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90_HB0932enr
820 ILCS 305/18 from Ch. 48, par. 138.18
Amends provisions of the Workers' Compensation Act
pertaining to the determination of questions by the
Industrial Commission. Makes a stylistic change.
LRB9003759WHgc
HB0932 Enrolled LRB9003759WHgc
1 AN ACT in relation to employers and employees.
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 Sections 235, 301, 401, 500, 1300, 1400, 1507, 2201,
6 and 2201.1 as follows:
7 (820 ILCS 405/235) (from Ch. 48, par. 345)
8 Sec. 235. The term "wages" does not include:
9 A. That part of the remuneration which, after
10 remuneration equal to $6,000 with respect to employment has
11 been paid to an individual by an employer during any calendar
12 year after 1977 and before 1980, is paid to such individual
13 by such employer during such calendar year; and that part of
14 the remuneration which, after remuneration equal to $6,500
15 with respect to employment has been paid to an individual by
16 an employer during each calendar year 1980 and 1981, is paid
17 to such individual by such employer during that calendar
18 year; and that part of the remuneration which, after
19 remuneration equal to $7,000 with respect to employment has
20 been paid to an individual by an employer during the calendar
21 year 1982 is paid to such individual by such employer during
22 that calendar year.
23 With respect to the first calendar quarter of 1983, the
24 term "wages" shall include only the remuneration paid to an
25 individual by an employer during such quarter with respect to
26 employment which does not exceed $7,000. With respect to the
27 three calendar quarters, beginning April 1, 1983, the term
28 "wages" shall include only the remuneration paid to an
29 individual by an employer during such period with respect to
30 employment which when added to the "wages" (as defined in the
31 preceding sentence) paid to such individual by such employer
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1 during the first calendar quarter of 1983, does not exceed
2 $8,000.
3 With respect to the calendar year 1984, the term "wages"
4 shall include only the remuneration paid to an individual by
5 an employer during that period with respect to employment
6 which does not exceed $8,000; with respect to calendar years
7 1985, 1986 and 1987, the term "wages" shall include only the
8 remuneration paid to such individual by such employer during
9 that calendar year with respect to employment which does not
10 exceed $8,500.
11 With respect to the calendar years 1988 through 1999 1997
12 and calendar year 2001 1999 and each calendar year
13 thereafter, the term "wages" shall include only the
14 remuneration paid to an individual by an employer during that
15 period with respect to employment which does not exceed
16 $9,000.
17 With respect to the calendar year 2000 1998, the term
18 "wages" shall include only the remuneration paid to an
19 individual by an employer during that period with respect to
20 employment which does not exceed $10,000. The remuneration
21 paid to an individual by an employer with respect to
22 employment in another State or States, upon which
23 contributions were required of such employer under an
24 unemployment compensation law of such other State or States,
25 shall be included as a part of the remuneration equal to
26 $6,000, $6,500, $7,000, $8,000, $8,500, $9,000, or $10,000,
27 as the case may be, herein referred to. For the purposes of
28 this subsection, any employing unit which succeeds to the
29 organization, trade, or business, or to substantially all of
30 the assets of another employing unit, or to the organization,
31 trade, or business, or to substantially all of the assets of
32 a distinct severable portion of another employing unit, shall
33 be treated as a single unit with its predecessor for the
34 calendar year in which such succession occurs, and any
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1 employing unit which is owned or controlled by the same
2 interests which own or control another employing unit shall
3 be treated as a single unit with the unit so owned or
4 controlled by such interests for any calendar year throughout
5 which such ownership or control exists. This subsection
6 applies only to Sections 1400, 1405A, and 1500.
7 B. The amount of any payment (including any amount paid
8 by an employer for insurance or annuities, or into a fund, to
9 provide for any such payment), made to, or on behalf of, an
10 individual or any of his dependents under a plan or system
11 established by an employer which makes provision generally
12 for individuals performing services for him (or for such
13 individuals generally and their dependents) or for a class or
14 classes of such individuals (or for a class or classes of
15 such individuals and their dependents), on account of (1)
16 sickness or accident disability (except those sickness or
17 accident disability payments which would be includable as
18 "wages" in Section 3306(b)(2)(A) of the Federal Internal
19 Revenue Code of 1954, in effect on January 1, 1985, such
20 includable payments to be attributable in such manner as
21 provided by Section 3306(b) of the Federal Internal Revenue
22 Code of 1954, in effect on January 1, 1985), or (2) medical
23 or hospitalization expenses in connection with sickness or
24 accident disability, or (3) death.
25 C. Any payment made to, or on behalf of, an employee or
26 his beneficiary which would be excluded from "wages" by
27 subparagraph (A), (B), (C), (D), (E), (F) or (G), of Section
28 3306(b)(5) of the Federal Internal Revenue Code of 1954, in
29 effect on January 1, 1985.
30 D. The amount of any payment on account of sickness or
31 accident disability, or medical or hospitalization expenses
32 in connection with sickness or accident disability, made by
33 an employer to, or on behalf of, an individual performing
34 services for him after the expiration of six calendar months
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1 following the last calendar month in which the individual
2 performed services for such employer.
3 E. Remuneration paid in any medium other than cash by an
4 employing unit to an individual for service in agricultural
5 labor as defined in Section 214.
6 F. The amount of any supplemental payment made by an
7 employer to an individual performing services for him, other
8 than remuneration for services performed, under a shared work
9 plan approved by the Director pursuant to Section 407.1.
10 (Source: P.A. 89-633, eff. 1-1-97.)
11 (820 ILCS 405/301) (from Ch. 48, par. 381)
12 Sec. 301. Termination of coverage.
13 A. An employing unit shall cease to be an employer as of
14 the first day of January of any calendar year, only if it
15 files with the Director, prior to the 1st day of February of
16 such year, a written application for termination of coverage,
17 and the Director finds that the employment experience of such
18 employer within the preceding calendar year was not
19 sufficient to render an employing unit an employer under the
20 provisions of subsections A or B of Section 205. For the
21 purposes of this Section, the two or more employing units
22 mentioned in subsections C, D, E, or F of Section 205 shall
23 be treated as a single employing unit.
24 B. Notwithstanding the provisions of Section 205 and
25 subsection A of this Section, an employing unit shall cease
26 to be an employer as of the last day of a calendar quarter in
27 which it ceases to pay wages for services in employment and
28 ceases to have any individual performing services for it,
29 provided that either it files with the Director, within 5
30 days after the date on which wage reports are due for the
31 calendar quarter, a written application for termination of
32 coverage and the Director approves the application, or the
33 Director has determined on his or her own initiative,
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1 pursuant to standards established under duly promulgated
2 rules, that the employing unit has permanently ceased to pay
3 wages for services in employment and permanently ceased to
4 have any individual performing services for it. If an
5 employing unit's coverage is terminated under this subsection
6 B, the termination of coverage shall be rescinded as of the
7 date that the employing unit begins, later in the same
8 calendar year or in the succeeding calendar year, to have any
9 individual perform services for it on any part of any day.
