reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2725 - ADMINISTRATIVE HEARINGS AND APPEALS › Subpart C - APPEAL TO DIRECTOR'S REPRESENTATIVE › Section 2725.255 - Rules of Evidence

Current through Register Vol. 48, No. 28, July 12, 2024
The rules of evidence as provided in Section 10-40 of the
				  Illinois Administrative Procedure Act [5 ILCS
				  100/10-40 ] shall apply. The Director's Representative
				  need not rule on any objection to the introduction of evidence or testimony,
				  but any such objection shall be duly noted and made part of the
				  record.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2725 - ADMINISTRATIVE HEARINGS AND APPEALS › Subpart C - APPEAL TO DIRECTOR'S REPRESENTATIVE › Section 2725.260 - Oral Argument-Memoranda-Post Hearing Documents

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Director's Representative shall give
				each party an opportunity to present oral argument after the evidentiary
				hearing has been concluded.
b) The
				Director's Representative shall, either on the record or in writing, if
				necessary to clarify the issues, require any party to file a memorandum. A
				party at the conclusion of the hearing may file, either in writing or on the
				record, a notice of intent to file a memorandum in support of its position.
				Such memorandum shall include proposed findings of fact and conclusions of law,
				and the Director's Representative shall set a reasonable schedule for filing
				any memoranda. Each party filing such memoranda shall furnish a copy thereof to
				all other parties, at the time of such filing.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2725 - ADMINISTRATIVE HEARINGS AND APPEALS › Subpart C - APPEAL TO DIRECTOR'S REPRESENTATIVE › Section 2725.265 - The Record

Current through Register Vol. 48, No. 28, July 12, 2024
A complete record shall be kept of all proceedings before the
				  Director's Representative, which shall include all items required by Section
				  10-35 of the Illinois Administrative Procedure Act [5 ILCS
				  100/10-35 ].
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2725 - ADMINISTRATIVE HEARINGS AND APPEALS › Subpart C - APPEAL TO DIRECTOR'S REPRESENTATIVE › Section 2725.270 - Recommended Decision

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				Director's Representative shall issue a recommended decision without a hearing
				when:
1) The Record fails to state a basis
				for relief under the facts stated or the law;
2) The Petition or revised Petition,
				Application for review of rate determination, Application for revision of
				statement of benefit charges, or Claim for refund or adjustment was not filed
				in a timely manner as provided for in the Act and no issues relating to
				timeliness have been raised by the petitioner.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2725 - ADMINISTRATIVE HEARINGS AND APPEALS › Subpart C - APPEAL TO DIRECTOR'S REPRESENTATIVE › Section 2725.275 - Objections to Recommended Decision

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Any party shall have the right to file objections to a recommended decision
				within 20 days after the service of the recommended decision. The objections
				shall also be served upon the other parties, if any.
b) Objections to a recommended decision shall
				be sufficient only if they set forth specifically and in detail a basis for
				relief. Failure to file or set forth an objection in accordance with this
				Section shall be deemed a waiver of the objection.
c) If the employer failed to appear at the
				hearing before the Director's Representative or failed to provide any necessary
				telephone numbers at the time of the scheduled hearing as provided in Section
				2725.220 and
				the employer wants a hearing, he or she must file his or her objections and the
				facts that show the failure to appear, provide the telephone number or answer
				the telephone was caused by reasons outside of his or her control, or by
				circumstances that could not be reasonably foreseen and avoided and that there
				is a likelihood that a hearing on the merits would result in the relief
				sought.
d) If an employer receives
				a recommended decision pursuant to Section
				2725.270(a),
				the employer may also demand a hearing before the Director's Representative to
				orally present objections. A hearing will be scheduled and shall be limited to
				the issues set forth in the recommended decision and the objections
				filed.
e) Upon written request or
				oral request on the record, within 10 days after service of the recommended
				decision, the employer shall be granted one 10 day extension of the time for
				filing objections. Notice of the request must be served upon the other parties,
				if any.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2725 - ADMINISTRATIVE HEARINGS AND APPEALS › Subpart C - APPEAL TO DIRECTOR'S REPRESENTATIVE › Section 2725.280 - Decision Of Director

Current through Register Vol. 48, No. 28, July 12, 2024
a) After review
				of the objections to the recommend decision, the Director shall make his
				decision and serve notice thereof on the party or parties thereto.
b) The Director may, after review of the
				objections to the recommended decision, order that a matter be remanded to the
				Director's Representative for rehearing or to take additional testimony
				whenever the Director believes that there is a basis for relief as provided in
				this Part or that the record is incomplete.
c) The Director shall issue a decision at any
				stage of the proceedings where it appears from the pleadings, the Agency file
				and other matters of record that a decision awarding all the relief sought by
				the petitioner should be issued and a hearing on the merits would be
				unnecessary; provided, however, that such a decision shall not be issued if
				there are other parties who would be denied due process by the lack of notice
				and the opportunity to be heard.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2730 - WAGES › Subpart B - OTHER REMUNERATION TREATED AS WAGES › Section 2730.100 - Money Value of Board And Lodging, Etc

