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90_HB0932sam001
LRB9003759WHmgam
1 AMENDMENT TO HOUSE BILL 932
2 AMENDMENT NO. . Amend House Bill 932 by replacing
3 the title with the following:
4 "AN ACT in relation to employers and employees."; and
5 by replacing everything after the enacting clause with the
6 following:
7 "Section 5. The Unemployment Insurance Act is amended by
8 changing Sections 235, 301, 401, 500, 1300, 1400, 1507, 2201,
9 and 2201.1 as follows:
10 (820 ILCS 405/235) (from Ch. 48, par. 345)
11 Sec. 235. The term "wages" does not include:
12 A. That part of the remuneration which, after
13 remuneration equal to $6,000 with respect to employment has
14 been paid to an individual by an employer during any calendar
15 year after 1977 and before 1980, is paid to such individual
16 by such employer during such calendar year; and that part of
17 the remuneration which, after remuneration equal to $6,500
18 with respect to employment has been paid to an individual by
19 an employer during each calendar year 1980 and 1981, is paid
20 to such individual by such employer during that calendar
21 year; and that part of the remuneration which, after
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1 remuneration equal to $7,000 with respect to employment has
2 been paid to an individual by an employer during the calendar
3 year 1982 is paid to such individual by such employer during
4 that calendar year.
5 With respect to the first calendar quarter of 1983, the
6 term "wages" shall include only the remuneration paid to an
7 individual by an employer during such quarter with respect to
8 employment which does not exceed $7,000. With respect to the
9 three calendar quarters, beginning April 1, 1983, the term
10 "wages" shall include only the remuneration paid to an
11 individual by an employer during such period with respect to
12 employment which when added to the "wages" (as defined in the
13 preceding sentence) paid to such individual by such employer
14 during the first calendar quarter of 1983, does not exceed
15 $8,000.
16 With respect to the calendar year 1984, the term "wages"
17 shall include only the remuneration paid to an individual by
18 an employer during that period with respect to employment
19 which does not exceed $8,000; with respect to calendar years
20 1985, 1986 and 1987, the term "wages" shall include only the
21 remuneration paid to such individual by such employer during
22 that calendar year with respect to employment which does not
23 exceed $8,500.
24 With respect to the calendar years 1988 through 1999 1997
25 and calendar year 2001 1999 and each calendar year
26 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
29 $9,000.
30 With respect to the calendar year 2000 1998, the term
31 "wages" shall include only the remuneration paid to an
32 individual by an employer during that period with respect to
33 employment which does not exceed $10,000. The remuneration
34 paid to an individual by an employer with respect to
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1 employment in another State or States, upon which
2 contributions were required of such employer under an
3 unemployment compensation law of such other State or States,
4 shall be included as a part of the remuneration equal to
5 $6,000, $6,500, $7,000, $8,000, $8,500, $9,000, or $10,000,
6 as the case may be, herein referred to. For the purposes of
7 this subsection, any employing unit which succeeds to the
8 organization, trade, or business, or to substantially all of
9 the assets of another employing unit, or to the organization,
10 trade, or business, or to substantially all of the assets of
11 a distinct severable portion of another employing unit, shall
12 be treated as a single unit with its predecessor for the
13 calendar year in which such succession occurs, and any
14 employing unit which is owned or controlled by the same
15 interests which own or control another employing unit shall
16 be treated as a single unit with the unit so owned or
17 controlled by such interests for any calendar year throughout
18 which such ownership or control exists. This subsection
19 applies only to Sections 1400, 1405A, and 1500.
20 B. The amount of any payment (including any amount paid
21 by an employer for insurance or annuities, or into a fund, to
22 provide for any such payment), made to, or on behalf of, an
23 individual or any of his dependents under a plan or system
24 established by an employer which makes provision generally
25 for individuals performing services for him (or for such
26 individuals generally and their dependents) or for a class or
27 classes of such individuals (or for a class or classes of
28 such individuals and their dependents), on account of (1)
29 sickness or accident disability (except those sickness or
30 accident disability payments which would be includable as
31 "wages" in Section 3306(b)(2)(A) of the Federal Internal
32 Revenue Code of 1954, in effect on January 1, 1985, such
33 includable payments to be attributable in such manner as
34 provided by Section 3306(b) of the Federal Internal Revenue
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1 Code of 1954, in effect on January 1, 1985), or (2) medical
2 or hospitalization expenses in connection with sickness or
3 accident disability, or (3) death.
4 C. Any payment made to, or on behalf of, an employee or
5 his beneficiary which would be excluded from "wages" by
6 subparagraph (A), (B), (C), (D), (E), (F) or (G), of Section
7 3306(b)(5) of the Federal Internal Revenue Code of 1954, in
8 effect on January 1, 1985.