10 (Source: P.A. 87-1178.)
11 (820 ILCS 405/401) (from Ch. 48, par. 401)
12 Sec. 401. Weekly Benefit Amount - Dependents'
13 Allowances.
14 A. With respect to any week beginning prior to April 24,
15 1983, an individual's weekly benefit amount shall be an
16 amount equal to the weekly benefit amount as defined in this
17 Act as in effect on November 30, 1982.
18 B. 1. With respect to any week beginning on or after
19 April 24, 1983 and before January 3, 1988, an individual's
20 weekly benefit amount shall be 48% of his prior average
21 weekly wage, rounded (if not already a multiple of one
22 dollar) to the next higher dollar; provided, however, that
23 the weekly benefit amount cannot exceed the maximum weekly
24 benefit amount, and cannot be less than 15% of the statewide
25 average weekly wage, rounded (if not already a multiple of
26 one dollar) to the next higher dollar. However, the weekly
27 benefit amount for an individual who has established a
28 benefit year beginning before April 24, 1983, shall be
29 determined, for weeks beginning on or after April 24, 1983
30 claimed with respect to that benefit year, as provided under
31 this Act as in effect on November 30, 1982. With respect to
32 any week beginning on or after January 3, 1988 and before
33 January 1, 1993, an individual's weekly benefit amount shall
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1 be 49% of his prior average weekly wage, rounded (if not
2 already a multiple of one dollar) to the next higher dollar;
3 provided, however, that the weekly benefit amount cannot
4 exceed the maximum weekly benefit amount, and cannot be less
5 than $51. With respect to any week beginning on or after
6 January 3, 1993, an individual's weekly benefit amount shall
7 be 49.5% of his prior average weekly wage, rounded (if not
8 already a multiple of one dollar) to the next higher dollar;
9 provided, however, that the weekly benefit amount cannot
10 exceed the maximum weekly benefit amount and cannot be less
11 than $51.
12 2. For the purposes of this subsection:
13 With respect to any week beginning on or after April 24,
14 1983, an individual's "prior average weekly wage" means the
15 total wages for insured work paid to that individual during
16 the 2 calendar quarters of his base period in which such
17 total wages were highest, divided by 26. If the quotient is
18 not already a multiple of one dollar, it shall be rounded to
19 the nearest dollar; however if the quotient is equally near 2
20 multiples of one dollar, it shall be rounded to the higher
21 multiple of one dollar.
22 "Determination date" means June 1, 1982, December 1, 1982
23 and December 1 of each succeeding calendar year thereafter.
24 However, if as of June 30, 1982, or any June 30 thereafter,
25 the net amount standing to the credit of this State's account
26 in the unemployment trust fund (less all outstanding advances
27 to that account, including advances pursuant to Title XII of
28 the federal Social Security Act) is greater than
29 $100,000,000, "determination date" shall mean December 1 of
30 that year and June 1 of the succeeding year. Notwithstanding
31 the preceding sentence, for the purposes of this Act only,
32 there shall be no June 1 determination date in any year after
33 1986.
34 "Determination period" means, with respect to each June 1
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1 determination date, the 12 consecutive calendar months ending
2 on the immediately preceding December 31 and, with respect to
3 each December 1 determination date, the 12 consecutive
4 calendar months ending on the immediately preceding June 30.
5 "Benefit period" means the 12 consecutive calendar month
6 period beginning on the first day of the first calendar month
7 immediately following a determination date, except that, with
8 respect to any calendar year in which there is a June 1
9 determination date, "benefit period" shall mean the 6
10 consecutive calendar month period beginning on the first day
11 of the first calendar month immediately following the
12 preceding December 1 determination date and the 6 consecutive
13 calendar month period beginning on the first day of the first
14 calendar month immediately following the June 1 determination
15 date. Notwithstanding the foregoing sentence, the 6 calendar
16 months beginning January 1, 1982 and ending June 30, 1982
17 shall be deemed a benefit period with respect to which the
18 determination date shall be June 1, 1981.
19 "Gross wages" means all the wages paid to individuals
20 during the determination period immediately preceding a
21 determination date for insured work, and reported to the
22 Director by employers prior to the first day of the third
23 calendar month preceding that date.
24 "Covered employment" for any calendar month means the
25 total number of individuals, as determined by the Director,
26 engaged in insured work at mid-month.
27 "Average monthly covered employment" means one-twelfth of
28 the sum of the covered employment for the 12 months of a
29 determination period.
30 "Statewide average annual wage" means the quotient,
31 obtained by dividing gross wages by average monthly covered
32 employment for the same determination period, rounded (if not
33 already a multiple of one cent) to the nearest cent.
34 "Statewide average weekly wage" means the quotient,
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1 obtained by dividing the statewide average annual wage by 52,
2 rounded (if not already a multiple of one cent) to the
3 nearest cent. Notwithstanding any provisions of this Section
4 to the contrary, the statewide average weekly wage for the
5 benefit period beginning July 1, 1982 and ending December 31,
6 1982 shall be the statewide average weekly wage in effect for
7 the immediately preceding benefit period plus one-half of the
8 result obtained by subtracting the statewide average weekly
9 wage for the immediately preceding benefit period from the
10 statewide average weekly wage for the benefit period
11 beginning July 1, 1982 and ending December 31, 1982 as such
12 statewide average weekly wage would have been determined but
13 for the provisions of this paragraph. Notwithstanding any
14 provisions of this Section to the contrary, the statewide
15 average weekly wage for the benefit period beginning April
16 24, 1983 and ending January 31, 1984 shall be $321 and for
17 the benefit period beginning February 1, 1984 and ending
18 December 31, 1986 shall be $335, and for the benefit period
19 beginning January 1, 1987, and ending December 31, 1987,
20 shall be $350, except that for an individual who has
21 established a benefit year beginning before April 24, 1983,
22 the statewide average weekly wage used in determining
23 benefits, for any week beginning on or after April 24, 1983,
24 claimed with respect to that benefit year, shall be $334.80,
25 except that, for the purpose of determining the minimum
26 weekly benefit amount under subsection B(1) for the benefit
27 period beginning January 1, 1987, and ending December 31,
28 1987, the statewide average weekly wage shall be $335; for
29 the benefit periods January 1, 1988 through December 31,
30 1988, January 1, 1989 through December 31, 1989, and January
31 1, 1990 through December 31, 1990, the statewide average
32 weekly wage shall be $359, $381, and $406, respectively.