Current through Register Vol. 48, No. 28, July 12, 2024
a) Except as otherwise provided in this
				Section, board, lodging or other remuneration in kind received by an individual
				from his employer for personal services performed by the individual for the
				employer shall be deemed to be wages paid by the individual's employer. Meals
				which are given for the convenience of the employer are not remuneration for
				the performance of personal services and, therefore, are not wages. Meals that
				are given for the convenience of the employer must be furnished for substantial
				non-compensatory business reasons rather than as additional compensation to the
				worker. When the meal is served at the location where the services are
				performed, it is presumed that the meal is for the benefit of the employer.
				When the meal is served at a location other than where the service is
				performed, it is presumed that the meal is not for the benefit of the employer.
1) Example: An individual performs services
				at a restaurant. The employer does not want the worker to bring food from
				another restaurant to eat at his establishment. Meals are provided to the
				worker as a convenience for the employer and, therefore, are not remuneration
				to the worker for his services. Under such circumstances, the value of the meal
				is not deemed to be wages.
2) An
				employer provides ambulance services and always needs to have drivers ready for
				emergencies. Meals are provided at the dispatch terminal so that drivers will
				always be available. Under such circumstances, the value of the meals are not
				deemed to be wages.
3) Whenever a
				worker is required to work past seven o'clock in the evening, the employer
				reimburses the worker for her dinner. If the worker has the option of leaving
				the location where the work is performed for dinner, it is presumed that this
				meal is not for the benefit of the employer.
4) Whenever a worker is required to work past
				seven o'clock in the evening, the employer orders dinner brought in for the
				worker. It is presumed that this meal is for the benefit of the
				employer.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2730 - WAGES › Subpart B - OTHER REMUNERATION TREATED AS WAGES › Section 2730.105 - Reporting Gratuities

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each
				employer who employs individuals who customarily receive gratuities from
				persons other than the employer in the course of their work with the employer
				shall inform, either orally or in writing, all those individuals of their duty
				to report currently the amount of the gratuities to the employer, and post a
				notice, issued by the Director, which may be conveniently read (such as on the
				employer's bulletin board) by all such individuals. The notice shall be
				procured by an employer from the Director.
b) Each individual who customarily receives
				gratuities in the course of his or her work from persons other than his or her
				employer shall, on the day he or she is paid wages for a pay period by his or
				her employer, or not later than the next succeeding pay day, submit a written
				statement or form, in duplicate, to his or her employer concerning the amount
				of gratuities received during the pay period.
c) The statement or form referred to by
				subsection(b) shall contain the information required to be listed under Section
				6053(a) of the Internal Revenue Code of 1954 (
				26
				USC 1 et seq.). Each employer shall
				acknowledge the receipt of the statement or form on the duplicate copy and
				return the copy to the individual, who shall retain it as evidence of the fact
				that he or she has reported gratuities in accordance with the requirements of
				this Section. The employer shall retain each original statement or form for a
				period of three years.
d) Each
				employer shall include in its regular monthly or quarterly reports, as the case
				may be, to the Director the amount of gratuities reported to it by each
				individual under subsection (b); provided, however, that in the event the
				employer shall deem the amount so reported by the individual to be in excess of
				the amount of gratuities actually received by the individual, the employer
				shall attach to its monthly or quarterly report a statement indicating the
				amount reported by the individual, the amount reported by the employer, the
				difference between those amounts, and the basis for the employer's belief that
				the differences were not actually received by the individual.
e) If, for any reason, the employer fails to
				obtain from the individuals in its employ the amount of gratuities received by
				such individuals, the employer shall estimate the amounts of such gratuities.
				The employer shall estimate the amount of the gratuities as the greater of 8%
				of the gross receipts for service provided by the individual or the applicable
				federal minimum wage (
				29
				USC 206 et seq.) times the number of hours
				worked by the individual.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2730 - WAGES › Subpart B - OTHER REMUNERATION TREATED AS WAGES › Section 2730.130 - Liability for Contributions and Reporting of Sick Pay

