Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2760 - NOTICES, RECORDS, REPORTS › Subpart A - GENERAL OBLIGATIONS › Section 2760.5 - Identification of Workers Covered by the Act

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each employer shall ascertain the federal
				Social Security account number of each worker employed by him or her in
				employment subject to the Act.
b)
				The employer shall report the worker's Social Security account number when
				making any report required by the Director with respect to the
				worker.
c) If an employer has in
				his or her employ a worker engaged in employment who does not have a Social
				Security account number, that employer shall request the worker to show him or
				her a receipt issued by an office of the Social Security Administration
				acknowledging that the worker has filed an application for an account number.
				The receipt shall be retained by the worker. In making any report required by
				the Director with respect to such a worker, the employer shall report the date
				of issue of the receipt, its termination date, the address of the issuing
				office, and the name and address of the worker exactly as shown in the
				receipt.
d) If a worker fails to
				report to the employer his or her Social Security account number or fails to
				show the employer the receipt issued by an office of the Social Security
				Administration acknowledging that he or she has filed an application for an
				account number, the employer shall inform the worker that regulations of the
				Internal Revenue Service (IRS) (
				26
				CFR 31.6011(b)-2 ), under
				the Federal Insurance Contributions Act ( 26 USC 3101-3126 ), provide that:
1) Each worker shall report to every employer
				for whom he or she is engaged in employment, his or her federal Social Security
				account number and his name exactly as shown on the account number card issued
				by the Social Security Administration;
2) Each worker who has not secured an account
				number shall file an application for a federal Social Security account number
				on IRS (Application For A Social Security Account Number) Form SS-5;
A) The application shall be filed on or
				before the seventh day after the date on which the worker first performs
				employment for wages, except that the application shall be filed on or before
				the date the worker leaves the employ of his or her employer if that date
				precedes the seventh day.
B) Copies
				of Form SS-5 can be secured at any district office of the Social Security
				Administration or from any district director;
3) If, within 14 days after the date on which
				the worker first performs employment for wages for the employer, or on the day
				on which he or she leaves the employ of the employer, whichever is earlier, the
				worker does not have a federal Social Security account number, and has not
				shown the employer a receipt issued to the worker by an office of the Social
				Security Administration acknowledging that he or she has filed an application
				for an account number, the worker shall furnish the employer an application of
				Form SS-5, completely filled in and signed by the worker.
A) If a copy of Form SS-5 is not available,
				the worker shall furnish the employer a written statement, signed by the
				worker, including the date of the statement, the worker's full name, present
				address, date and place of birth, father's full name, mother's full name before
				marriage, worker's sex and race, and a statement as to whether the worker
				previously filed an application on Form SS-5 and, if so, the date and place of
				the filing.
B) Furnishing the
				employer with an executed Form SS-5, or statement in lieu thereof, does not
				relieve the worker of his or her obligation to make an application on Form
				SS-5, as required by subsection (d)(2).