33 Notwithstanding the preceding sentences of this paragraph,
34 for the benefit period of calendar year 1991, the statewide
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1 average weekly wage shall be $406 plus (or minus) an amount
2 equal to the percentage change in the statewide average
3 weekly wage, as computed in accordance with the preceding
4 sentences of this paragraph, between the benefit periods of
5 calendar years 1989 and 1990, multiplied by $406; and, for
6 the benefit periods of calendar years 1992 through 1999 1997
7 and calendar year 2001 1999 and each calendar year
8 thereafter, the statewide average weekly wage, shall be the
9 statewide average weekly wage, as determined in accordance
10 with this sentence, for the immediately preceding benefit
11 period plus (or minus) an amount equal to the percentage
12 change in the statewide average weekly wage, as computed in
13 accordance with the preceding sentences of this paragraph,
14 between the 2 immediately preceding benefit periods,
15 multiplied by the statewide average weekly wage, as
16 determined in accordance with this sentence, for the
17 immediately preceding benefit period. For the benefit period
18 of 2000 1998, the statewide average weekly wage shall be $524
19 $491. Provided however, that for any benefit period after
20 December 31, 1990, if 2 of the following 3 factors occur,
21 then the statewide average weekly wage shall be the statewide
22 average weekly wage in effect for the immediately preceding
23 benefit period: (a) the average contribution rate for all
24 employers in this State for the calendar year 2 years prior
25 to the benefit period, as a ratio of total contribution
26 payments (including payments in lieu of contributions) to
27 total wages reported by employers in this State for that same
28 period is 0.2% greater than the national average of this
29 ratio, the foregoing to be determined in accordance with
30 rules promulgated by the Director; (b) the balance in this
31 State's account in the unemployment trust fund, as of March
32 31 of the prior calendar year, is less than $250,000,000; or
33 (c) the number of first payments of initial claims, as
34 determined in accordance with rules promulgated by the
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1 Director, for the one year period ending on June 30 of the
2 prior year, has increased more than 25% over the average
3 number of such payments during the 5 year period ending that
4 same June 30; and provided further that if (a), (b) and (c)
5 occur, then the statewide average weekly wage, as determined
6 in accordance with the preceding sentence, shall be 10% less
7 than it would have been but for these provisions. If the
8 reduced amount, computed in accordance with the preceding
9 sentence, is not already a multiple of one dollar, it shall
10 be rounded to the nearest dollar. The 10% reduction in the
11 statewide average weekly wage in the preceding sentence shall
12 not be in effect for more than 2 benefit periods of any 5
13 consecutive benefit periods. This 10% reduction shall not be
14 cumulative from year to year. Neither the freeze nor the
15 reduction shall be considered in the determination of
16 subsequent years' calculations of statewide average weekly
17 wage. However, for purposes of the Workers' Compensation Act,
18 the statewide average weekly wage will be computed using June
19 1 and December 1 determination dates of each calendar year
20 and such determination shall not be subject to the limitation
21 of $321, $335, $350, $359, $381, $406 or the statewide
22 average weekly wage as computed in accordance with the
23 preceding 7 sentences of this paragraph.
24 With respect to any week beginning on or after April 24,
25 1983 and before January 3, 1988, "maximum weekly benefit
26 amount" means 48% of the statewide average weekly wage,
27 rounded (if not already a multiple of one dollar) to the
28 nearest dollar, provided however, that the maximum weekly
29 benefit amount for an individual who has established a
30 benefit year beginning before April 24, 1983, shall be
31 determined, for weeks beginning on or after April 24, 1983
32 claimed with respect to that benefit year, as provided under
33 this Act as amended and in effect on November 30, 1982,
34 except that the statewide average weekly wage used in such
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1 determination shall be $334.80.
2 With respect to any week beginning after January 2, 1988
3 and before January 1, 1993, "maximum weekly benefit amount"
4 with respect to each week beginning within a benefit period
5 means 49% of the statewide average weekly wage, rounded (if
6 not already a multiple of one dollar) to the next higher
7 dollar.
8 With respect to any week beginning on or after January 3,
9 1993, "maximum weekly benefit amount" with respect to each
10 week beginning within a benefit period means 49.5% of the
11 statewide average weekly wage, rounded (if not already a
12 multiple of one dollar) to the next higher dollar.
13 C. With respect to any week beginning on or after April
14 24, 1983 and before January 3, 1988, an individual to whom
15 benefits are payable with respect to any week shall, in
16 addition to such benefits, be paid, with respect to such
17 week, as follows: in the case of an individual with a
18 nonworking spouse, 7% of his prior average weekly wage,
19 rounded (if not already a multiple of one dollar) to the
20 higher dollar; provided, that the total amount payable to the
21 individual with respect to a week shall not exceed 55% of the
22 statewide average weekly wage, rounded (if not already a
23 multiple of one dollar) to the nearest dollar; and in the
24 case of an individual with a dependent child or dependent
25 children, 14.4% of his prior average weekly wage, rounded (if
26 not already a multiple of one dollar) to the higher dollar;
27 provided, that the total amount payable to the individual
28 with respect to a week shall not exceed 62.4% of the
29 statewide average weekly wage, rounded (if not already a
30 multiple of one dollar) to the next higher dollar with
31 respect to the benefit period beginning January 1, 1987 and
32 ending December 31, 1987, and otherwise to the nearest
33 dollar. However, for an individual with a nonworking spouse
34 or with a dependent child or children who has established a
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1 benefit year beginning before April 24, 1983, the amount of
2 additional benefits payable on account of the nonworking
3 spouse or dependent child or children shall be determined,
4 for weeks beginning on or after April 24, 1983 claimed with
5 respect to that benefit year, as provided under this Act as
6 in effect on November 30, 1982, except that the statewide
7 average weekly wage used in such determination shall be
8 $334.80.
9 With respect to any week beginning on or after January 2,
10 1988 and before January 1, 1991 and any week beginning on or
11 after January 1, 1992, and before January 1, 1993, an
12 individual to whom benefits are payable with respect to any
13 week shall, in addition to those benefits, be paid, with
14 respect to such week, as follows: in the case of an
15 individual with a nonworking spouse, 8% of his prior average
16 weekly wage, rounded (if not already a multiple of one
17 dollar) to the next higher dollar, provided, that the total
18 amount payable to the individual with respect to a week
19 shall not exceed 57% of the statewide average weekly wage,
20 rounded (if not already a multiple of one dollar) to the next
21 higher dollar; and in the case of an individual with a
22 dependent child or dependent children, 15% of his prior
23 average weekly wage, rounded (if not already a multiple of
24 one dollar) to the next higher dollar, provided that the
25 total amount payable to the individual with respect to a week
26 shall not exceed 64% of the statewide average weekly wage,
27 rounded (if not already a multiple of one dollar) to the next
28 higher dollar.