9 D. The amount of any payment on account of sickness or
10 accident disability, or medical or hospitalization expenses
11 in connection with sickness or accident disability, made by
12 an employer to, or on behalf of, an individual performing
13 services for him after the expiration of six calendar months
14 following the last calendar month in which the individual
15 performed services for such employer.
16 E. Remuneration paid in any medium other than cash by an
17 employing unit to an individual for service in agricultural
18 labor as defined in Section 214.
19 F. The amount of any supplemental payment made by an
20 employer to an individual performing services for him, other
21 than remuneration for services performed, under a shared work
22 plan approved by the Director pursuant to Section 407.1.
23 (Source: P.A. 89-633, eff. 1-1-97.)
24 (820 ILCS 405/301) (from Ch. 48, par. 381)
25 Sec. 301. Termination of coverage.
26 A. An employing unit shall cease to be an employer as of
27 the first day of January of any calendar year, only if it
28 files with the Director, prior to the 1st day of February of
29 such year, a written application for termination of coverage,
30 and the Director finds that the employment experience of such
31 employer within the preceding calendar year was not
32 sufficient to render an employing unit an employer under the
33 provisions of subsections A or B of Section 205. For the
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1 purposes of this Section, the two or more employing units
2 mentioned in subsections C, D, E, or F of Section 205 shall
3 be treated as a single employing unit.
4 B. Notwithstanding the provisions of Section 205 and
5 subsection A of this Section, an employing unit shall cease
6 to be an employer as of the last day of a calendar quarter in
7 which it ceases to pay wages for services in employment and
8 ceases to have any individual performing services for it,
9 provided that either it files with the Director, within 5
10 days after the date on which wage reports are due for the
11 calendar quarter, a written application for termination of
12 coverage and the Director approves the application, or the
13 Director has determined on his or her own initiative,
14 pursuant to standards established under duly promulgated
15 rules, that the employing unit has permanently ceased to pay
16 wages for services in employment and permanently ceased to
17 have any individual performing services for it. If an
18 employing unit's coverage is terminated under this subsection
19 B, the termination of coverage shall be rescinded as of the
20 date that the employing unit begins, later in the same
21 calendar year or in the succeeding calendar year, to have any
22 individual perform services for it on any part of any day.
23 (Source: P.A. 87-1178.)
24 (820 ILCS 405/401) (from Ch. 48, par. 401)
25 Sec. 401. Weekly Benefit Amount - Dependents'
26 Allowances.
27 A. With respect to any week beginning prior to April 24,
28 1983, an individual's weekly benefit amount shall be an
29 amount equal to the weekly benefit amount as defined in this
30 Act as in effect on November 30, 1982.
31 B. 1. With respect to any week beginning on or after
32 April 24, 1983 and before January 3, 1988, an individual's
33 weekly benefit amount shall be 48% of his prior average
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1 weekly wage, rounded (if not already a multiple of one
2 dollar) to the next higher dollar; provided, however, that
3 the weekly benefit amount cannot exceed the maximum weekly
4 benefit amount, and cannot be less than 15% of the statewide
5 average weekly wage, rounded (if not already a multiple of
6 one dollar) to the next higher dollar. However, the weekly
7 benefit amount for an individual who has established a
8 benefit year beginning before April 24, 1983, shall be
9 determined, for weeks beginning on or after April 24, 1983
10 claimed with respect to that benefit year, as provided under
11 this Act as in effect on November 30, 1982. With respect to
12 any week beginning on or after January 3, 1988 and before
13 January 1, 1993, an individual's weekly benefit amount shall
14 be 49% of his prior average weekly wage, rounded (if not
15 already a multiple of one dollar) to the next higher dollar;
16 provided, however, that the weekly benefit amount cannot
17 exceed the maximum weekly benefit amount, and cannot be less
18 than $51. With respect to any week beginning on or after
19 January 3, 1993, an individual's weekly benefit amount shall
20 be 49.5% of his prior average weekly wage, rounded (if not
21 already a multiple of one dollar) to the next higher dollar;
22 provided, however, that the weekly benefit amount cannot
23 exceed the maximum weekly benefit amount and cannot be less
24 than $51.
25 2. For the purposes of this subsection:
26 With respect to any week beginning on or after April 24,
27 1983, an individual's "prior average weekly wage" means the
28 total wages for insured work paid to that individual during
29 the 2 calendar quarters of his base period in which such
30 total wages were highest, divided by 26. If the quotient is
31 not already a multiple of one dollar, it shall be rounded to
32 the nearest dollar; however if the quotient is equally near 2
33 multiples of one dollar, it shall be rounded to the higher
34 multiple of one dollar.
