Section 2760.125  Employer's Wage Report

a)         Filing Wage Reports

1)         Except as provided in subsection (a)(3), every employer subject to the Unemployment Insurance Act, including employers electing to make payments in lieu of paying contributions under Section 1404, 1405 or 302 of the Act [820 ILCS 405/1404, 1405, 302], shall file a report, or reports if so required under Section 2760.120(a)(1) or (2), each calendar quarter, listing the name and Social Security Number of each covered worker and, except as provided in Section 2760.130, the total wages paid to each worker.  Except as provided in Section 2760.140, the reports shall be made on the right side of the form designated Employer's Contribution and Wage Report, which is part of a preprinted packet provided each quarter by the Department of Employment Security (Agency) to every employer subject to the Unemployment Insurance Act and shall be filed on or before the last day of the calendar month next following the close of the calendar quarter.

2)         Except as provided in subsection(a)(3), commencing with the quarter in which an employing unit becomes an employer, including employers electing to make payments in lieu of paying contributions under Sections 1404, 1405 and 302 of the Act, it shall file the form designated by the Director as Employer's Contribution and Wage Report (listing the information required by subsection (a)(1)), with respect to each calendar quarter beginning with the calendar quarter for which it is considered to be  an employer.  The reports due under this subsection (a)(2) shall be filed on or before whichever of the following dates is later:

A)        The 30^th day following the date upon which the form designated by the Director as Employer's Contribution and Wage Report (or, in the case of an employer subject to Section 2760.135(c), the Transmittal Form) is mailed to the employing unit for completion; or

B)        The last day of the calendar month next following the calendar quarter in which the employing unit becomes an employer.

3)         For employers who have elected to file annually pursuant to Section 1400.2 of the Act, with respect to the first quarter for which the employing unit has made the election and each quarter thereafter for which the election remains in effect, it shall file the form designated as the Combined Return for Household Employers listing the information required by subsection (a)(1).  The return due under this subsection (a)(3) shall be filed on or before whichever of the following dates is later:

A)        The 30^th day following the date upon which the form designated as Combined Return for Household Employers (or, in the case of an employer subject to Section 2760.135(c), the Transmittal Form) is mailed to the employing unit for completion; or

B)        April 15 of the calendar year immediately following the close of the quarter to which the report applies.

4)         The information with respect to each worker required by subsection (a)(1) may be submitted on a form other than that designated by the Director as Employer's Contribution and Wage Report, or the Combined Return for Household Employers, provided that the Director has approved the use of the substitute form.  The Director will approve the substitute form if it provides the same information in the same format on the same size paper.

5)         Upon written request filed with the Director prior to the due date of the report, the Director shall, for any reasonable cause shown, grant in writing an extension of a maximum of 30 days for the filing of any report required under subsection (a)(1), (a)(2) or (a)(3).  A reasonable cause is when an employer cannot meet a due date through no fault of its own or because of circumstances beyond its control.

A)        The request shall make a full explanation of the reasons for the request and shall state the date to which the extension is desired.

B)        If an employer that has been granted an extension of time pursuant to this subsection (a)(5) fails to file the report on or before the extended due date, the penalty referred to in subsection (b) shall accrue from the original due date as if no extension had been granted.

b)         Any employer, including an employer electing to make payments in lieu of paying contributions under Section 1404, 1405 or 302 of the Act, which, during any calendar quarter, has paid wages to any of its workers and which fails to file reports of those wages on or before the dates they are due under the provisions of this Section, shall pay penalties as set forth in Section 1402 of the Act and 56 Ill. Adm. Code 2765.

c)         An extension in the period of time for filing a wage report does not extend the deadline for making payment of any required contributions.

(Source:  Amended at 35 Ill. Reg. 6136, effective March 25, 2011)