29 With respect to any week beginning on or after January 1,
30 1991 and before January 1, 1992, an individual to whom
31 benefits are payable with respect to any week shall, in
32 addition to the benefits, be paid, with respect to such week,
33 as follows: in the case of an individual with a nonworking
34 spouse, 8.3% of his prior average weekly wage, rounded (if
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1 not already a multiple of one dollar) to the next higher
2 dollar, provided, that the total amount payable to the
3 individual with respect to a week shall not exceed 57.3% of
4 the statewide average weekly wage, rounded (if not already a
5 multiple of one dollar) to the next higher dollar; and in the
6 case of an individual with a dependent child or dependent
7 children, 15.3% of his prior average weekly wage, rounded (if
8 not already a multiple of one dollar) to the next higher
9 dollar, provided that the total amount payable to the
10 individual with respect to a week shall not exceed 64.3% of
11 the statewide average weekly wage, rounded (if not already a
12 multiple of one dollar) to the next higher dollar.
13 With respect to any week beginning on or after January 3,
14 1993, an individual to whom benefits are payable with respect
15 to any week shall, in addition to those benefits, be paid,
16 with respect to such week, as follows: in the case of an
17 individual with a nonworking spouse, 9% of his prior average
18 weekly wage, rounded (if not already a multiple of one
19 dollar) to the next higher dollar, provided, that the total
20 amount payable to the individual with respect to a week
21 shall not exceed 58.5% of the statewide average weekly wage,
22 rounded (if not already a multiple of one dollar) to the next
23 higher dollar; and in the case of an individual with a
24 dependent child or dependent children, 16% of his prior
25 average weekly wage, rounded (if not already a multiple of
26 one dollar) to the next higher dollar, provided that the
27 total amount payable to the individual with respect to a week
28 shall not exceed 65.5% of the statewide average weekly wage,
29 rounded (if not already a multiple of one dollar) to the next
30 higher dollar.
31 For the purposes of this subsection:
32 "Dependent" means a child or a nonworking spouse.
33 "Child" means a natural child, stepchild, or adopted
34 child of an individual claiming benefits under this Act or a
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1 child who is in the custody of any such individual by court
2 order, for whom the individual is supplying and, for at least
3 90 consecutive days (or for the duration of the parental
4 relationship if it has existed for less than 90 days)
5 immediately preceding any week with respect to which the
6 individual has filed a claim, has supplied more than one-half
7 the cost of support, or has supplied at least 1/4 of the cost
8 of support if the individual and the other parent, together,
9 are supplying and, during the aforesaid period, have supplied
10 more than one-half the cost of support, and are, and were
11 during the aforesaid period, members of the same household;
12 and who, on the first day of such week (a) is under 18 years
13 of age, or (b) is, and has been during the immediately
14 preceding 90 days, unable to work because of illness or other
15 disability: provided, that no person who has been determined
16 to be a child of an individual who has been allowed benefits
17 with respect to a week in the individual's benefit year shall
18 be deemed to be a child of the other parent, and no other
19 person shall be determined to be a child of such other
20 parent, during the remainder of that benefit year.
21 "Nonworking spouse" means the lawful husband or wife of
22 an individual claiming benefits under this Act, for whom more
23 than one-half the cost of support has been supplied by the
24 individual for at least 90 consecutive days (or for the
25 duration of the marital relationship if it has existed for
26 less than 90 days) immediately preceding any week with
27 respect to which the individual has filed a claim, but only
28 if the nonworking spouse is currently ineligible to receive
29 benefits under this Act by reason of the provisions of
30 Section 500E.
31 An individual who was obligated by law to provide for the
32 support of a child or of a nonworking spouse for the
33 aforesaid period of 90 consecutive days, but was prevented by
34 illness or injury from doing so, shall be deemed to have
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1 provided more than one-half the cost of supporting the child
2 or nonworking spouse for that period.
3 (Source: P.A. 89-633, eff. 1-1-97.)
4 (820 ILCS 405/500) (from Ch. 48, par. 420)
5 Sec. 500. Eligibility for benefits. An unemployed
6 individual shall be eligible to receive benefits with respect
7 to any week only if the Director finds that:
8 A. He has registered for work at and thereafter has
9 continued to report at an employment office in accordance
10 with such regulations as the Director may prescribe, except
11 that the Director may, by regulation, waive or alter either
12 or both of the requirements of this subsection as to
13 individuals attached to regular jobs, and as to such other
14 types of cases or situations with respect to which he finds
15 that compliance with such requirements would be oppressive or
16 inconsistent with the purposes of this Act, provided that no
17 such regulation shall conflict with Section 400 of this Act.
18 B. He has made a claim for benefits with respect to such
19 week in accordance with such regulations as the Director may
20 prescribe.
21 C. He is able to work, and is available for work;
22 provided that during the period in question he was actively
23 seeking work and he has certified such. Whenever requested
24 to do so by the Director, the individual shall, in the manner
25 the Director prescribes by regulation, inform the Department
26 of on a form provided by the Department listing the places at
27 which he has sought work during the period in question.;
28 however, Nothing in this subsection shall limit the
29 Director's approval of alternate methods of demonstrating an
30 active search for work based on regular reporting to a trade
31 union office.
32 1. If an otherwise eligible individual is unable to
33 work or is unavailable for work on any normal workday of
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1 the week, he shall be eligible to receive benefits with
2 respect to such week reduced by one-fifth of his weekly
3 benefit amount for each day of such inability to work or
4 unavailability for work. For the purposes of this
5 paragraph, an individual who reports on a day subsequent
6 to his designated report day shall be deemed unavailable
7 for work on his report day if his failure to report on
8 that day is without good cause, and on each intervening
9 day, if any, on which his failure to report is without
10 good cause. As used in the preceding sentence, "report
11 day" means the day which has been designated for the
12 individual to report to file his claim for benefits with
13 respect to any week. This paragraph shall not be
14 construed so as to effect any change in the status of
15 part-time workers as defined in Section 407.
16 2. An individual shall be considered to be
17 unavailable for work on days listed as whole holidays in
18 "An Act to revise the law in relation to promissory
19 notes, bonds, due bills and other instruments in
20 writing," approved March 18, 1874, as amended; on days
21 which are holidays in his religion or faith, and on days
22 which are holidays according to the custom of his trade
23 or occupation, if his failure to work on such day is a
24 result of the holiday. In determining the claimant's
25 eligibility for benefits and the amount to be paid him,
26 with respect to the week in which such holiday occurs, he
27 shall have attributed to him as additional earnings for
28 that week an amount equal to one-fifth of his weekly
29 benefit amount for each normal work day on which he does
30 not work because of a holiday of the type above
31 enumerated.
