "Amend
				Quarterly Wage Report". In the case of an employer subject to the mandatory
				electronic reporting requirement of Section 2760.141, an employer may make
				corrections to the reports required for the first two months of a calendar
				quarter through the MyTax Illinois website by submitting a signed form
				"Employer's Correction Report for the Month Ending ___" on or before the last
				day of the second calendar month following the close of the month for which the
				report is due. Corrections to a monthly wage report may not be made by
				mail.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart B - REPORTS AND RECORDS › Section 2760.150 - Consequences of an Error in the Preparation of the Employer's Contribution and Wage Report or Report for Household Employers and Procedures for the Waiver or Elimination of Certain Penalties

Current through Register Vol. 48, No. 28, July 12, 2024
a) If an error in the preparation of the
				Employer's Contribution and Wage Report or Report for Household Employers
				results in an underreporting of contributions due, the employer shall be liable
				for any penalty and the delinquent contributions plus interest, calculated in
				accordance with Section 1401 of the Act, from the date that the original report
				was due.
b) Except as provided in
				subsection (c), if an error in the preparation of the Employer's Contribution
				and Wage Report or Report for Household Employers resulted in an overpayment of
				contributions, the employer may file a claim for an adjustment or refund. The
				claim must be signed and filed within the period provided in Section 2201 of
				the Act. The request shall be filed on the form entitled "Employer's Claim for
				Adjustment/Refund" as provided in 56 Ill. Adm. Code
				2725.115.
c) Except as otherwise provided in subsection
				(d), in the event that the employer is mailed a Statement of Account that
				indicates the employer's account has a credit balance and the employer wishes
				to obtain a cash refund, the employer may file for the refund within the period
				provided in Section 2201 of the Act, on the form, Employer Request for Refund -
				Statement of Account. The form may be obtained and shall be completed in the
				same manner as provided in subsection (b).
d) Except as otherwise provided in this
				subsection, in the event that the employer has overpaid a penalty as the result
				of Section
				2760.141
				or 56 Ill. Adm. Code
				2765.62,
				the Department shall apply the credit as an adjustment against other
				liabilities of the employer under the Act. The Department shall grant a refund
				of any credit resulting from Section
				2760.141
				or 56 Ill. Adm. Code
				2765.62
				if the credit has not been used as an adjustment by January 31, 2016.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.1 - Unemployment Contributions Not Deductible From Wages

Current through Register Vol. 48, No. 28, July 12, 2024
Contributions or payments in lieu of contributions shall not
				  be deducted or deductible, in whole or in part, from the wages or remuneration
				  of individuals in the employ of either a contributing or reimbursable employer
				  in Illinois.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.5 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
For the purposes of this Part, the following terms shall have
				  the meaning as defined hereunder:
"Act" means the Unemployment Insurance Act [820 ILCS 405
				  ].
"Contributing employer", also known as a regular employer,
				  pays contributions at a specified percentage of the taxable wages paid to
				  individuals performing services in covered employment.
"FUTA" means the Federal Unemployment Tax Act,
				  26
				  USC 3301 through
				  3311.
"Reimbursable employer" is a nonprofit organization as
				  defined in Section 211.2 of the Act or any local governmental entity as
				  determined in Section 211.1 of the Act which elects to make payments in lieu of
				  contributions.
"Unemployment taxes" are the contributions paid by
				  contributing employers and the payment in lieu of contributions paid by
				  reimbursable employers.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.10 - Payment Of Contributions

Current through Register Vol. 48, No. 28, July 12, 2024
Contributions based upon taxable wages paid in a calendar
				  quarter are payable on or before the last day of the month following the end of
				  the quarter unless the payment period is shortened pursuant to 56 Ill. Adm.
				  Code
				  2790.5.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.11 - Employers Who Employ Household Workers and Pay Contributions on an Annual Basis