Current through Register Vol. 48, No. 28, July 12, 2024
a) Sick pay is any amount paid to an employee
				for any period during which the employee is temporarily absent from work
				because of injury, sickness, or disability. Except as provided in subsection
				(b), sick pay paid with respect to employment by employers and third parties is
				wages under Sections 234 and 235 of the Act and subject to the payment of
				contributions. Determination of the individual or entity liable for reporting
				wages and paying contributions on sick pay depends on whether the sick pay is
				paid by the employer, by an agent of the employer, or by a third party that is
				not the employer's agent. Except as provided in subsection (d), the entity or
				individual who pays the sick pay is responsible for reporting those payments as
				wages and paying contributions to the Department.
b) The following payments, made to, or on
				behalf of, an individual or any of his or her dependents under a plan or system
				established by an employer that makes provision generally for individuals
				performing services for him or her (or for such individuals generally and their
				dependents) or for a class or classes of such individuals (or for a class or
				classes of such individuals and their dependents), are not "wages" subject to
				the payment of contributions:
1) payments made
				under a workers' compensation law;
2) payments made on account of medical or
				hospitalization expenses in connection with sickness or accident
				disability;
3) payments made on
				account of death;
4) payments made
				on account of sickness or accident disability made by an employer to or on
				behalf of an employee after the expiration of 6 calendar months following the
				last calendar month in which the employee worked for the employer.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2730 - WAGES › Subpart B - OTHER REMUNERATION TREATED AS WAGES › Section 2730.150 - Payments Under A Cafeteria Plan

Current through Register Vol. 48, No. 28, July 12, 2024
Payments which are not taxable for federal income tax
				  purposes as part of a cafeteria plan established under Section 125 of the
				  Internal Revenue Code of 1986 are not included in "wages", as defined in
				  Section 234 of the Act (Ill. Rev. Stat. 1989, ch. 48, par. 344), to the extent
				  that (1) the benefit chosen under the plan is specifically excluded under
				  Section 235 of the Act (Ill. Rev. Stat, 1989, ch. 48, par. 345) and (2) under
				  Section 245(C) of the Act (Ill. Rev. Stat. 1989, ch. 48, par. 370(C)) the
				  benefit is not includable in the term "wages" subject to the payment of taxes
				  under the Federal Unemployment Tax Act (FUTA).
a) Example: Payments made under a plan
				established by an employer generally for individuals in its employ to provide
				for the payment of medical insurance premiums which would not be includable in
				gross income for federal income tax purposes under Section 125 of the Internal
				Revenue Code of 1986 are not includable as wages because there is a specific
				exclusion in Section 235 of the Act for payments on account of medical or
				hospitalization expenses in connection with sickness or accident disability and
				such payments are not subject to the payment of taxes under FUTA.
b) Example: Payments made under a plan
				established by an employer generally for individuals in its employ to provide
				for the payment of life insurance premiums which would not be includable in
				gross income for federal income tax purposes under Section 125 of the Internal
				Revenue Code of 1986 are not includable as wages because there is a specific
				exclusion in Section 235 of the Act for payments on account of death and such
				payments are not subject to the payment of taxes under FUTA.
c) Example: Payments made under a plan
				established by an employer generally for individuals in its employ to provide
				for the payment of dependent care assistance which would not be includable in
				gross income for federal income tax purposes under Section 125 of the Internal
				Revenue Code of 1986 are includable as wages because there is no specific
				exclusion in Section 235 of the Act for payments on account of dependent care
				assistance even though they are not subject to the payment of taxes under
				FUTA.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2730 - WAGES › Subpart B - OTHER REMUNERATION TREATED AS WAGES › Section 2730.155 - Payments Under A Plan Authorized By Section 401(k) of the Internal Revenue Code of 1986

Current through Register Vol. 48, No. 28, July 12, 2024
Payments not taxable for income tax purposes under Section
				  401(k) of the Internal Revenue Code of 1986 are included in "wages", as defined
				  in Section 234 of the Act. Amounts deducted from an individual's taxable income
				  pursuant to salary reduction arrangements, as well as employer contributions,
				  are also "wages".
(a) Example: An
				individual is entitled to $1,000 in salary. It is agreed between the employer
				and the individual that $50 of his salary is to be placed in the employer's
				401(k) plan fund, and the individual is paid cash of $950. The 401(k) plan does
				not provide for employer contributions. The individual's "wages" under Section
				234 of the Act are $1,000.
(b)
				Example: An individual is entitled to $1,000 in salary. It is agreed between
				the employer and the individual that $50 is to be placed in the employer's
				401(k) plan fund, and the individual is paid cash of $950. In addition to the
				aforementioned arrangement, the employer makes a contribution of $50 to the
				fund on behalf of the individual. The individual's "wages" under Section 234 of
				the Act are $1,050.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2732 - EMPLOYMENT › Subpart A - COVERAGE › Section 2732.125 - Requirement That "Four Or More" Employees of a Nonprofit Organization Perform Services Within This State

