HB0812 Enrolled LRB093 05614 WGH 05707 b

1     AN ACT in relation to unemployment insurance.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Unemployment Insurance Act is amended by
5 changing Section 235 as follows:
 
6     (820 ILCS 405/235)  (from Ch. 48, par. 345)
7     Sec. 235. The term "wages" does not include:
8     A. That part of the remuneration which, after remuneration
9 equal to $6,000 with respect to employment has been paid to an
10 individual by an employer during any calendar year after 1977
11 and before 1980, is paid to such individual by such employer
12 during such calendar year; and that part of the remuneration
13 which, after remuneration equal to $6,500 with respect to
14 employment has been paid to an individual by an employer during
15 each calendar year 1980 and 1981, is paid to such individual by
16 such employer during that calendar year; and that part of the
17 remuneration which, after remuneration equal to $7,000 with
18 respect to employment has been paid to an individual by an
19 employer during the calendar year 1982 is paid to such
20 individual by such employer during that calendar year.
21     With respect to the first calendar quarter of 1983, the
22 term "wages" shall include only the remuneration paid to an
23 individual by an employer during such quarter with respect to
24 employment which does not exceed $7,000. With respect to the
25 three calendar quarters, beginning April 1, 1983, the term
26 "wages" shall include only the remuneration paid to an
27 individual by an employer during such period with respect to
28 employment which when added to the "wages" (as defined in the
29 preceding sentence) paid to such individual by such employer
30 during the first calendar quarter of 1983, does not exceed
31 $8,000.
32     With respect to the calendar year 1984, the term "wages"

 

 

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1 shall include only the remuneration paid to an individual by an
2 employer during that period with respect to employment which
3 does not exceed $8,000; with respect to calendar years 1985,
4 1986 and 1987, the term "wages" shall include only the
5 remuneration paid to such individual by such employer during
6 that calendar year with respect to employment which does not
7 exceed $8,500.
8     With respect to the calendar years 1988 through 2003 and
9 calendar year 2005 and each calendar year thereafter, the term
10 "wages" shall include only the remuneration paid to an
11 individual by an employer during that period with respect to
12 employment which does not exceed $9,000.
13     With respect to the calendar year 2004, the term "wages"
14 shall include only the remuneration paid to an individual by an
15 employer during that period with respect to employment which
16 does not exceed $9,800. With respect to the calendar years 2005
17 through 2009, the term "wages" shall include only the
18 remuneration paid to an individual by an employer during that
19 period with respect to employment which does not exceed the
20 following amounts: $10,500 with respect to the calendar year
21 2005; $11,000 with respect to the calendar year 2006; $11,500
22 with respect to the calendar year 2007; $12,000 with respect to
23 the calendar year 2008; and $12,300 with respect to the
24 calendar year 2009.
25     With respect to the calendar year 2010 and each calendar
26 year thereafter, the term "wages" shall include only the
27 remuneration paid to an individual by an employer during that
28 period with respect to employment which does not exceed the sum
29 of the wage base adjustment applicable to that year pursuant to
30 Section 1400.1, plus the maximum amount includable as "wages"
31 pursuant to this subsection with respect to the immediately
32 preceding calendar year. Notwithstanding any provision to the
33 contrary, the maximum amount includable as "wages" pursuant to
34 this Section shall not be less than $12,300 or greater than
35 $12,960 with respect to any calendar year after calendar year
36 2009.

 

 

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1     The remuneration paid to an individual by an employer with
2 respect to employment in another State or States, upon which
3 contributions were required of such employer under an
4 unemployment compensation law of such other State or States,
5 shall be included as a part of the remuneration herein referred
6 to. For the purposes of this subsection, any employing unit
7 which succeeds to the organization, trade, or business, or to
8 substantially all of the assets of another employing unit, or
9 to the organization, trade, or business, or to substantially
10 all of the assets of a distinct severable portion of another
11 employing unit, shall be treated as a single unit with its
12 predecessor for the calendar year in which such succession
13 occurs, and any employing unit which is owned or controlled by
14 the same interests which own or control another employing unit
15 shall be treated as a single unit with the unit so owned or
16 controlled by such interests for any calendar year throughout
17 which such ownership or control exists. This subsection applies
18 only to Sections 1400, 1405A, and 1500.
19     B. The amount of any payment (including any amount paid by
20 an employer for insurance or annuities, or into a fund, to
21 provide for any such payment), made to, or on behalf of, an
22 individual or any of his dependents under a plan or system
23 established by an employer which makes provision generally for
24 individuals performing services for him (or for such
25 individuals generally and their dependents) or for a class or
26 classes of such individuals (or for a class or classes of such
27 individuals and their dependents), on account of (1) sickness
28 or accident disability (except those sickness or accident
29 disability payments which would be includable as "wages" in
30 Section 3306(b)(2)(A) of the Federal Internal Revenue Code of
31 1954, in effect on January 1, 1985, such includable payments to
32 be attributable in such manner as provided by Section 3306(b)
33 of the Federal Internal Revenue Code of 1954, in effect on
34 January 1, 1985), or (2) medical or hospitalization expenses in
35 connection with sickness or accident disability, or (3) death.
36     C. Any payment made to, or on behalf of, an employee or his

 

 

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1 beneficiary which would be excluded from "wages" by
2 subparagraph (A), (B), (C), (D), (E), (F) or (G), of Section
3 3306(b)(5) of the Federal Internal Revenue Code of 1954, in
4 effect on January 1, 1985.
5     D. The amount of any payment on account of sickness or
6 accident disability, or medical or hospitalization expenses in
7 connection with sickness or accident disability, made by an
8 employer to, or on behalf of, an individual performing services
9 for him after the expiration of six calendar months following
10 the last calendar month in which the individual performed
11 services for such employer.
12     E. Remuneration paid in any medium other than cash by an
13 employing unit to an individual for service in agricultural
14 labor as defined in Section 214.
15     F. The amount of any supplemental payment made by an
16 employer to an individual performing services for him, other
17 than remuneration for services performed, under a shared work
18 plan approved by the Director pursuant to Section 407.1.
19 (Source: P.A. 93-634, eff. 1-1-04.)
 
20     Section 99. Effective date. This Act takes effect upon
21 becoming law.