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1 "Determination date" means June 1, 1982, December 1, 1982
2 and December 1 of each succeeding calendar year thereafter.
3 However, if as of June 30, 1982, or any June 30 thereafter,
4 the net amount standing to the credit of this State's account
5 in the unemployment trust fund (less all outstanding advances
6 to that account, including advances pursuant to Title XII of
7 the federal Social Security Act) is greater than
8 $100,000,000, "determination date" shall mean December 1 of
9 that year and June 1 of the succeeding year. Notwithstanding
10 the preceding sentence, for the purposes of this Act only,
11 there shall be no June 1 determination date in any year after
12 1986.
13 "Determination period" means, with respect to each June 1
14 determination date, the 12 consecutive calendar months ending
15 on the immediately preceding December 31 and, with respect to
16 each December 1 determination date, the 12 consecutive
17 calendar months ending on the immediately preceding June 30.
18 "Benefit period" means the 12 consecutive calendar month
19 period beginning on the first day of the first calendar month
20 immediately following a determination date, except that, with
21 respect to any calendar year in which there is a June 1
22 determination date, "benefit period" shall mean the 6
23 consecutive calendar month period beginning on the first day
24 of the first calendar month immediately following the
25 preceding December 1 determination date and the 6 consecutive
26 calendar month period beginning on the first day of the first
27 calendar month immediately following the June 1 determination
28 date. Notwithstanding the foregoing sentence, the 6 calendar
29 months beginning January 1, 1982 and ending June 30, 1982
30 shall be deemed a benefit period with respect to which the
31 determination date shall be June 1, 1981.
32 "Gross wages" means all the wages paid to individuals
33 during the determination period immediately preceding a
34 determination date for insured work, and reported to the
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1 Director by employers prior to the first day of the third
2 calendar month preceding that date.
3 "Covered employment" for any calendar month means the
4 total number of individuals, as determined by the Director,
5 engaged in insured work at mid-month.
6 "Average monthly covered employment" means one-twelfth of
7 the sum of the covered employment for the 12 months of a
8 determination period.
9 "Statewide average annual wage" means the quotient,
10 obtained by dividing gross wages by average monthly covered
11 employment for the same determination period, rounded (if not
12 already a multiple of one cent) to the nearest cent.
13 "Statewide average weekly wage" means the quotient,
14 obtained by dividing the statewide average annual wage by 52,
15 rounded (if not already a multiple of one cent) to the
16 nearest cent. Notwithstanding any provisions of this Section
17 to the contrary, the statewide average weekly wage for the
18 benefit period beginning July 1, 1982 and ending December 31,
19 1982 shall be the statewide average weekly wage in effect for
20 the immediately preceding benefit period plus one-half of the
21 result obtained by subtracting the statewide average weekly
22 wage for the immediately preceding benefit period from the
23 statewide average weekly wage for the benefit period
24 beginning July 1, 1982 and ending December 31, 1982 as such
25 statewide average weekly wage would have been determined but
26 for the provisions of this paragraph. Notwithstanding any
27 provisions of this Section to the contrary, the statewide
28 average weekly wage for the benefit period beginning April
29 24, 1983 and ending January 31, 1984 shall be $321 and for
30 the benefit period beginning February 1, 1984 and ending
31 December 31, 1986 shall be $335, and for the benefit period
32 beginning January 1, 1987, and ending December 31, 1987,
33 shall be $350, except that for an individual who has
34 established a benefit year beginning before April 24, 1983,
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1 the statewide average weekly wage used in determining
2 benefits, for any week beginning on or after April 24, 1983,
3 claimed with respect to that benefit year, shall be $334.80,
4 except that, for the purpose of determining the minimum
5 weekly benefit amount under subsection B(1) for the benefit
6 period beginning January 1, 1987, and ending December 31,
7 1987, the statewide average weekly wage shall be $335; for
8 the benefit periods January 1, 1988 through December 31,
9 1988, January 1, 1989 through December 31, 1989, and January
10 1, 1990 through December 31, 1990, the statewide average
11 weekly wage shall be $359, $381, and $406, respectively.