Current through Register Vol. 48, No. 28, July 12, 2024
In applying Section 211.2 of the Act [ 820 ILCS 405 ], only
				  individuals performing services in this State shall be included in determining
				  whether the nonprofit organization has had four or more individuals in
				  employment.
EXAMPLE: Organization X is a nonprofit organization, as
				  defined in section 501(c)(3) of the Internal Revenue Code of 1986, and is
				  exempt from income tax under section 501(a) of that Code. It maintains its
				  national headquarters in Madison, Wisconsin, where it employs 10 persons. It
				  also maintains a branch office in Chicago, where it employs one worker. The
				  services of the one worker in Chicago shall not constitute employment in
				  Illinois because this organization does not have 4 or more individuals in
				  employment in Illinois.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2732 - EMPLOYMENT › Subpart B - SERVICES IN EMPLOYMENT › Section 2732.200 - Section 212 of the Act - Services in Employment

Current through Register Vol. 48, No. 28, July 12, 2024
a) In determining whether services performed
				by an individual for an employing unit are employment, as defined by Section
				212 of the Unemployment Insurance Act (the Act) [820 ILCS
				405/212 ], the Agency shall, when applicable to a
				particular factual situation:
1) Review
				written agreements between the individual and the employing unit;
2) Interview the individual or employing
				unit;
3) Obtain statements of other
				persons with relevant information;
4) Examine regulatory statutes governing the
				organization, trade or business;
5)
				Examine the books and records of the employing unit; and
6) Make any other investigation necessary to
				make a determination.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2732 - EMPLOYMENT › Subpart B - SERVICES IN EMPLOYMENT › Section 2732.203 - The Effect Of Regulation By A Governmental Entity On "Direction Or Control" Under Section 212 Of The Act

Current through Register Vol. 48, No. 28, July 12, 2024
In determining whether direction or control exists, the
				  Agency shall consider the factors set forth in Section
				  2732.200.
				  Regulation or licensing of a person, organization, trade or business by a
				  governmental entity or use of the terms "direction" and/or "control" in a
				  regulatory or licensing requirement shall not, by operation of law or "per se",
				  constitute a showing of "direction or control" for the purpose of Section 212
				  of the Act or Section
				  2732.200(g).
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2732 - EMPLOYMENT › Subpart B - SERVICES IN EMPLOYMENT › Section 2732.205 - Owner-Operators of Motorized Vehicles

Current through Register Vol. 48, No. 28, July 12, 2024
a) Section 212.1 of the Act [ 820 ILCS 405 ]
				applies only to services performed on or after August 8, 1995.
b) The burden of proving that services are
				exempt, under Section 212.1, from the Act's definition of "employment" rests
				with the person or entity to which the individual is contracted to perform the
				services.
c) Section 212.1 applies
				only to services an individual performs as an operator of a truck,
				truck-tractor or tractor.
EXAMPLE: Smith performs services for Company A, which is
				  licensed by the Illinois Commerce Commission as a motor carrier of personal
				  property. These services consist entirely of loading and unloading trucks at
				  Company A's loading dock. Section 212.1 of the Act does not exempt Smith's
				  services for Company A from the Act's definition of "employment".
d) For purposes of applying
				Section 212.1:
1) "Truck" has the meaning
				ascribed to it in Section 1-211 of the Illinois Vehicle Code [ 625 ILCS 5
				].
2) "Truck-tractor" has the
				meaning ascribed to it in Section 1-212 of the Illinois Vehicle Code.
3) "Tractor" has the meaning ascribed to
				"road tractor" in Section 1-178 of the Illinois Vehicle Code.
4) "Family member" means any parent, sibling,
				child, sibling of a parent, or any of the foregoing relations by marriage or
				civil union.
5) A person or entity
				owns, controls or operates another entity when:
A) by virtue of its ownership interest in
				that other entity, it has the power to direct the management of the other
				entity;
B) by virtue of its
				ownership interest in that other entity combined with the ownership interest of
				one or more others, it actually directs, by itself or in conjunction with
				others, the management of the other entity; or
C) it has responsibility for overseeing the
				day-to-day operations of that other entity.
6) Ownership, control or operation may be
				through any one or more natural persons or proxies, powers of attorney,
				nominees, proprietorships, partnerships, associations, corporations, trusts,
				joint stock companies or other entities or devices or any combination of
				these.
7) "Person or entity" means
				a sole proprietorship, partnership, association, corporation or any other legal
				entity.
8) A requirement imposed by
				a governmental regulatory or licensing agency with respect to services an
				individual performs as an operator of a truck, truck-tractor or tractor is not
				a requirement imposed on the individual by any person or entity to which the
				individual is contracted to perform the services.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2732 - EMPLOYMENT › Subpart B - SERVICES IN EMPLOYMENT › Section 2732.210 - Mandatory Jury Service

