Section 2760.135  Remittance of Contributions Due and Use of Transmittal Form

a)         Except as provided in subsection (c), each quarter, or once a year for employers who file the Combined Return for Household Employers, the Agency will provide each employer subject to the Unemployment Insurance Act with a preprinted packet that includes a Transmittal Form that is to be returned with a check for any unemployment insurance contributions due for the quarter covered by that packet.

1)         The Transmittal Form and check must be sent to the address indicated in the packet.

2)         A separate check, made payable to the Director of Employment Security, must accompany each Transmittal Form and the Employer's Illinois Account Number should be written on the face of the check.

b)         Failure of the employer to submit a check to the address indicated on the packet will result in a return of that check to the employer for resubmission.  If the resubmitted check is received at the proper address after the due date provided in Section 1400 of the Act, interest shall accrue as provided in Section 1401 of the Act .  The Director shall not grant waiver for any interest so accrued.

c)         Notwithstanding the provisions of subsection (a) and Section 2760.125(a), any employer that has filed its Employer's Contribution and Wage Report for the previous quarter, or its Combined Return for Household Employers by use of an internet filing option provided by the Agency will receive only the Transmittal Form part of the pre-printed packet.

d)         Notwithstanding any other provisions to the contrary, an employer may remit payments other than by check in accordance with instructions provided on the Agency's website, www.ides.state.il.us.

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