12 Notwithstanding the preceding sentences of this paragraph,
13 for the benefit period of calendar year 1991, the statewide
14 average weekly wage shall be $406 plus (or minus) an amount
15 equal to the percentage change in the statewide average
16 weekly wage, as computed in accordance with the preceding
17 sentences of this paragraph, between the benefit periods of
18 calendar years 1989 and 1990, multiplied by $406; and, for
19 the benefit periods of calendar years 1992 through 1999 1997
20 and calendar year 2001 1999 and each calendar year
21 thereafter, the statewide average weekly wage, shall be the
22 statewide average weekly wage, as determined in accordance
23 with this sentence, for the immediately preceding benefit
24 period plus (or minus) an amount equal to the percentage
25 change in the statewide average weekly wage, as computed in
26 accordance with the preceding sentences of this paragraph,
27 between the 2 immediately preceding benefit periods,
28 multiplied by the statewide average weekly wage, as
29 determined in accordance with this sentence, for the
30 immediately preceding benefit period. For the benefit period
31 of 2000 1998, the statewide average weekly wage shall be $524
32 $491. Provided however, that for any benefit period after
33 December 31, 1990, if 2 of the following 3 factors occur,
34 then the statewide average weekly wage shall be the statewide
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1 average weekly wage in effect for the immediately preceding
2 benefit period: (a) the average contribution rate for all
3 employers in this State for the calendar year 2 years prior
4 to the benefit period, as a ratio of total contribution
5 payments (including payments in lieu of contributions) to
6 total wages reported by employers in this State for that same
7 period is 0.2% greater than the national average of this
8 ratio, the foregoing to be determined in accordance with
9 rules promulgated by the Director; (b) the balance in this
10 State's account in the unemployment trust fund, as of March
11 31 of the prior calendar year, is less than $250,000,000; or
12 (c) the number of first payments of initial claims, as
13 determined in accordance with rules promulgated by the
14 Director, for the one year period ending on June 30 of the
15 prior year, has increased more than 25% over the average
16 number of such payments during the 5 year period ending that
17 same June 30; and provided further that if (a), (b) and (c)
18 occur, then the statewide average weekly wage, as determined
19 in accordance with the preceding sentence, shall be 10% less
20 than it would have been but for these provisions. If the
21 reduced amount, computed in accordance with the preceding
22 sentence, is not already a multiple of one dollar, it shall
23 be rounded to the nearest dollar. The 10% reduction in the
24 statewide average weekly wage in the preceding sentence shall
25 not be in effect for more than 2 benefit periods of any 5
26 consecutive benefit periods. This 10% reduction shall not be
27 cumulative from year to year. Neither the freeze nor the
28 reduction shall be considered in the determination of
29 subsequent years' calculations of statewide average weekly
30 wage. However, for purposes of the Workers' Compensation Act,
31 the statewide average weekly wage will be computed using June
32 1 and December 1 determination dates of each calendar year
33 and such determination shall not be subject to the limitation
34 of $321, $335, $350, $359, $381, $406 or the statewide
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1 average weekly wage as computed in accordance with the
2 preceding 7 sentences of this paragraph.
3 With respect to any week beginning on or after April 24,
4 1983 and before January 3, 1988, "maximum weekly benefit
5 amount" means 48% of the statewide average weekly wage,
6 rounded (if not already a multiple of one dollar) to the
7 nearest dollar, provided however, that the maximum weekly
8 benefit amount for an individual who has established a
9 benefit year beginning before April 24, 1983, shall be
10 determined, for weeks beginning on or after April 24, 1983
11 claimed with respect to that benefit year, as provided under
12 this Act as amended and in effect on November 30, 1982,
13 except that the statewide average weekly wage used in such
14 determination shall be $334.80.
15 With respect to any week beginning after January 2, 1988
16 and before January 1, 1993, "maximum weekly benefit amount"
17 with respect to each week beginning within a benefit period
18 means 49% of the statewide average weekly wage, rounded (if
19 not already a multiple of one dollar) to the next higher
20 dollar.
21 With respect to any week beginning on or after January 3,
22 1993, "maximum weekly benefit amount" with respect to each
23 week beginning within a benefit period means 49.5% of the
24 statewide average weekly wage, rounded (if not already a
25 multiple of one dollar) to the next higher dollar.