Current through Register Vol. 48, No. 28, July 12, 2024
Mandatory service on a jury shall not constitute employment
				  under the Act, nor shall payments made for those services constitute wages
				  subject to the payment of contributions.
EXAMPLE: A county requires that all registered voters, except
				  those exempted by law, be available to serve on juries for the county court
				  system. The jurors are paid on a per diem basis for their services. These
				  services are not voluntary and are compelled by law. Therefore, pursuant to
				  this Section, the services shall not constitute employment, nor shall the per
				  diem payments constitute wages.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2732 - EMPLOYMENT › Subpart B - SERVICES IN EMPLOYMENT › Section 2732.215 - Exemption From The Definition Of Employment For Participants In The Americorps Program

Current through Register Vol. 48, No. 28, July 12, 2024
Activities performed by an individual as a "participant", as
				  that term is used in the National and Community Service Act of 1990, as amended
				  ( 42 U.S.C. Sections 12501 et seq.), shall not be considered to be in
				  employment under the Act [820 ILCS 405 ], and payments made to the individual
				  for such activities shall not constitute wages subject to the payment of
				  contributions.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2732 - EMPLOYMENT › Subpart B - SERVICES IN EMPLOYMENT › Section 2732.220 - Exemption From The Definition Of Employment For Direct Sellers Of Consumer Goods

Current through Register Vol. 48, No. 28, July 12, 2024
a) For the
				purpose of applying Section 217(b) of the Act [820 ILCS
				405/217(b) ], the following terms
				have the meanings set forth below.
1)
				"Consumer product" means both tangible and intangible (e.g., a subscription for
				cable television service) personal property which is distributed in commerce
				and which is normally used for personal, family or household purposes
				(including any such property intended to be attached to or installed in any
				real property without regard to whether it is so attached or installed). The
				term "consumer product" does not include any product used in the manufacture of
				another product to be distributed in commerce or any product used only
				incidentally in providing a service (e.g., insecticide used in a pest control
				service, materials used in an appliance repair business). Where the sale of the
				consumer product includes the sale of a service (such as installation), such
				installation shall be considered incidental to the sale of the consumer
				product, and, therefore, not effect the exemption if the value of the
				installation is less than 10 per cent of the cost of the total purchase price
				(including installation).
2) A
				transaction is on a "buy-sell basis" if the salesperson is entitled to retain
				part or all of the difference between the price at which the salesperson
				purchases the product and the price at which he sells the product to the
				consumer as part or all of the remuneration for the services.
3) A transaction is on a "deposit-commission
				basis" if the salesperson is entitled to retain part or all of a purchase
				deposit paid by the consumer in connection with the transaction as part or all
				of the salesperson's remuneration for services.
4) "Permanent retail establishment" is any
				retail business operating in a structure or facility that remains stationary
				for a substantial period of time to which consumers go to purchase consumer
				goods. Examples of these establishments are grocery stores, hardware stores,
				clothing stores, hotels, restaurants, drug stores and newsstands.
Example: A vendor who sells consumer products in a parking
				  lot or other property which is near to or serving a sports arena or other
				  amusement area pursuant to an agreement which grants to the vendor or to
				  another entity for which the vendor provides service the right to sell consumer
				  products on such property sells consumer products in a permanent retail
				  establishment, regardless of whether the sale is made within a permanent
				  structure.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2732 - EMPLOYMENT › Subpart B - SERVICES IN EMPLOYMENT › Section 2732.225 - Exemption from the Definition of Employment for Freelance Editorial or Photographic Work

Current through Register Vol. 48, No. 28, July 12, 2024
a) For the purpose
				of applying Section 225(B) of the Act, the following terms have the meanings
				set forth in this subsection (a).
1)
				"Freelance" means that an individual has a right to make his or her services
				available to the general public on an ongoing basis as distinguished from being
				required to perform services exclusively for one individual or entity.
EXAMPLE 1: Newspaper A needs a photographer to provide
				  pictures of a presidential visit to the State Fair. The newspaper contracts
				  with a Springfield photographer who regularly contracts with Newspaper A and
				  other newspapers for specific assignments. This photographer is providing
				  freelance services to this newspaper.
EXAMPLE 2: Newspaper A contacts a former tennis pro turned
				  sports writer to cover the U.S. Open tennis tournament. The assignment is for a
				  three week period. Newspaper A allows the sports writer to take on assignments
				  from other sources provided they do not interfere with his coverage of the
				  Open. This writer is providing freelance services to this newspaper.
2) "Editorial" means work
				pertaining to the literary or artistic activities or contents of a newspaper as
				distinguished from the newspaper's business and advertising activities.
EXAMPLE 1: Professor A is a world authority on economic
				  theory C. Newspaper B hires professor A to write a column that explains why the
				  President must adopt economic theory C as part of his reelection strategy.
				  Professor A is performing editorial work for the newspaper.
EXAMPLE 2: Newspaper A wishes to print a story about a local
				  fair. It hires a resident of the local area to write a column about the fair.
				  The writer of this story is performing editorial work for the newspaper.
EXAMPLE 3: Newspaper A is considering raising its advertising
				  rates. Therefore, it hires a consultant to examine all local media advertising
				  rates and recommend a course of action. This consultant is not performing
				  editorial services for the newspaper.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2732 - EMPLOYMENT › Subpart B - SERVICES IN EMPLOYMENT › Section 2732.230 - Domestic Service

