Section 2760.145  Correcting the Employer's Contribution and Wage Report or Combined Return for Household Employers

a)         Should an employer make an error in the reporting of total or taxable wages paid during a quarter or in the calculation of its contributions due, it shall correct that error by preparation of the form Employer's Correction Report For The Quarter Ending       .  This same form shall be used to correct errors in reporting wages of individual workers. This form requires the same information as the original Employer's Contribution and Wage Report or Combined Return for Household Employers, as the case may be, in addition to the corrected information and an explanation of the change.

b)         When an employer incorrectly reports the name or Social Security Number of a worker on the wage report portion of the Employer's Contribution and Wage Report or Combined Return for Household Employers, as the case may be, a correction shall be made by the use of form Social Security Number And Name Change Notice.  This form requires the original information reported on the wage report portion of the Employer's Contribution and Wage Report or Combined Return for Household Employers and the corrected information.

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