32 3. An individual shall be deemed unavailable for
33 work if, after his separation from his most recent
34 employing unit, he has removed himself to and remains in
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1 a locality where opportunities for work are substantially
2 less favorable than those in the locality he has left.
3 4. An individual shall be deemed unavailable for
4 work with respect to any week which occurs in a period
5 when his principal occupation is that of a student in
6 attendance at, or on vacation from, a public or private
7 school.
8 5. Notwithstanding any other provisions of this
9 Act, an individual shall not be deemed unavailable for
10 work or to have failed actively to seek work, nor shall
11 he be ineligible for benefits by reason of the
12 application of the provisions of Section 603, with
13 respect to any week, because he is enrolled in and is in
14 regular attendance at a training course approved for him
15 by the Director:
16 (a) but only if, with respect to that week,
17 the individual presents, upon request, to the claims
18 adjudicator referred to in Section 702 a statement
19 executed by a responsible person connected with the
20 training course, certifying that the individual was
21 in full-time attendance at such course during the
22 week. The Director may approve such course for an
23 individual only if he finds that (1) reasonable work
24 opportunities for which the individual is fitted by
25 training and experience do not exist in his
26 locality; (2) the training course relates to an
27 occupation or skill for which there are, or are
28 expected to be in the immediate future, reasonable
29 work opportunities in his locality; (3) the training
30 course is offered by a competent and reliable
31 agency, educational institution, or employing unit;
32 (4) the individual has the required qualifications
33 and aptitudes to complete the course successfully;
34 and (5) the individual is not receiving and is not
HB0932 Enrolled -18- LRB9003759WHgc
1 eligible (other than because he has claimed benefits
2 under this Act) for subsistence payments or similar
3 assistance under any public or private retraining
4 program: Provided, that the Director shall not
5 disapprove such course solely by reason of clause
6 (5) if the subsistence payment or similar assistance
7 is subject to reduction by an amount equal to any
8 benefits payable to the individual under this Act in
9 the absence of the clause. In the event that an
10 individual's weekly unemployment compensation
11 benefit is less than his certified training
12 allowance, that person shall be eligible to receive
13 his entire unemployment compensation benefits, plus
14 such supplemental training allowances that would
15 make an applicant's total weekly benefit identical
16 to the original certified training allowance.
17 (b) The Director shall have the authority to
18 grant approval pursuant to subparagraph (a) above
19 prior to an individual's formal admission into a
20 training course. Requests for approval shall not be
21 made more than 30 days prior to the actual starting
22 date of such course. Requests shall be made at the
23 appropriate unemployment office. Notwithstanding any
24 other provision to the contrary, the Director shall
25 approve a course for an individual if the course is
26 provided to the individual under Title III of the
27 federal Job Training Partnership Act.
28 (c) The Director shall for purposes of
29 paragraph C have the authority to issue a blanket
30 approval of training programs implemented pursuant
31 to the Comprehensive Employment and Training Act and
32 the Job Training Partnership Act if both the
33 training program and the criteria for an
34 individual's participation in such training meet the
HB0932 Enrolled -19- LRB9003759WHgc
1 requirements of this paragraph C.
2 (d) Notwithstanding the requirements of
3 subparagraph (a), the Director shall have the
4 authority to issue blanket approval of training
5 programs implemented under the terms of a collective
6 bargaining agreement.
7 6. Notwithstanding any other provisions of this
8 Act, an individual shall not be deemed unavailable for
9 work or to have failed actively to seek work, nor shall
10 he be ineligible for benefits, by reason of the
11 application of the provisions of Section 603 with respect
12 to any week because he is in training approved under
13 Section 236 (a)(1) of the federal Trade Act of 1974, nor
14 shall an individual be ineligible for benefits under the
15 provisions of Section 601 by reason of leaving work
16 voluntarily to enter such training if the work left is
17 not of a substantially equal or higher skill level than
18 the individual's past adversely affected employment as
19 defined under the federal Trade Act of 1974 and the wages
20 for such work are less than 80% of his average weekly
21 wage as determined under the federal Trade Act of 1974.
22 D. If his benefit year begins prior to July 6, 1975 or
23 subsequent to January 2, 1982, he has been unemployed for a
24 waiting period of 1 week during such benefit year. If his
25 benefit year begins on or after July 6, l975, but prior to
26 January 3, 1982, and his unemployment continues for more than
27 three weeks during such benefit year, he shall be eligible
28 for benefits with respect to each week of such unemployment,
29 including the first week thereof. An individual shall be
30 deemed to be unemployed within the meaning of this subsection
31 while receiving public assistance as remuneration for
32 services performed on work projects financed from funds made
33 available to governmental agencies for such purpose. No week
34 shall be counted as a week of unemployment for the purposes
HB0932 Enrolled -20- LRB9003759WHgc
1 of this subsection:
2 1. Unless it occurs within the benefit year which
3 includes the week with respect to which he claims payment
4 of benefits, provided that, for benefit years beginning
5 prior to January 3, 1982, this requirement shall not
6 interrupt the payment of benefits for consecutive weeks
7 of unemployment; and provided further that the week
8 immediately preceding a benefit year, if part of one
9 uninterrupted period of unemployment which continues into
10 such benefit year, shall be deemed (for the purpose of
11 this subsection only and with respect to benefit years
12 beginning prior to January 3, 1982, only) to be within
13 such benefit year, as well as within the preceding
14 benefit year, if the unemployed individual would, except
15 for the provisions of the first paragraph and paragraph 1
16 of this subsection and of Section 605, be eligible for
17 and entitled to benefits for such week.
18 2. If benefits have been paid with respect thereto.
19 3. Unless the individual was eligible for benefits
20 with respect thereto except for the requirements of this
21 subsection and of Section 605.
22 E. With respect to any benefit year beginning prior to
23 January 3, 1982, he has been paid during his base period
24 wages for insured work not less than the amount specified in
25 Section 500E of this Act as amended and in effect on October
26 5, 1980. With respect to any benefit year beginning on or
27 after January 3, 1982, he has been paid during his base
28 period wages for insured work equal to not less than $1,600,
29 provided that he has been paid wages for insured work equal
30 to at least $440 during that part of his base period which
31 does not include the calendar quarter in which the wages paid
32 to him were highest.
33 F. During that week he has participated in reemployment
34 services to which he has been referred, including but not
HB0932 Enrolled -21- LRB9003759WHgc
1 limited to job search assistance services, pursuant to a
2 profiling system established by the Director by rule in
3 conformity with Section 303(j)(1) of the federal Social
4 Security Act, unless the Director determines that:
5 1. the individual has completed such services; or
6 2. there is justifiable cause for the claimant's
7 failure to participate in such services.