Current through Register Vol. 48, No. 28, July 12, 2024
a) For purposes
				of applying Sections 211.5 and 215 of the Act [
				820 ILCS
				405/211.5 and 215 ], the following terms have the
				meanings set forth in this subsection (a):
1)
				A "private home" is the fixed place of abode of the individual or family for
				whom the worker is performing services. A separate and distinct dwelling unit
				maintained by an individual as a residence, such as a hotel room, boat or
				trailer, can be a "private home". A room or suite in a nursing home can be a
				"private home", provided that the facts and circumstances of the particular
				case indicate that the room or suite is, in fact, the place where the
				individual retains his residence. A home utilized primarily for the purpose of
				supplying board or lodging to the public as a business enterprise is not a
				"private home".
A) EXAMPLE: An individual who
				travels to the home of the child's parents to provide babysitting services for
				a child is performing services in a private home, while an individual who
				provides babysitting services in her own home would not be performing services
				in a private home.
B) EXAMPLE: A
				worker who provides cooking services in a bed and breakfast establishment in
				which the owner resides is not performing services in a private home.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2732 - EMPLOYMENT › Subpart B - SERVICES IN EMPLOYMENT › Section 2732.235 - Effect Of Section 218 Of The Act On The Employment Status Of Certain Relatives

Current through Register Vol. 48, No. 28, July 12, 2024
a) In
				interpreting Section 218 of the Act, where the employing unit is a partnership,
				the term "employment" shall exclude service performed by an individual who has
				one of the following relationships with respect to each partner: father,
				mother, or spouse or a child under the age of 18.
Example: Mary Jones and Sally Johnson are partners in a
				  cleaning service. Sam Johnson is employed by the cleaning service. While Mary
				  Jones and Sally Johnson are unrelated, Sam Johnson is under the age of 18 and
				  the son of Mary Jones and is the husband of Sally Johnson. Because a
				  relationship specified in Section 218 of the Act exists between Sam Johnson and
				  each of the partners, his services are excluded from the definition of
				  "employment."
b) For
				purposes of Section 218 of the Act, the terms "father" and "mother" do not
				include a father-in-law or a mother-in-law; the term "child" includes only a
				natural or adopted child, a stepchild or a child who, by court order, is in the
				custody of the individual(s) claiming the exemption.
Example: Joe's Diner is a partnership whose partners are Joe
				  and Stella Smith, husband and wife. Jack Jones is an employee of the
				  partnership. He is also the father of Stella Smith. The services provided by
				  Jack Jones to the partnership constitute "employment" under the Act. Section
				  218 of the Act does not apply because Jack Jones does not have one of the
				  specified relationships with Joe Smith.
c) Section 218 of the Act does not apply to a
				corporation.
Example: Mrs. Murphy is the president and sole shareholder of
				  Corporation A. Mr. Murphy, her husband, is employed by the corporation as a
				  janitor. Section 218 of the Act does not apply in this situation because Mr.
				  Murphy, is employed by the corporation, not by his spouse, Mrs.
				  Murphy.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2732 - EMPLOYMENT › Subpart B - SERVICES IN EMPLOYMENT › Section 2732.240 - Employment Designation of Individuals Determined Eligible for Pandemic Unemployment Assistance (PUA)

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				In establishing an individual's eligibility for Pandemic Unemployment
				Assistance (PUA), created by the federal government in section 2102 of the
				Coronavirus Aid, Relief and Economic Security Act (CARES Act) (Public Law
				116-136), as amended, the Department will
				determine whether an individual is eligible for regular unemployment insurance
				benefits or extended benefits under State or federal law, including Pandemic
				Emergency Unemployment Compensation (PEUC) under section 2107 of the CARES Act,
				and will review Department records and any documentation provided by the
				individual to determine whether wages for the individual were reported or
				earned for the quarters of the base period for the claim.
b) A determination of the Department under
				this Section that an individual is eligible for PUA shall not constitute a
				determination that the services performed by the individual fall within an
				exemption from Section 206 of the Act's definition of "employment", nor shall
				it foreclose the Department or any court of competent jurisdiction from
				determining, at any time, with regard to those services, that those services
				constitute "employment" as that term is defined in the Unemployment Insurance
				Act.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2732 - EMPLOYMENT › Subpart C - DETERMINING THE EMPLOYER › Section 2732.306 - Employee Leasing Company - Obligation to Report the Identities of its Clients