Current through Register Vol. 48, No. 28, July 12, 2024
Notwithstanding any other provisions of this Part to the
				  contrary, if an employer to whom 56 Ill. Adm. Code
				  2760.128
				  applies provides the notice described in subsection (b) of that Section, then
				  the due date for paying contributions shall be April 15 of the calendar year
				  immediately following the quarters for which the contributions are
				  due.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.15 - Liability For The Entire Year

Current through Register Vol. 48, No. 28, July 12, 2024
If the liability for the payment of contribution first
				  attaches at any time during the calendar year, contributions are payable on the
				  taxable amount of all the wages paid for the entire year. The contributions are
				  due and payable on or before the last day of the month following the quarter in
				  which the employer becomes liable. For example, if the
				  20th week in which one or more persons are employed
				  or $1500 in wages are paid for the first time, falls in the third calendar
				  quarter, contributions are payable on all the taxable wages paid during the
				  first three quarters of the year and are due on or before October
				  31.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.18 - Liability of a Third Party Purchaser or Transferee for the Due and Unpaid Contributions, Interest and Penalties of the Seller or Transferor's Seller or Transferor

Current through Register Vol. 48, No. 28, July 12, 2024
Under Section 2600 of the Act, whenever a purchaser or
				  transferee acquires substantially all or a class of the assets (as enumerated
				  in that Section of the Act), it shall be required to follow a procedure set
				  forth in the Act to ensure that any contributions, interest and penalties that
				  are due and unpaid are paid. If these contributions, penalties and interest are
				  not so paid, the purchaser or transferee becomes personally liable for these
				  contributions, the interest and the penalties. Since these amounts are then the
				  personal liabilities of the purchaser or transferee, if the purchaser or
				  transferee then sells or transfers substantially all or a class of the assets
				  (as enumerated in that Section of the Act), the subsequent purchaser or
				  transferee shall also become personally liable for these same amounts if it
				  does not follow the procedure set forth in the Act to insure that any
				  contributions, interest and penalties which are due and unpaid are paid.
Example: Company B purchases all of the assets of Company A
				  which owes contributions, interest and penalties to the Director. Company B
				  does not follow the statutory procedure to ensure that the amounts have been
				  paid. Therefore, Company B is personally liable for these amounts. Company B
				  then sells all of its assets to Company C. Company C does not follow the
				  statutory procedure to ensure that the amounts now owed by Company B have been
				  paid. Company C is now also personally liable for these amounts. Companies A, B
				  and C are jointly and severally liable for the amount originally owed by
				  Company A, and the Director may attempt collection from Company A, Company B or
				  Company C.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.20 - Contributions Of Employer By Election

Current through Register Vol. 48, No. 28, July 12, 2024
If an employing unit not otherwise liable elects to become an
				  employer under the Act, and election is approved as of a date other than
				  January 1 of any calendar year, the first payment shall include the
				  contributions with respect to all wages for employment paid on or after the
				  date stated in such approval, and up to and including the last day of the
				  quarter in which such election is approved.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.25 - Payments In Lieu Of Contributions

Current through Register Vol. 48, No. 28, July 12, 2024
The payments in lieu of contributions are equal to the amount
				  of regular benefits paid to a reimbursable employer's employees who become
				  claimants. If extended benefits are paid to such claimants, a non-profit
				  organization reimburses one-half, and a local governmental entity the full
				  amount, of the extended benefits.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.30 - When Payments in Lieu of Contributions Are Payable

Current through Register Vol. 48, No. 28, July 12, 2024
a) The payments in lieu of contributions are
				due within 30 days after the mailing date of the Statement of Amount Due for
				Benefits Paid (Form Ben-118R) unless the payment period is shortened pursuant
				to 56 Ill. Adm. Code
				2790.5.
				The Ben-118R shows the amount of benefits paid and is mailed as soon as
				practicable to the reimbursable employer after the end of the calendar quarter
				to which it refers.
b) Whenever the
				total amount due on the Ben-118R is less than $2.00, that amount may be
				disregarded. Any amount disregarded pursuant to this subsection shall be deemed
				paid for all other purposes under the Act. However, nothing in this subsection
				is intended to relieve any employer from filing reports required by the Act or
				rules promulgated thereunder.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.35 - Payments When Reimbursable Employer Becomes Contributory