8 This subsection F is added by this amendatory Act of 1995
9 to clarify authority already provided under subsections A and
10 C in connection with the unemployment insurance claimant
11 profiling system required under subsections (a)(10) and
12 (j)(1) of Section 303 of the federal Social Security Act as a
13 condition of federal funding for the administration of the
14 Unemployment Insurance Act.
15 (Source: P.A. 88-655, eff. 9-16-94; 89-21, eff. 6-6-95.)
16 (820 ILCS 405/1300) (from Ch. 48, par. 540)
17 Sec. 1300. Waiver or transfer of benefit rights -
18 Partial exemption.
19 (A) Except as otherwise provided herein any agreement by
20 an individual to waive, release or commute his rights under
21 this Act shall be void.
22 (B) Benefits due under this Act shall not be assigned,
23 pledged, encumbered, released or commuted and shall be exempt
24 from all claims of creditors and from levy, execution and
25 attachment or other remedy for recovery or collection of a
26 debt. However, nothing in this Section shall prohibit a
27 specified or agreed upon deduction from benefits by an
28 individual, or a court or administrative order for
29 withholding of income, for payment of past due child support
30 from being enforced and collected by the Department of Public
31 Aid on behalf of persons receiving a grant of financial aid
32 under Article IV of The Illinois Public Aid Code, persons for
33 whom an application has been made and approved for support
HB0932 Enrolled -22- LRB9003759WHgc
1 services under Section 10-1 of such Code, or persons
2 similarly situated and receiving like support services in
3 other states. It is provided that:
4 (1) The aforementioned deduction of benefits and
5 order for withholding of income apply only if appropriate
6 arrangements have been made for reimbursement to the
7 Director by the Department of Public Aid for any
8 administrative costs incurred by the Director under this
9 Section.
10 (2) The Director shall deduct and withhold from
11 benefits payable under this Act, or under any arrangement
12 for the payment of benefits entered into by the Director
13 pursuant to the powers granted under Section 2700 of this
14 Act, the amount specified or agreed upon. In the case of
15 a court or administrative order for withholding of
16 income, the Director shall withhold the amount of the
17 order.
18 (3) Any amount deducted and withheld by the
19 Director shall be paid to the Department of Public Aid on
20 behalf of the individual.
21 (4) Any amount deducted and withheld under
22 subsection (3) shall for all purposes be treated as if it
23 were paid to the individual as benefits and paid by such
24 individual to the Department of Public Aid in
25 satisfaction of the individual's child support
26 obligations.
27 (5) For the purpose of this Section, child support
28 is defined as those obligations which are being enforced
29 pursuant to a plan described in Title IV, Part D, Section
30 454 of the Social Security Act and approved by the
31 Secretary of Health and Human Services.
32 (6) The deduction of benefits and order for
33 withholding of income for child support shall be governed
34 by Titles III and IV of the Social Security Act and all
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1 regulations duly promulgated thereunder.
2 (C) Nothing in this Section prohibits an individual from
3 voluntarily electing to have federal income tax deducted and
4 withheld from his or her unemployment insurance benefit
5 payments.
6 (1) The Director shall, at the time that an
7 individual files his or her claim for benefits that
8 establishes his or her benefit year, inform the
9 individual that:
10 (a) unemployment insurance is subject to
11 federal, State, and local income taxes;
12 (b) requirements exist pertaining to estimated
13 tax payments;
14 (c) the individual may elect to have federal
15 income tax deducted and withheld from his or her
16 payments of unemployment insurance in the amount
17 specified in the federal Internal Revenue Code; and
18 (d) the individual is permitted to change a
19 previously elected withholding status no more than
20 once each calendar year.
21 (2) Amounts deducted and withheld from unemployment
22 insurance shall remain in the unemployment fund until
23 transferred to the federal taxing authority as a payment
24 of income tax.
25 (3) The Director shall follow all procedures
26 specified by the United States Department of Labor and
27 the federal Internal Revenue Service pertaining to the
28 deducting and withholding of income tax.
29 (4) Amounts shall be deducted and withheld in
30 accordance with the priorities established in rules
31 promulgated by the Director.
32 (D) Nothing in this Section prohibits an individual from
33 voluntarily electing to have State of Illinois income tax
34 deducted and withheld from his or her unemployment insurance
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1 benefit payments if such deduction and withholding is
2 provided for pursuant to rules promulgated by the Director.
3 (1) If pursuant to rules promulgated by the
4 Director, an individual may voluntarily elect to have
5 State of Illinois income tax deducted and withheld from
6 his or her unemployment insurance benefit payments, the
7 Director shall, at the time that an individual files his
8 or her claim for benefits that establishes his or her
9 benefit year, in addition to providing the notice
10 required under subsection C, inform the individual that:
11 (a) the individual may elect to have State of
12 Illinois income tax deducted and withheld from his
13 or her payments of unemployment insurance in the
14 amount specified pursuant to rules promulgated by
15 the Director; and
16 (b) the individual is permitted to change a
17 previously elected withholding status no more than
18 once each calendar year.
19 (2) Amounts deducted and withheld from unemployment
20 insurance shall remain in the unemployment fund until
21 transferred to the Department of Revenue as a payment of
22 State of Illinois income tax.
23 (3) Amounts shall be deducted and withheld in
24 accordance with the priorities established in rules
25 promulgated by the Director.
26 (E) Nothing in this Section prohibits the deduction and
27 withholding of an uncollected overissuance of food stamp
28 coupons from unemployment insurance benefits pursuant to this
29 subsection (E).
30 (1) At the time that an individual files a claim
31 for benefits that establishes his or her benefit year,
32 that individual must disclose whether or not he or she
33 owes an uncollected overissuance (as defined in Section
34 13(c)(1) of the federal Food Stamp Act of 1977) of food
HB0932 Enrolled -25- LRB9003759WHgc
1 stamp coupons. The Director shall notify the State food
2 stamp agency enforcing such obligation of any individual
3 who discloses that he or she owes an uncollected
4 overissuance of food stamp coupons and who meets the
5 monetary eligibility requirements of subsection E of
6 Section 500.
7 (2) The Director shall deduct and withhold from any
8 unemployment insurance benefits payable to an individual
9 who owes an uncollected overissuance of food stamp
10 coupons:
11 (a) the amount specified by the individual to
12 the Director to be deducted and withheld under this
13 subsection (E);
14 (b) the amount (if any) determined pursuant to
15 an agreement submitted to the State food stamp
16 agency under Section 13(c)(3)(A) of the federal Food
17 Stamp Act of 1977; or
18 (c) any amount otherwise required to be
19 deducted and withheld from unemployment insurance
20 benefits pursuant to Section 13(c)(3)(B) of the
21 federal Food Stamp Act of 1977.
