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| 1 | AN ACT concerning employment.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Unemployment Insurance Act is amended by | |||||||||||||||||||
| 5 | changing Section 1400 as follows:
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| 6 | (820 ILCS 405/1400) (from Ch. 48, par. 550)
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| 7 | Sec. 1400. Payment of contributions. On and after July 1, | |||||||||||||||||||
| 8 | 1937,
contributions shall accrue and become payable by each | |||||||||||||||||||
| 9 | employer for each
calendar year in which he is subject to this | |||||||||||||||||||
| 10 | Act, with respect to wages
payable for employment occurring | |||||||||||||||||||
| 11 | during the six months' period beginning
July 1, 1937, and the | |||||||||||||||||||
| 12 | calendar years 1938, 1939, and 1940. For the year
1941 and for | |||||||||||||||||||
| 13 | each calendar year thereafter, contributions shall accrue
and | |||||||||||||||||||
| 14 | become payable by each employer upon the wages paid with | |||||||||||||||||||
| 15 | respect to
employment after December 31, 1940. Except as | |||||||||||||||||||
| 16 | otherwise provided in Section 1400.2, such contributions shall | |||||||||||||||||||
| 17 | become due
and shall be paid quarterly on or before the last | |||||||||||||||||||
| 18 | day of the month next
following the calendar quarter for which | |||||||||||||||||||
| 19 | such contributions have
accrued; except that any employer who | |||||||||||||||||||
| 20 | is delinquent in filing a
contribution report or in paying his | |||||||||||||||||||
| 21 | contributions for any calendar
quarter may, at the discretion | |||||||||||||||||||
| 22 | of the Director, be required to report
and to pay contributions | |||||||||||||||||||
| 23 | on a calendar month basis. Such contributions
shall not be | |||||||||||||||||||
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| 1 | deducted, in whole or in part, from the wages of
individuals in | ||||||
| 2 | such employer's employ. If the Director shall find that
the | ||||||
| 3 | collection of any contributions will be jeopardized by delay, | ||||||
| 4 | he may
declare the same to be immediately due and payable.
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| 5 | In the payment of any contributions, interest, or | ||||||
| 6 | penalties, a
fractional part of a cent shall be disregarded | ||||||
| 7 | unless it amounts to
one-half cent or more, in which case it | ||||||
| 8 | shall be increased to one cent.
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| 9 | The Director may by regulation provide that if, at any | ||||||
| 10 | time, a total
amount of less
than $2 is payable with respect to | ||||||
| 11 | a quarter, including any
contributions, payments in lieu of | ||||||
| 12 | contributions, interest or
penalties, such amount may be | ||||||
| 13 | disregarded. Any amounts
disregarded under this paragraph are | ||||||
| 14 | deemed to have been paid for all
other purposes of this Act. | ||||||
| 15 | Nothing in this paragraph is intended to
relieve any employer | ||||||
| 16 | from filing any reports required by this Act or by
any rules or | ||||||
| 17 | regulations adopted by the Director pursuant to this Act.
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| 18 | Except with respect to the provisions concerning amounts | ||||||
| 19 | that may be
disregarded pursuant to regulation, this Section | ||||||
| 20 | does not apply to any
nonprofit organization or any | ||||||
| 21 | governmental
entity referred to in subsection B of Section 1405 | ||||||
| 22 | for any
period with respect to which it does not incur | ||||||
| 23 | liability for the payment
of contributions by reason of having | ||||||
| 24 | elected to make payments in lieu of
contributions, or to any | ||||||
| 25 | political subdivision or municipal corporation
for any period | ||||||
| 26 | with respect to which it is not subject to payments in
lieu of | ||||||
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| 1 | contributions under the provisions of paragraph 1 of Section
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| 2 | 302C by reason of having elected to make payments in lieu of
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| 3 | contributions under paragraph 2 of that Section, or to the | ||||||
| 4 | State of
Illinois or any of its instrumentalities.
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| 5 | In calendar year 2016 and in each calendar year thereafter, | ||||||
| 6 | payment of contributions with respect to wages, as defined in | ||||||
| 7 | Section 235, shall be made in quarterly installments. The | ||||||
| 8 | payment due for the first quarter of the year shall be 25% of | ||||||
| 9 | the liability incurred during that quarter. The payment due for | ||||||
| 10 | the second quarter shall be determined by adding 25% of the | ||||||
| 11 | liability incurred during the first quarter plus 33.33% of the | ||||||
| 12 | liability incurred during the second quarter. The payment due | ||||||
| 13 | for the third quarter shall be determined by adding 25% of the | ||||||
| 14 | liability incurred during the first quarter plus 33.33% of the | ||||||
| 15 | liability incurred during the second quarter plus 50% of the | ||||||
| 16 | liability incurred during the third quarter. The payment due | ||||||
| 17 | for the fourth quarter shall be the balance of the liability | ||||||
| 18 | incurred during the calendar year. The changes made by this | ||||||
| 19 | amendatory Act of the 98th General Assembly shall not reduce an | ||||||
| 20 | employer's liability for contributions under this Act. | ||||||
| 21 | (Source: P.A. 94-723, eff. 1-19-06.)
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