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820 ILCS 405/1402
(820 ILCS 405/1402) (from Ch. 48, par. 552)
Sec. 1402. Penalties. A. If any employer fails, within the time prescribed in this Act as
amended and in effect on October 5, 1980, and the regulations of the
Director, to file a report of wages paid to each of his workers, or to file
a sufficient report of such wages after having been notified by the
Director to do so, for any period which begins prior to January 1, 1982, he
shall pay to the Department as a penalty a sum determined in accordance with
the provisions of this Act as amended and in effect on October 5, 1980.
B. Except as otherwise provided in this Section, any employer who
fails to file a report of wages paid to each of his
workers for any period which begins on or after January 1, 1982, within the
time prescribed by the provisions of this Act and the regulations of the
Director, or, if the Director pursuant to such regulations extends the time
for filing the report, fails to file it within the extended time, shall, in
addition to any sum otherwise payable by him under the provisions of this
Act, pay to the Department as a penalty a sum equal to the lesser of (1) $5
for each $10,000 or fraction thereof of the total wages for insured work
paid by him during the period or (2) $2,500, for each month
or part thereof of such failure to file the report. With respect to an employer who has elected to file reports of wages on an annual basis pursuant to Section 1400.2, in assessing penalties for the failure to submit all reports by the due date established pursuant to that Section, the 30-day period immediately following the due date shall be considered as one month.
If the Director deems an employer's report of wages paid to each of his
workers for any period which begins on or after January 1, 1982,
insufficient, he shall notify the employer to file a sufficient report. If
the employer fails to file such sufficient report within 30 days after the
mailing of the notice to him, he shall, in addition to any sum otherwise
payable by him under the provisions of this Act, pay to the Department as a
penalty a sum determined in accordance with the provisions of the first
paragraph of this subsection, for each month or part thereof of such
failure to file such sufficient report after the date of the notice.
For wages paid in calendar years prior to 1988, the penalty or
penalties which accrue under the two foregoing paragraphs
with respect to a report for any period shall not be less than $100, and
shall not exceed the lesser of
(1) $10 for each $10,000 or fraction thereof
of the total wages for insured work paid during the period or (2) $5,000.
For wages paid in calendar years after 1987, the penalty or penalties which
accrue under the 2 foregoing paragraphs with respect to a report for any
period shall not be less than $50, and shall not exceed the lesser of (1)
$10 for each $10,000 or fraction of the total wages for insured work
paid during the period or (2) $5,000.
With respect to an employer who has elected to file reports of wages on an annual basis pursuant to Section 1400.2, for purposes of calculating the minimum penalty prescribed by this Section for failure to file the reports on a timely basis, a calendar year shall constitute a single period. For reports of wages paid after 1986, the Director shall not,
however, impose a penalty pursuant to either of the two foregoing
paragraphs on any employer who can prove within 30 working days after the
mailing of a notice of his failure to file such a report, that (1) the
failure to file the report is his first such failure during the previous 20
consecutive calendar quarters, and (2) the amount of the total
contributions due for the calendar quarter of such report (or, in the case of an employer who is required to file the reports on a monthly basis, the amount of the total contributions due for the calendar quarter that includes the month of such report) is less than $500.
For any month which begins on or after January 1, 2013, a report of the wages paid to each of an employer's workers shall be due on or before the last day of the month next following the calendar month in which the wages were paid if the employer is required to report such wages electronically pursuant to the regulations of the Director; otherwise a report of the wages paid to each of the employer's workers shall be due on or before the last day of the month next following the calendar quarter in which the wages were paid. Any employer who willfully fails to pay any contribution or part
thereof, based upon wages paid prior to 1987,
when required by the provisions of this Act and the regulations of the
Director, with intent to defraud the Director, shall in addition to such
contribution or part thereof pay to the Department a penalty equal to 50 percent
of the amount of such contribution or part thereof, as the case may
be, provided that the penalty shall not be less than $200.
Any employer who willfully fails to pay any contribution or part
thereof, based upon wages paid in 1987 and in each calendar year
thereafter, when required by the
provisions of this Act and the regulations of the Director, with intent to
defraud the Director, shall in addition to such contribution or part
thereof pay to the Department a penalty equal to 60% of the amount of such
contribution or part thereof, as the case may be, provided that the penalty
shall not be less than $400.
However, all or part of any penalty may be waived by the Director for
good cause shown.
C. With regard to an employer required to report monthly pursuant to this Section, in addition to each employee's name, social security number, and wages for insured work paid during the period, the Director may, by rule, require a report to provide the following information concerning each employee: the employee's occupation, hours worked during the period, hourly wage, if applicable, and work location if the employer has more than one physical location. Notwithstanding any other provision of any other law to the contrary, information obtained pursuant to this subsection shall not be disclosed to any other public official or agency of this State or any other state to the extent it relates to a specifically identified individual or entity or to the extent that the identity of a specific individual or entity may be discerned from such information. The additional data elements required to be reported pursuant to the rule authorized by this subsection may be reported in the same electronic format as in the system maintained by the employer or employer's agent and need not be reformatted. (Source: P.A. 97-689, eff. 6-14-12; 97-791, eff. 1-1-13; 98-463, eff. 8-16-13; 98-1133, eff. 12-23-14.)
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