Current through Register Vol. 48, No. 28, July 12, 2024
A reimbursable employer which changes from payments in lieu
				  of contributions to payment of contributions shall start paying contributions
				  in the first calendar quarter of the year when the change is effective. Payment
				  shall be made in the manner provided in 56 Ill. Adm. Code
				  2765.10. The
				  employer remains liable to reimburse any benefits paid to claimants on or after
				  the effective date of the change on the basis of wages paid to such claimants
				  when the employer was on the reimbursement basis.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.40 - Payments When Contributory Employer Becomes Reimbursable

Current through Register Vol. 48, No. 28, July 12, 2024
An election by an eligible contributing employer to make
				  payments in lieu of contributions shall not terminate by liability incurred by
				  the employer for the payment of contributions, interest or penalties with
				  respect to any calendar quarter which ends prior to the effective date of the
				  election. The change becomes effective beginning with January 1 of the next
				  calendar year.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.44 - Fee For Not Sufficient Funds (NSF) Checks

Current through Register Vol. 48, No. 28, July 12, 2024
An employer that attempts to pay amounts due under this Part
				  with a check returned to the Department because of insufficient funds (NSF) in
				  its bank account to cover the amount of the check will be charged a fee of
				  $20.00.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.45 - Application of Payment

Current through Register Vol. 48, No. 28, July 12, 2024
a) Whenever the
				employer makes a payment and it is accompanied by a letter, Employer's
				Contribution Report or a Statement of Account, the money received shall be
				applied to the quarter or quarters indicated by the employer.
b) If no designation is made for the
				application of the remittance, or if the payment received is more than
				sufficient to cover the quarter to which it applies, the remittance or the
				excess shall be applied beginning with the oldest or earliest unpaid quarters
				of the employer, if any.
c) The
				application of remittance within a quarter is not subject to designation.
				Within a quarter, all remittance shall be applied first to recording fees paid
				with respect to liens, as required by 56 Ill. Adm. Code 2790.25, if any, in the
				order of earliest to latest, then to NSF fees required by Section
				2765.44,
				in the order of earliest to latest, then to penalties, interest and
				unemployment contributions, in that order.
EXAMPLE: An employer owes $200 in contributions and $50 in
				  interest for the first quarter of 2016. The employer remits $100 and asks that
				  it be credited to the unpaid contributions due for the first quarter of 2016.
				  $50 will be credited to the accrued interest for the first quarter of 2016, and
				  $50 will be credited to the unpaid contributions due for the first quarter of
				  2016.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.50 - Accrual Of Interest

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				contributions or payments in lieu of contributions (reimbursements) shall bear
				interest from the day following the due date of such contributions or
				reimbursements, up to and including the day payment is made, as shown by the
				date of the postmark thereon, if mailed; except that, after December 31, 1987,
				payments received more than 30 days after the due date shall be deemed to have
				been received on the last day of the month preceding the month in which such
				payment is received. For example, a payment which was due on April 30, 1988,
				but received on July 14, 1988, shall be deemed, for the purpose of calculating
				interest, to have been received on June 30, 1988. Interest accrues at the rate
				of 1% per month and 
				1/30 of 1% per
				day or fraction thereof through December 31, 1981. After 1981, such interest
				will accrue at the rate of 2% per month, calculated at 12/365 of 2% for each
				day.
b) The Director may waive
				interest for good cause as provided in this Part.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.55 - Imposition Of Penalty

