Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart C - BENEFIT CHARGES › Section 2765.325 - Application Of "30 Day" Requirement For Determining The Chargeable Employer Pursuant To Section 1502.1 of the Act

Current through Register Vol. 48, No. 28, July 12, 2024
a) Except as provided in the other
				subsections of this Section and in Sections
				2765.326,
				2765.332,
				2765.333
				and
				2765.334,
				the last employer prior to the beginning of the individual's benefit year
				(which is defined at Section 242 of the Act) for whom the individual provided
				services during at least 30 days beginning with the first day of the
				individual's base period (which is defined at Section 237 of the Act) but prior
				to the beginning of his benefit year shall be liable for the benefit charges or
				payments in lieu of contributions, as the case may be, which result from any
				benefits paid to that individual.
1) Example:
				Immediately prior to filing his claim for unemployment benefits, the individual
				provides services to Company A, a liable, contributing employer, for 20 days.
				Prior to this period, he provides services to Company B, a liable, contributing
				employer, for 30 days. Prior to working for Company B and throughout his base
				period, the individual has provided at least 10 days of service to Company A.
				In this example, Company A will be the chargeable employer and will be liable
				for any benefit charges which might accrue as a result of any benefits paid to
				this individual. This is because the individual's last employer prior to the
				beginning of his benefit year is Company A and he provided services to Company
				A during at least 30 days during the period from the beginning of the
				individual's base period to the beginning of his benefit year. Pursuant to
				Section 1502.1 of the Act, it is not necessary for the 30 days of services by
				the individual to be consecutive.
2) Example: Prior to the beginning of his
				benefit year, the individual provides services only to Company A, a liable,
				contributing employer, for over ten years. Company A will be this individual's
				chargeable employer with respect to this individual's entire benefit year
				because Company A is the individual's last employer of at least 30 days prior
				to the beginning of his benefit year. If, after claiming benefits for a few
				weeks, this individual is employed by Company B, a liable, contributing
				employer, for six months, is laid off by Company B and files an additional
				claim, Company A will still be the chargeable employer of this individual with
				respect to any benefit charges which might accrue with respect to the
				additional claim. Company A remains liable for the benefit charges which accrue
				during the entire benefit year regardless of the number of times that the
				individual is laid off and becomes reemployed.
3) Example: Prior to the beginning of his
				benefit year, the individual is employed on an as-needed basis (some weeks the
				individual might work four days, other weeks he might not work at all) for
				Company A, a liable, contributing employer. While so employed by Company A, the
				individual is also employed on a full time basis for Company B, a liable,
				contributing employer. The individual is laid off by Company B and is offered
				two days of work by Company A. After working for these two days, no other work
				is currently available with Company A, and the individual files a claim for
				benefits. If the individual has been employed by Company A for at least 30 days
				from the beginning of his base period to the beginning of his benefit year,
				Company A will be liable for any benefit charges which might accrue as a result
				of any benefits which might be paid to this individual. This is because,
				despite the individual's full time employment with Company B, the individual's
				last employer for whom he provided services of at least 30 days during the
				applicable period was Company A, and it was his separation from Company A that
				caused the individual to become "unemployed."
4) Example: Assume the same facts as in
				subsection (a)(3), except that, instead of being an as-needed employee, the
				individual continues to provide less than full time services to Company A and
				earns less than his weekly benefit amount. In that case, Section
				2765.326
				shall apply, and Company B will be the chargeable employer because it caused
				this individual to become unemployed as defined in Section 239 of the
				Act.
5) Example: The individual is
				a substitute teacher. Whenever she is available to teach, she calls in for
				assignments with her school district, a local governmental entity which has
				elected to make payments in lieu of contributions. During the first semester of
				the school year, she teaches only 32 days. She, however, did not work for the
				school district during her base period. If she now files a claim for benefits,
				her school district will be liable for 50% of any payments in lieu of
				contributions which would result if she would be paid benefits. This is
				because, despite her services being performed over a five month period, the
				school district is the last employer prior to the beginning of her benefit year
				and she has provided the required 30 days of services during the applicable
				period. The employer is only liable for 50% of the amount of the benefits paid
				because the individual performed no services for this employer during her base
				period (see Section 1405(B) of the Act.)
6) Example: The individual is employed for 25
				days during his base period for City A, a local governmental entity which has
				elected to make payments in lieu of contributions. He then works for Company B,
				a liable, contributing employer for approximately ten months. After being laid
				off by Company B, he is again employed by City A which then lays him off after
				five days. City A will be liable for payments in lieu of contributions equal to
				100% of the benefits paid to this individual. This is because City A is the
				individual's last employer prior to the beginning of his benefit year, and this
				individual was employed for at least 30 days beginning with the start of his
				base period and prior to the beginning of his benefit year. City A is liable
				for 100% of the benefits paid because, in addition to being the chargeable
				employer as provided in this subsection, the individual also provided services
				for this employer during his base period. If this employer had met the
				requirements to be the chargeable employer but this individual had not provided
				services to this employer during his base period, then this employer would have
				been liable for only 50% of the payments in lieu of contributions made to this
				individual as in subsection (a)(5).
7) Example: The individual is employed by
				several different employers from the beginning of his base period until he
				first files a claim for benefits. However, he does not provide services for at
				least 30 days to any single employer during this period. Therefore, there is no
				chargeable employer, and no employer will be liable for either the benefit
				charges or payments in lieu of contributions as a result of payments made to
				this individual during this claim for benefits.
8) Example: An individual is employed during
				his entire base period for Company A, a liable, contributing employer. After
				being laid off by Company A, he works for at least 30 days for the State of
				Illinois, which makes payments in lieu of contributions pursuant to Section
				1403 of the Act. If this individual files a claim for benefits, the State of
				Illinois will be liable for an amount equal to 50% of the benefits paid to this
				individual since the State of Illinois is the chargeable employer but not a
				base period employer.