22 (3) Any amount deducted and withheld pursuant to
23 this subsection (E) shall be paid by the Director to the
24 State food stamp agency.
25 (4) Any amount deducted and withheld pursuant to
26 this subsection (E) shall for all purposes be treated as
27 if it were paid to the individual as unemployment
28 insurance benefits and paid by the individual to the
29 State food stamp agency as repayment of the individual's
30 uncollected overissuance of food stamp coupons.
31 (5) For purposes of this subsection (E),
32 "unemployment insurance benefits" means any compensation
33 payable under this Act including amounts payable by the
34 Director pursuant to an agreement under any federal law
HB0932 Enrolled -26- LRB9003759WHgc
1 providing for compensation, assistance, or allowances
2 with respect to unemployment.
3 (6) This subsection (E) applies only if
4 arrangements have been made for reimbursement by the
5 State food stamp agency for the administrative costs
6 incurred by the Director under this subsection (E) which
7 are attributable to the repayment of uncollected
8 overissuances of food stamp coupons to the State food
9 stamp agency.
10 (Source: P.A. 89-446, eff. 1-1-97; 90-425, eff. 8-15-97.)
11 (820 ILCS 405/1400) (from Ch. 48, par. 550)
12 Sec. 1400. Payment of contributions. On and after July
13 1, 1937, contributions shall accrue and become payable by
14 each employer for each calendar year in which he is subject
15 to this Act, with respect to wages payable for employment
16 occurring during the six months' period beginning July 1,
17 1937, and the calendar years 1938, 1939, and 1940. For the
18 year 1941 and for each calendar year thereafter,
19 contributions shall accrue and become payable by each
20 employer upon the wages paid with respect to employment after
21 December 31, 1940. Such contributions shall become due and
22 shall be paid quarterly on or before the last day of the
23 month next following the calendar quarter for which such
24 contributions have accrued; except that any employer who is
25 delinquent in filing a contribution report or in paying his
26 contributions for any calendar quarter may, at the discretion
27 of the Director, be required to report and to pay
28 contributions on a calendar month basis. Such contributions
29 shall not be deducted, in whole or in part, from the wages of
30 individuals in such employer's employ. If the Director shall
31 find that the collection of any contributions will be
32 jeopardized by delay, he may declare the same to be
33 immediately due and payable.
HB0932 Enrolled -27- LRB9003759WHgc
1 In the payment of any contributions, interest, or
2 penalties, a fractional part of a cent shall be disregarded
3 unless it amounts to one-half cent or more, in which case it
4 shall be increased to one cent.
5 The Director may by regulation provide that if, at any
6 time, a total amount of less than $2 $1.00 is payable with
7 respect to a quarter, including any contributions, payments
8 in lieu of contributions, as a quarterly contribution, or as
9 interest or penalties, such amount may be disregarded. Any
10 amounts contributions disregarded under this paragraph are
11 deemed to have been paid for all other purposes of this Act.
12 Nothing in this paragraph is intended to relieve any employer
13 from filing any reports required by this Act or by any rules
14 or regulations adopted by the Director pursuant to this Act.
15 Except with respect to the provisions concerning amounts
16 that may be disregarded pursuant to regulation, this Section
17 does not apply to any nonprofit organization or any
18 governmental entity referred to in subsection B of Section
19 1405 for any period with respect to which it does not incur
20 liability for the payment of contributions by reason of
21 having elected to make payments in lieu of contributions, or
22 to any political subdivision or municipal corporation for any
23 period with respect to which it is not subject to payments in
24 lieu of contributions under the provisions of paragraph 1 of
25 Section 302C by reason of having elected to make payments in
26 lieu of contributions under paragraph 2 of that Section, or
27 to the State of Illinois or any of its instrumentalities.
28 (Source: P.A. 80-2dSS-1.)
29 (820 ILCS 405/1507) (from Ch. 48, par. 577)
30 Sec. 1507. Contribution rates of successor and
31 predecessor employing units. A. Whenever any employing unit
32 succeeds to substantially all of the employing enterprises of
33 another employing unit, then in determining contribution
HB0932 Enrolled -28- LRB9003759WHgc
1 rates for any calendar year, the experience rating record of
2 the predecessor prior to the succession shall be transferred
3 to the successor and thereafter it shall not be treated as
4 the experience rating record of the predecessor, except as
5 provided in subsection B. Notwithstanding the provisions of
6 subsection B, whenever any employing unit succeeds to
7 substantially all of the employing enterprises of another
8 employing unit, within 120 days of such transfer, the
9 successor employing unit shall file such reports of this
10 succession as may be required by the Director. The failure of
11 an employing unit to file such reports shall result in the
12 denial of the transfer of the predecessor's experience rating
13 record to the successor except where such transfer would
14 result in a higher revised rate for the successor in which
15 case the experience rating record of the predecessor shall be
16 transferred to the successor as of the date of the transfer
17 without regard to the filing of such reports. For the
18 purposes of this Section, such experience rating record shall
19 consist of all years during which liability for the payment
20 of contributions was incurred by the predecessor prior to the
21 succession, all benefit wages based upon wages paid by the
22 predecessor prior to the succession, all benefit charges
23 based on benefits paid by the predecessor prior to the
24 succession, and all wages for insured work paid by the
25 predecessor prior to the succession.
26 B. The provisions of this subsection shall be applicable
27 only to the determination of contribution rates for the
28 calendar year 1956 and for each calendar year thereafter.
29 Whenever any employing unit has succeeded to substantially
30 all of the employing enterprises of another employing unit,
31 but the predecessor employing unit has retained a distinct
32 severable portion of its employing enterprises or whenever
33 any employing unit has succeeded to a distinct severable
34 portion which is less than substantially all of the employing
HB0932 Enrolled -29- LRB9003759WHgc
1 enterprises of another employing unit, the successor
2 employing unit shall acquire the experience rating record
3 attributable to the portion to which it has succeeded, and
4 the predecessor employing unit shall retain the experience
5 rating record attributable to the portion which it has
6 retained, if--
7 1. The employing unit which desires to acquire or retain
8 such a distinct severable portion of such experience rating
9 record has filed such reports giving notice of the transfer
10 as may be required by the Director within 120 days of such
11 transfer; and
12 2. It files a written application for such experience
13 rating record which is joined in by the employing unit which
14 is then entitled to such experience rating record; and
15 3. The joint application contains such information as
16 the Director shall by regulation prescribe which will show
17 that such experience rating record is identifiable and
18 segregable and, therefore, capable of being transferred; and
19 4. The joint application is filed prior to whichever of
20 the following dates is the latest: (a) July 1, 1956; (b) one
21 year after the date of the succession; or (c) the date that
22 the rate determination of the employing unit which has
23 applied for such experience rating record has become final
24 for the calendar year immediately following the calendar year
25 in which the succession occurs. The filing of a timely joint
26 application shall not affect any rate determination which has
27 become final, as provided by Section 1509.