Current through Register Vol. 48, No. 28, July 12, 2024
a) The penalty
				for late filing of the "Employer's Contribution and Wage Report" provided in
				Section 1402B of the Act shall be a sum equal to the lesser of $5 for each
				$10,000 or fraction thereof of the total wages for insured work paid during the
				period or $2,500, for each month or part thereof of such failure to file the
				report. In no case, however, will the penalty be less than $50 nor more than
				the lesser of $10 for each $10,000 or fraction thereof of the total wages for
				insured work paid during the period or $5,000.
b) If a timely wage report is deemed
				insufficient (see Section
				2760.120(a)
				) by the Director, the employer has 30 days after the mailing of the notice of
				such insufficiency to the employer within which to file a corrected and
				sufficient wage report without penalty.
c) A penalty may be waived for good cause
				shown as provided in Sections
				2765.65
				and
				2765.68.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.56 - Imposition of Late Reporting Penalty for Employers Who Employ Household Workers and Elect to File Reports on an Annual Basis

Current through Register Vol. 48, No. 28, July 12, 2024
When an employer to whom 56 Ill. Adm. Code
				  2760.128
				  applies and who provides the notice described in subsection (b) of that Section
				  does not submit all quarterly reports of wages paid to household workers during
				  the calendar year, along with all quarterly reports of contributions due with
				  respect to those wages, by April 15 of the immediately following calendar year,
				  the Director shall impose the statutory penalty on the employer. The minimum
				  penalty shall be $50, irrespective of the number of quarters for which the
				  employer filed after April 15.
a)
				EXAMPLE: John Smith has notified the Director that he wishes to file his
				quarterly wage and contribution reports on an annual basis for 2008. He files
				his reports for the first, second and third quarters of 2008 on April 15, 2009.
				However, he does not file his fourth quarter report until April 20, 2009. The
				minimum penalty to be assessed for the delinquent fourth quarter report is
				$50.
b) EXAMPLE: John Smith has
				notified the Director that he wishes to file his quarterly wage and
				contribution reports on an annual basis for 2008. He files his reports for the
				first and second quarters of 2008 on April 15, 2009. However, he does not file
				his third and fourth quarter reports until April 20, 2009. The minimum penalty
				to be assessed for the delinquent third and fourth quarter reports combined is
				$50.
c) EXAMPLE: Joe Smith has
				notified the Director that he wishes to submit his quarterly wage and
				contribution reports on an annual basis. However, he fails to submit his
				reports for 2008 by April 15, 2009. He submits his reports for the first,
				second and third quarters of 2008 on September 15, 2009, but does not submit
				his report for the fourth quarter of 2008 until October 1, 2009. The minimum
				penalty to be assessed for the delinquent first, second, third and fourth
				quarter reports combined is $50.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.60 - Payment Or Filing By Mail

Current through Register Vol. 48, No. 28, July 12, 2024
Where the payment of contribution or filing wage reports is
				  received through the United States mail and the postmark thereon bears a date
				  within the prescribed time limits, the contributions or the wage reports shall
				  be considered timely paid or filed, as the case may be.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.61 - Waiver of Interest and Penalty for Employers Who Employ Household Workers and Who File Reports and Pay Contributions on an Annual Basis (Repealed)

Current through Register Vol. 48, No. 28, July 12, 2024
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.62 - Temporary Waivers of Penalty

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Subject to the limitations set forth in subsection (b), the penalties for
				failure to file a report as required by 56 Ill. Adm. Code
				2760.125(a)
				for either or both of the first 2 months of a calendar quarter in compliance
				with 56 Ill. Adm. Code
				2760.141(a)
				shall be waived when the employer timely files the report required for the
				third month of that quarter as required by 56 Ill. Adm. Code
				2760.125(a)(1),
				in compliance with 56 Ill. Adm. Code 2760.141.
b) Subsection (a) shall not apply for months
				following the first 2 quarters that include months for which penalties have
				been waived pursuant to subsection (a) or for any months beginning after
				November 30, 2014.
c)
				Notwithstanding any other provision of this Part to the contrary, as a result
				of business interruptions and widespread closures resulting from COVID-19, the
				Director finds good cause for waiving any penalties imposed upon any employer
				for failing to submit or timely submit the report required under 56 Ill. Adm.
				Code
				2760.125(a)
				for the month of February 2020.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.63 - When Payment Due and Consequences of Upward Revision in Employer's Contribution Rate

