Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2725 - ADMINISTRATIVE HEARINGS AND APPEALS › Subpart A - GENERAL PROVISIONS › Section 2725.30 - An Employer's "Last Known Address"

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Notwithstanding any provision to the contrary, and except as provided in
				subsection (b) and Section 2725.40, an employing unit's "last known address" or
				"last known place of business or residence", as those terms are used in the
				Act, is the last address provided to the Department by the employing unit.
EXAMPLE: On September 1, 2016, the Director mails an annual
				  contribution rate notice to Employer A at the last address provided to the
				  Department by Employer A. For purposes of Section 1509 of the Act, the annual
				  contribution rate notice mailed on September 1, 2016 is mailed to Employer A's
				  last known address.
b) The
				Department receives manual and electronic address correction notices from the
				United States Postal Service (USPS) to update employing unit addresses
				maintained in Department records when mail is sent to the last address provided
				by the employing unit but is undeliverable as addressed. Except as provided in
				this Section, when the Department receives notification from USPS that the
				employing unit's address is different from the last address provided to the
				Department by the employing unit, the new address provided by USPS shall be the
				employing unit's last known address or last known place of business or
				residence. The last address obtained from USPS is the employing unit's last
				known address or last known place of business or residence until the employing
				unit informs the Department of a change of address as provided in subsection
				(c).
EXAMPLE: When Employer A began business in 2010, it filed a
				  "Report To Determine Liability Under the Illinois Unemployment Insurance Act"
				  (see 56 Ill. Adm. Code
				  2760.105
				  ), listing its address as 1234 S. Main St., Springfield IL. On September 1,
				  2016, Employer A files a change of address with USPS, listing its new address
				  as 5678 N. State St., Chicago IL. Employer A does not inform the Department of
				  its change of address. On November 1, 2016, the Director mails an annual
				  contribution rate notice to Employer A at 1234 S. Main St., Springfield IL,
				  which is the last address provided to the Department by Employer A. For
				  purposes of Section 1509 of the Act, the annual contribution rate notice mailed
				  on November 1, 2016 is mailed to Employer A's last known address. Since
				  Employer A filed a change of address with USPS, the annual contribution rate
				  notice is forwarded to Employer A's new address by USPS. A few days later the
				  Department receives notice of Employer A's change of address from USPS. The
				  Department will update its records with the new address received by USPS.
				  Subsequent mail sent to Employer A at 5678 N. State St., Chicago IL is mailed
				  to Employer A's last known address.
c) It is the employing unit's responsibility
				to inform the Department of any address change through MyTax Illinois
				(mytax.illinois.gov), by mailing a UI-50A Notice of Change to the Department,
				or by calling, faxing or writing the Department and providing the same
				information as would be provided on the UI-50A. A change of address request
				must be signed unless the request is made by telephone. The mailing address and
				telephone and fax numbers for submitting a change of address can be found on
				the UI-50A, which is available on the Department's website (ides.illinois.gov).
				Except as otherwise provided for in Section 2725.40 for Electronic Posting of
				Notices, a change of address is effective the day on which it is received by
				the Department. If an employing unit does not file a UI-50A Notice of Change
				with the Department and instead relies on the Department to update its address
				based on information received by USPS, the employing unit bears the risk that
				the Department will not receive correct change of address information from USPS
				in a timely manner. A new last known address or last known place of business or
				residence received from USPS is not effective until the Department updates its
				records with the new address.
EXAMPLE 1: In January 2010, Employer A filed a UI-50A
				  notifying the Department that its mailing address was 1234 S. Main St.,
				  Springfield IL. On March 1, 2015, Employer A files a change of address with
				  USPS, listing its new address as 5678 N. State St., Chicago IL. On November 23,
				  2015, the Director mails Employer A's annual contribution rate notice to
				  Employer A at 1234 S. Main St., Springfield IL, the last address provided to
				  the Department by Employer A. For purposes of Section 1509 of the Act, the
				  annual contribution rate notice mailed on November 23, 2015 is mailed to
				  Employer A's last known address. The USPS forwards the annual contribution rate
				  notice to Employer A at its new address but does not notify the Department of
				  Employer A's change of address information. A little over a year later, on
				  November 25, 2016, after USPS has stopped forwarding Employer A's mail, the
				  Department sends another annual contribution rate notice to Employer A at its
				  1234 S. Main St., Springfield IL address. For purposes of the Act, the annual
				  contribution rate notice mailed on November 25, 2016 to 1234 S. Main St.,
				  Springfield IL is mailed to Employer A's last known address.
EXAMPLE 2: Same facts as Example 1 except, in addition to
				  filing a change of address with USPS, on March 1, 2015, Employer A also files a
				  UI-50A with the Department, listing its new address as 5678 N. State St.,
				  Chicago IL. If the Department does not timely update its records before sending
				  the annual contribution rate notice on November 23, 2015, since Employer A
				  properly notified the Department of its change of address, the annual
				  contribution rate notice mailed to Employer A's old address will not be treated
				  as having been mailed to Employer A's last known address for purposes of the
				  Act.