Current through Register Vol. 48, No. 28, July 12, 2024
a) A report
				submitted to the Department in the manner provided for in subsection (e), with
				the contents required by subsection (b), will satisfy the reporting requirement
				in Section 206.1(B)(4) of the Act for each month or calendar quarter, as
				applicable, ending on or after the date of the report's submission. The report
				will also satisfy the reporting requirements for the month or calendar quarter
				ending immediately prior to its submission when the employee leasing company's
				contract with the client took effect in that month or quarter and either:
1) the report is submitted within 30 days
				after the effective date of the contract; or
2) the last day of the month or quarter is a
				day on which the Department is closed and the report is submitted on the first
				succeeding day on which the Department is open.
EXAMPLE: Employee Leasing Company A contracts with Client B
				  to lease employees to Client B, effective July 1, 2001. Client B has a
				  contribution rate of 1.0 % for 2001. Employee Leasing Company A has a
				  contribution rate of 4.0 % for 2001, and its relationship with Client B meets
				  the conditions set forth in Section 206.1(B)(1), (2) and (3) of the Act.
				  Beginning with the report due for the third quarter of 2001, Employee Leasing
				  Company A reports the leased employees on its wage reports and pays
				  contributions on those wages at its contribution rate. Client B terminates its
				  liability as of July 1, 2001 and stops filing any wage reports. However, the
				  Employee Leasing Company does not report the leasing relationship to the
				  Director until February 1, 2002. As a result, Employee Leasing Company A cannot
				  report the workers in question for the third and fourth quarters of 2001 as its
				  employees. The workers must be reported by Client B. Since timely wage reports
				  were not filed, nor were contributions paid by Client B, penalties will be
				  assessed and interest charged. Waiver of the penalty and interest can be
				  granted only for the reasons set forth in 56 Ill. Adm. Code 2765. Employee
				  Leasing Company A may amend its wage reports to remove the workers and then
				  file for a refund or adjustment as provided in Section 2201 of the Act or
				  request a transfer of contributions from the account of the employee leasing
				  company to the account of the client pursuant to Section
				  2765.64.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart A - GENERAL OBLIGATIONS › Section 2760.1 - Posting and Maintaining Notices

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Every employer subject to the provisions of the Unemployment Insurance Act [
				820 ILCS 405 ] (Act), including every employing unit that has elected, with the
				approval of the Director, to become an employer subject to the Act, shall post
				and maintain any printed notices that are furnished by the Director for that
				purpose.
b) The printed notices
				shall be posted in conspicuous places in all the establishments of the employer
				and shall be easily accessible for examination by the worker. The Director
				will, upon request, supply a sufficient number of duplicate notices to assure
				that the notices are accessible to all workers.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart A - GENERAL OBLIGATIONS › Section 2760.10 - Filing By Mail

Current through Register Vol. 48, No. 28, July 12, 2024
a) Unless otherwise
				provided, whenever it is required under any provisions of the Act or Rule
				promulgated thereunder, for any form, report, notice or other document to be
				received by the Department, the Director, or the Board of Review within
				prescribed time limits, such requirement is complied with if such form, report,
				notice or other document is received through the United States mail and the
				postmark thereon bears a date within the prescribed time limits, provided that
				said form, report, notice or other document is addressed in accordance with the
				instructions provided thereon.
b)
				This Section shall not waive any provision of the Act or Rule promulgated
				thereunder which requires an individual to file claims or report to an Agency
				office in person.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart B - REPORTS AND RECORDS › Section 2760.100 - Reports and the Report for Household Employers

Current through Register Vol. 48, No. 28, July 12, 2024
a) Subject to the provisions of Sections
				2760.105
				through
				2760.150,
				each employing unit shall make such reports as are prescribed, on forms issued
				by and required to be returned to the Director. Each employing unit shall
				complete the forms in accordance with the instructions accompanying the report
				forms, and return the completed forms to the address specified on the form.
				Failure to complete a report form in accordance with instructions shall be
				treated as a failure to complete the form.
b) For purposes of this Part, the Report for
				Household Employers refers to the report filed pursuant to Section 1400.2 of
				the Act [820 ILCS
				405/1400.2 ].
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart B - REPORTS AND RECORDS › Section 2760.105 - Reports of Employing Units as to Their Status