Current through Register Vol. 48, No. 28, July 12, 2024
a) Whenever an
				employer receives notice of a revised contribution rate that is higher than the
				rate given by the immediately preceding regular or revised rate notice, the
				employer shall have 30 days from the date of mailing of this revised rate
				notice to pay the additional amount of contributions due for that calendar
				year. This 30 day period shall be available to an employer whether or not the
				employer exercises its right to appeal this revised rate under Section 1509 of
				the Act.
b) If an employer pays an
				additional amount of contributions due as a result of an upward revision of its
				contribution rate within 30 days after the date of mailing of the revised rate
				notice, the employer shall be deemed to have paid this additional amount of
				contributions on the dates that its original contributions for that calendar
				year were paid in full. The payment of additional contributions within 30 days
				after the date of mailing of a higher revised contribution rate notice by an
				employer under this Section has two consequences:
1) No interest shall accrue on the employer's
				account from the dates of the original payments in full to the date the
				additional amount of contributions for that calendar year are received;
				and
2) The employer's additional
				payment will be credited for FUTA purposes as of the dates the original
				payments in full were made.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.65 - Waiver Of Interest Or Penalty

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				The Director is authorized to waive the payment of all or part of any interest
				or penalty upon proposed application and showing of good cause that consists of
				any or all of the following:
1) Where the
				delay was caused by the death or serious illness of the employer or a member of
				his immediate family, or by the death or serious illness of the person in the
				employer's organization responsible for the preparation and filing of the
				report or for making the payment.
2) Where the delay was caused by the
				destruction of the employer's business records by fire or other casualty
				without fault.
3) Where the Agency,
				in its written communication or through a specifically identified employee in
				oral communication directed to a specific employer account has affirmatively
				misled the employer as to its duties and obligations such that the charging of
				interest to the employer would violate the principle of equitable
				estoppel.
4) For the purposes of
				waiver of interest only: Where the employer relied to its detriment on a
				certificate issued by the Director pursuant to Section 2600 of the Act and the
				Director agrees, at a later date, that the certificate was issued in error,
				such waiver shall be granted from the date the erroneous certificate was issued
				to a date 30 days after notice that the original certificate was issued in
				error.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.66 - Waiver Of Interest Accruing Because Of Certain Types Of Employees For Periods Prior To January 1, 1988

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				Director shall find good cause for the waiver of all interest, accrued upon
				unpaid contributions which are due and owing for any period prior to January 1,
				1988, if the contributions were based on the payment of wages in employment to
				an individual where:
1) The employer or its
				predecessor has not treated any individual holding a substantially similar
				position as an employee for purposes of the Act, or for Federal Unemployment
				Tax Act (FUTA), Internal Revenue Code or Social Security Act purposes,
				and;
2) The employer's treatment of
				such individual was in reasonable reliance upon:
A) A judicial precedent or an Internal
				Revenue Service letter ruling for the employer; or,
B) A past agency audit of such employer where
				there was no assessment attributable to the treatment of individuals holding
				positions substantially similar to the position held by such individual;
				or,
C) A long-standing industry
				practice recognized by a significant segment of the industry in which such
				individual or employer is engaged.
3) Example: Pursuant to this subsection, an
				employer requests a waiver of interest on contributions which were due and
				owing for the first quarter of 1987. Contributions for the first quarter of
				1987 became due and owing on April 30, 1987 but had not been paid because the
				employer appealed a determination and assessment covering this period. The
				waiver, if granted would cover all interest which accrued from May 1, 1987
				through the date that payment of the contributions was made. The employer must
				pay all contributions due for the first quarter of 1987 as a condition
				precedent to the granting of a waiver.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.67 - Partial Waiver Of Interest Where An Employer Has Erroneously Reported Wages To The Wrong State