28 If all of the foregoing requirements are met, then the
29 Director shall transfer such experience rating record to the
30 employing unit which has applied therefor, and it shall not
31 be treated as the experience rating record of the employing
32 unit which has joined in the application.
33 Whenever any employing unit is reorganized into two or
34 more employing units, and any of such employing units are
HB0932 Enrolled -30- LRB9003759WHgc
1 owned or controlled by the same interests which owned or
2 controlled the predecessor prior to the reorganization, and
3 the provisions of this subsection become applicable thereto,
4 then such affiliated employing units during the period of
5 their affiliation shall be treated as a single employing unit
6 for the purpose of determining their rates of contributions.
7 C. For the calendar year in which a succession occurs
8 which results in the total or partial transfer of a
9 predecessor's experience rating record, the contribution
10 rates of the parties thereto shall be determined in the
11 following manner:
12 1. If any of such parties had a contribution rate
13 applicable to it for that calendar year, it shall continue
14 with such contribution rate.
15 2. If any successor had no contribution rate applicable
16 to it for that calendar year, and only one predecessor is
17 involved, then the contribution rate of the successor shall
18 be the same as that of its predecessor.
19 3. If any successor had no contribution rate applicable
20 to it for that calendar year, and two or more predecessors
21 are involved, then the contribution rate of the successor
22 shall be computed, on the combined experience rating records
23 of the predecessors or on the appropriate part of such
24 records if any partial transfer is involved, as provided in
25 Sections 1500 to 1507, inclusive.
26 4. Notwithstanding the provisions of paragraphs 2 and 3
27 of this subsection, if any succession occurs prior to the
28 calendar year 1956 and the successor acquires part of the
29 experience rating record of the predecessor as provided in
30 subsection B of this Section, then the contribution rate of
31 that successor for the calendar year in which such succession
32 occurs shall be 2.7 percent.
33 (Source: P.A. 85-956.)
HB0932 Enrolled -31- LRB9003759WHgc
1 (820 ILCS 405/2201) (from Ch. 48, par. 681)
2 Sec. 2201. Refund or adjustment of contributions. Not
3 later than 3 years after the date upon which any
4 contributions, interest or penalties thereon were paid, an
5 employing unit which has paid such contributions, interest or
6 penalties thereon erroneously, may file a claim with the
7 Director for an adjustment thereof in connection with
8 subsequent contribution payments, or for a refund thereof
9 where such adjustment cannot be made; provided, however, that
10 no refund or adjustment shall be made of any contribution,
11 the amount of which has been determined and assessed by the
12 Director, if such contribution was paid after the
13 determination and assessment of the Director became final,
14 and provided, further, that any such adjustment or refund,
15 involving contributions with respect to wages on the basis of
16 which benefits have been paid, shall be reduced by the amount
17 of benefits so paid. Upon receipt of a claim the Director
18 shall make his determination, either allowing such claim in
19 whole or in part, or ordering that it be denied, and serve
20 notice upon the claimant of such determination. Such
21 determination of the Director shall be final at the
22 expiration of 20 days from the date of service of such notice
23 unless the claimant shall have filed with the Director a
24 written protest and a petition for hearing, specifying his
25 objections thereto. Upon receipt of such petition within the
26 20 days allowed, the Director shall fix the time and place
27 for a hearing and shall notify the claimant thereof. At any
28 hearing held as herein provided, the determination of the
29 Director shall be prima facie correct and the burden shall be
30 upon the protesting employing unit to prove that it is
31 incorrect. All of the provisions of this Act applicable to
32 hearings conducted pursuant to Section 2200 shall be
33 applicable to hearings conducted pursuant to this Section.
34 Upon the conclusion of such hearing, a decision shall be made
HB0932 Enrolled -32- LRB9003759WHgc
1 by the Director and notice thereof given to the claimant. If
2 the Director shall decide that the claim be allowed in whole
3 or in part, or if such allowance be ordered by the Court
4 pursuant to Section 2205 and the judgment of said Court has
5 become final, the Director shall, if practicable, make
6 adjustment without interest in connection with subsequent
7 contribution payments by the claimant, and if adjustments
8 thereof cannot practicably be made in connection with such
9 subsequent contribution payments, then the Director shall
10 refund to the claimant the amount so allowed, without
11 interest except as otherwise provided in Section 2201.1 from
12 moneys in the benefit account established by this Act.
13 Nothing herein contained shall prohibit the Director from
14 making adjustment or refund upon his own initiative, within
15 the time allowed for filing claim therefor, provided that the
16 Director shall make no refund or adjustment of any
17 contribution, the amount of which he has previously
18 determined and assessed, if such contribution was paid after
19 the determination and assessment became final.
20 If this State should not be certified for any year by the
21 Secretary of Labor of the United States of America, or other
22 appropriate Federal agency, under Section 3304 of the Federal
23 Internal Revenue Code of 1954, the Director shall refund
24 without interest to any instrumentality of the United States
25 subject to this Act by virtue of permission granted in an Act
26 of Congress, the amount of contributions paid by such
27 instrumentality with respect to such year.
28 The Director may by regulation provide that, if there is
29 a total credit balance of less than $2 in an employer's
30 account with respect to contributions, interest, and
31 penalties, the amount may be disregarded by the Director;
32 once disregarded, the amount shall not be considered a credit
33 balance in the account and shall not be subject to either an
34 adjustment or a refund.
HB0932 Enrolled -33- LRB9003759WHgc
1 (Source: P.A. 84-1336.)
2 (820 ILCS 405/2201.1) (from Ch. 48, par. 681.1)
3 Sec. 2201.1. Interest on Overpaid Contributions,
4 Penalties and Interest. The Director shall quarterly furnish
5 each employer with a statement of credit balances in the
6 employer's account where the balances with respect to all
7 contributions, interest and penalties combined equal or
8 exceed $2. Under regulations prescribed by the Director and
9 subject to the limitations of Section 2201, the employer may
10 file a request for an adjustment or refund of the amount
11 erroneously paid. Interest shall be paid on refunds of
12 erroneously paid contributions, penalties and interest
13 imposed by this Act, except that if any refund is mailed by
14 the Director within 90 days after the date of the refund
15 claim, no interest shall be due or paid. The interest shall
16 begin to accrue as of the date of the refund claim and shall
17 be paid at the rate of 1.5% per month computed at the rate of
18 12/365 of 1.5% for each day or fraction thereof. Interest
19 paid pursuant to this Section shall be paid from monies in
20 the special administrative account established by Sections
21 2100 and 2101. This Section shall apply only to refunds of
22 contributions, penalties and interest which were paid as the
23 result of wages paid after January 1, 1988.
24 (Source: P.A. 85-956.)
25 Section 99. Effective date. This Act takes effect upon
26 becoming law.