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any employing unit that commences business
				in any manner whatsoever, whether by purchase of a business already being
				operated, by starting a new business, or otherwise, shall, within 30 days after
				the commencement, file a signed form REG-UI-1 (Report To Determine Liability
				Under the Illinois Unemployment Insurance Act), or a document that includes the
				same information.
b) In addition to
				complying with the requirements of subsection (a), when applicable:
1) any employing unit that succeeds to
				substantially all of the assets of an organization, trade or business, or of a
				severable portion of those assets, shall file a signed form UI-1 S&P
				(Report To Determine Succession) or a document that includes the same
				information. A report of such a sale or transfer by the successor to a
				severable portion of the predecessor's organization, trade or business shall
				not constitute a joint application for the predecessor's experience rating
				record, unless the report also includes the additional requirements set forth
				in Section 1507(B)(2) through (3) of the Unemployment Insurance Act [ 820 ILCS
				405 ] (Act).
2) any employing unit
				to which trade or business, or a portion of trade or business, is transferred
				to it by an individual or entity and at the time of the transfer there is any
				substantial common ownership, management or control of the transferor and
				transferee shall file form UI-1 S&P (Report to Determine Succession) or a
				document that includes the same information. A transfer of trade or business
				includes but is not limited to the transfer of some or all of the transferor's
				workforce.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart B - REPORTS AND RECORDS › Section 2760.110 - Employing Unit Terminating Business

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any employing unit that terminates
				business (including dissolution of a partnership), for any reason whatsoever,
				or transfers or sells substantially all of the assets of the organization,
				trade or business or a severable portion of those assets to another or changes
				the trade name of such business shall, within 10 days after such termination,
				transfer or change of name, give notice in writing of that fact to the
				Director.
1) If an employer dies, written
				notice of his death shall be given to the Director by the executor or
				administrator or other legal representative of his estate within 90 days after
				the date of death.
2) In the case
				of bankruptcy or receivership proceedings for the relief of a debtor who is an
				employing unit, the trustees in bankruptcy, receiver or person designated by
				order of the court as in control of the assets of the debtor shall give written
				notice to the Director of such proceedings within 90 days after the
				commencement of such proceedings.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart B - REPORTS AND RECORDS › Section 2760.115 - Records With Respect to Employment

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each employing unit shall preserve
				existing records with respect to employment, and shall establish, maintain and
				preserve those records, indicating the data set forth in subsection
				(c).
b) These records shall be
				preserved for five years after they have been made. However,
if a
				determination and assessment of contributions, interest and penalties is made,
				or an action for the collection of contributions, interest or penalties is
				brought, records pertaining to the period or periods covered by such
				determination and assessment or action shall be preserved until the
				determination and assessment or action has become final, or has been cancelled
				or withdrawn.
[
				820 ILCS
				405/1801 ]
c) The records set forth in subsection (a)
				shall show:
1) For each pay period:
A) The beginning and ending dates for that
				period;
B) The total amount of
				wages for employment paid in the pay period.
Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart B - REPORTS AND RECORDS › Section 2760.125 - Employer's Wage Report

Current through Register Vol. 48, No. 28, July 12, 2024
a) Filing
				Wage Reports
1) Except as provided in
				subsection (a)(4), an employer subject to the mandatory electronic reporting
				requirement of Section
				2760.141
				shall, for each of the first two months of each calendar quarter, report, in
				addition to the employer's name, account number and Federal Employer
				Identification Number (FEIN), the name and Social Security number of each
				covered worker, the total wages paid to each covered worker (except as provided
				in Section
				2760.130
				), and the total wages paid to all covered workers combined. Except as provided
				in subsection (a)(4), an employer subject to the mandatory electronic reporting
				requirement of Section
				2760.141
				shall, for the third month of each calendar quarter, submit a report (or
				reports if so required under Section
				2760.120(a)(1)
				or (2) ) containing the same information for
				the entire calendar quarter as is required pursuant to subsection (a)(2). The
				report required under this subsection (a)(1) for each month shall be filed on
				or before the last day of the calendar month next following the close of the
				month.
EXAMPLE: Employer A is subject to the mandatory electronic
				  reporting requirement of Section
				  2760.141
				  for the period July 1, 2016 through June 30, 2017. Therefore, for each of
				  January and February of 2017, Employer A is required to report its name,
				  account number and FEIN; the name, Social Security number and total wages for
				  the month of each covered worker (except as provided in Section 2760.130); and
				  the total wages for the month of all covered workers combined.
A) For the purpose of calculating the monthly
				wages to determine any penalty for the third month of each quarter, the wages
				reported for the first and second months of the quarter shall be deducted from
				the quarterly wages reported by the employer for the third month of the
				quarter.
i) EXAMPLE: Employer A reports
				$5,000 in wages for January and $4,000 in wages for February. On the report for
				March, Employer A then reports $17,000 in wages for the entire first quarter.
				The Department will calculate March wages as follows: $17,000 - ($5,000 +
				$4,000) = $8,000.
ii) EXAMPLE:
				Employer A timely reports wages of $7,000 for July 2013 and $8,000 for August
				2013. On November 3, 2013, Employer A files its wage report for September of
				2013, reporting a total of $15,000 in wages paid for the quarter. Employer A
				will be assessed a minimum penalty of $50 for September 2013 because it filed
				its report for the month late, even though it apparently paid no wages for the
				month of September.