Current through Register Vol. 48, No. 28, July 12, 2024
Where wages should have been reported to Illinois, but the
				  employer has erroneously reported these wages to another state, if such
				  employer makes payment of all contributions, penalties and interest (except the
				  amount of interest that is subject to waiver under this Section) due within 30
				  days after the date that notice of its erroneous reporting is mailed to the
				  employer, the Director shall waive interest to the extent that the amount of
				  interest due exceeds the amount of interest that would have been due if the
				  rate of interest imposed were the same as the rate of interest paid by the
				  Secretary of Treasury on amounts held by the Secretary in the federal
				  Unemployment Trust Fund during the same period.
Example: Employer A erroneously reports the wages of certain
				  workers on its Iowa Unemployment Insurance Contributions Reports. It is
				  determined that such wages should have been reported under the Illinois
				  Unemployment Insurance Act. If this employer pays all contributions, penalties
				  and interest due under the Illinois Act within 30 days after being notified of
				  its erroneous reporting, the Director will waive any interest in excess of the
				  amount of interest that would have been credited to Illinois if the employer's
				  contributions had been credited to this State's account in the federal
				  Unemployment Trust Fund as of the date that the contributions were
				  due.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.68 - Waiver of Penalty for Certain Employers for 1987 and Thereafter Wage Reports

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Notwithstanding any other provisions of this Part to the contrary, the Director
				shall waive the reporting penalty provided in Section 1402 of the Act for 1987
				and for any reports of wages paid in calendar year 1987 and any calendar year
				thereafter, if the employer, within 30 working days after the date of mailing
				of the notice from the Agency that its report is delinquent, shows that the
				delinquent report is the employer's first late report during the last 20
				calendar quarters, including quarters during which the employer was not
				required to file reports under the Act and:
1)
				in the case a contributory employer, the total amount of contributions due for
				the calendar quarter of the report is less than $500 (the amount due is
				disregarded for reimbursable employers); and
EXAMPLE: Employer A is required to file two reports for a
				  quarter under 56 Ill. Adm. Code
				  2760.120.
				  The total amount of contributions attributable to the first report is $400. The
				  total amount of contributions attributable to the second report is $200.
				  Employer A will not be entitled to waiver of penalty under this Section with
				  respect to either report because the total amount of contributions due for the
				  quarter is more than $500.
2) This delinquent report is the employer's
				first late report during the last 20 calendar quarters, including quarters
				during which the employer was not required to file reports under the
				Act.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.69 - Partial Waiver Of Interest Where An Employer Has Erroneously Paid Its Federal Unemployment Tax Act (FUTA) Tax In Full But Has Failed To Pay Its Illinois Unemployment Insurance Contributions

Current through Register Vol. 48, No. 28, July 12, 2024
Where an employer has erroneously failed to pay its Illinois
				  Unemployment Insurance contributions when due but instead timely paid the full
				  amount of its Federal Unemployment Tax Act (FUTA) liability (6.2 % for 1990)
				  and that employer pays the full amount of any contributions, penalties and
				  interest (except the amount of interest that is subject to waiver under this
				  Section) due within 30 days after the date that notice of its failure to pay
				  its Illinois Unemployment Insurance contributions is mailed to the employer,
				  the Director shall grant a partial waiver of interest from the date that the
				  employer made its FUTA payment. The extent of that waiver shall be the amount
				  by which the amount of interest due exceeds the amount of interest that would
				  have been due if the rate of interest imposed were the same as the rate of
				  interest paid by the Secretary of Treasury on amounts held by the Secretary in
				  the federal Unemployment Trust Fund during the same period.
Example: On January 31, 1990, Employer A erroneously pays the
				  full FUTA amount on all of the wages that it paid in 1989 which were subject to
				  that Act. On March 31, 1990, the Director notifies this employer that it has
				  failed to pay its Illinois Unemployment Insurance contributions for 1989. If
				  this employer pays the full amount of contributions, penalties and interest due
				  in this matter by April 30, 1990, the Director will waive the interest due for
				  the period from January 31, 1990 to the date of payment, to the extent that the
				  amount of interest due exceeds the amount of interest that would have been due
				  if the rate of interest imposed were the same as the rate of interest paid by
				  the Secretary of Treasury on amounts held by the Secretary in the federal
				  Unemployment Trust Fund during the same period.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.70 - Waiver Of Interest For Certain Nonprofit Organizations or Local Governmental Entities

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Director
				shall waive interest on any unpaid contributions for a nonprofit organization,
				as defined in Section 211.2 of the Act, or a local governmental entity, as
				determined under Section 211.1 of the Act, if:
1) The organization or entity had never filed
				any of the reports or forms required of it under the Act; and
2) No unemployment insurance claims had been
				filed for which it is determined that the organization or entity was the
				chargeable employer as that term is used in Section 1502.1 of the Act;
				and
3) The chief operating officer
				of the organization or entity files an affidavit with the Director in which he
				states that, upon learning of the organization or entity's liability under the
				Act, he took immediate action to bring the organization or entity into
				compliance.
Example: Nonprofit organization A was created in 1985.
				  Because it is not liable under the Federal Unemployment Tax Act (FUTA), it
				  believed that it was not liable for state unemployment insurance contributions.
				  As a result of an audit in 1992, it is determined the organization was liable
				  since 1985 and owes unpaid contributions since 1989. If the organization had
				  never filed any reports or forms required of it under the Act, if it had never
				  been found to be a chargeable employer and if the chief operating officer
				  tenders the appropriate affidavit, any interest on the unpaid contributions
				  will be waived.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.73 - Waiver of Penalties and Interest for Certain Nonprofit Organizations

Current through Register Vol. 48, No. 28, July 12, 2024
a) Upon application
				of an employer, the Director shall find good cause to grant a conditional
				waiver of any reporting penalty required by Section 1402 of the Act and any
				interest owed by the employer with respect to contributions due, and interest
				on past due payments in lieu of contributions, for quarters prior to calendar
				year 2014 and specified in the conditional waiver, provided the following
				conditions are met:
1) the employer is an
				Illinois nonprofit organization, as that term is used in Section 211.2 of the
				Act, and a local affiliate of a national organization that holds a
				congressional charter under 36 USC, whose purpose is to promote the health,
				social, educational, vocational, and character development of youth;
2) the employer experienced a decrease of
				more than $50,000 from its prior fiscal year in the value of its total net
				assets in:
A) each of the employer's two
				fiscal years preceding the first quarter specified in the conditional waiver;
				and
B) each of at least two of the
				employer's fiscal years that include one or more quarters specified in the
				conditional waiver; and
3) the losses described in subsection (a)(2)
				are established by certified, audited statements of the financial condition of
				the employer.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.74 - Time for Paying or Filing Delayed Payment or Report

Current through Register Vol. 48, No. 28, July 12, 2024
In order to obtain a waiver of all or part of any penalty,
				  the employer must (in addition to filing an application for waiver as provided
				  in Section
				  2765.68
				  or
				  2765.75 )
				  file the delayed report within 30 days after the date of the resolution of the
				  occurrence or event relied upon as a ground for waiver. In order to obtain a
				  waiver of all or part of any interest, the employer must (in addition to filing
				  an application for waiver as provided in Section 2765.75), except if the ground
				  for waiver is Section
				  2765.65(c),
				  make the late payment of all contributions due and file all wage reports for
				  the period covered by the waiver within 30 days from the date of the resolution
				  of the occurrence or event relied upon as a ground for
				  waiver.