26 C. With respect to any week beginning on or after April
27 24, 1983 and before January 3, 1988, an individual to whom
28 benefits are payable with respect to any week shall, in
29 addition to such benefits, be paid, with respect to such
30 week, as follows: in the case of an individual with a
31 nonworking spouse, 7% of his prior average weekly wage,
32 rounded (if not already a multiple of one dollar) to the
33 higher dollar; provided, that the total amount payable to the
34 individual with respect to a week shall not exceed 55% of the
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1 statewide average weekly wage, rounded (if not already a
2 multiple of one dollar) to the nearest dollar; and in the
3 case of an individual with a dependent child or dependent
4 children, 14.4% of his prior average weekly wage, rounded (if
5 not already a multiple of one dollar) to the higher dollar;
6 provided, that the total amount payable to the individual
7 with respect to a week shall not exceed 62.4% of the
8 statewide average weekly wage, rounded (if not already a
9 multiple of one dollar) to the next higher dollar with
10 respect to the benefit period beginning January 1, 1987 and
11 ending December 31, 1987, and otherwise to the nearest
12 dollar. However, for an individual with a nonworking spouse
13 or with a dependent child or children who has established a
14 benefit year beginning before April 24, 1983, the amount of
15 additional benefits payable on account of the nonworking
16 spouse or dependent child or children shall be determined,
17 for weeks beginning on or after April 24, 1983 claimed with
18 respect to that benefit year, as provided under this Act as
19 in effect on November 30, 1982, except that the statewide
20 average weekly wage used in such determination shall be
21 $334.80.
22 With respect to any week beginning on or after January 2,
23 1988 and before January 1, 1991 and any week beginning on or
24 after January 1, 1992, and before January 1, 1993, an
25 individual to whom benefits are payable with respect to any
26 week shall, in addition to those benefits, be paid, with
27 respect to such week, as follows: in the case of an
28 individual with a nonworking spouse, 8% of his prior average
29 weekly wage, rounded (if not already a multiple of one
30 dollar) to the next higher dollar, provided, that the total
31 amount payable to the individual with respect to a week
32 shall not exceed 57% of the statewide average weekly wage,
33 rounded (if not already a multiple of one dollar) to the next
34 higher dollar; and in the case of an individual with a
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1 dependent child or dependent children, 15% of his prior
2 average weekly wage, rounded (if not already a multiple of
3 one dollar) to the next higher dollar, provided that the
4 total amount payable to the individual with respect to a week
5 shall not exceed 64% of the statewide average weekly wage,
6 rounded (if not already a multiple of one dollar) to the next
7 higher dollar.
8 With respect to any week beginning on or after January 1,
9 1991 and before January 1, 1992, an individual to whom
10 benefits are payable with respect to any week shall, in
11 addition to the benefits, be paid, with respect to such week,
12 as follows: in the case of an individual with a nonworking
13 spouse, 8.3% of his prior average weekly wage, rounded (if
14 not already a multiple of one dollar) to the next higher
15 dollar, provided, that the total amount payable to the
16 individual with respect to a week shall not exceed 57.3% of
17 the statewide average weekly wage, rounded (if not already a
18 multiple of one dollar) to the next higher dollar; and in the
19 case of an individual with a dependent child or dependent
20 children, 15.3% of his prior average weekly wage, rounded (if
21 not already a multiple of one dollar) to the next higher
22 dollar, provided that the total amount payable to the
23 individual with respect to a week shall not exceed 64.3% of
24 the statewide average weekly wage, rounded (if not already a
25 multiple of one dollar) to the next higher dollar.
26 With respect to any week beginning on or after January 3,
27 1993, an individual to whom benefits are payable with respect
28 to any week shall, in addition to those benefits, be paid,
29 with respect to such week, as follows: in the case of an
30 individual with a nonworking spouse, 9% of his prior average
31 weekly wage, rounded (if not already a multiple of one
32 dollar) to the next higher dollar, provided, that the total
33 amount payable to the individual with respect to a week
34 shall not exceed 58.5% of the statewide average weekly wage,
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1 rounded (if not already a multiple of one dollar) to the next
2 higher dollar; and in the case of an individual with a
3 dependent child or dependent children, 16% of his prior
4 average weekly wage, rounded (if not already a multiple of
5 one dollar) to the next higher dollar, provided that the
6 total amount payable to the individual with respect to a week
7 shall not exceed 65.5% of the statewide average weekly wage,
8 rounded (if not already a multiple of one dollar) to the next
9 higher dollar.
10 For the purposes of this subsection:
11 "Dependent" means a child or a nonworking spouse.
12 "Child" means a natural child, stepchild, or adopted
13 child of an individual claiming benefits under this Act or a
14 child who is in the custody of any such individual by court
15 order, for whom the individual is supplying and, for at least
16 90 consecutive days (or for the duration of the parental
17 relationship if it has existed for less than 90 days)
18 immediately preceding any week with respect to which the
19 individual has filed a claim, has supplied more than one-half
20 the cost of support, or has supplied at least 1/4 of the cost
21 of support if the individual and the other parent, together,
22 are supplying and, during the aforesaid period, have supplied
23 more than one-half the cost of support, and are, and were
24 during the aforesaid period, members of the same household;
25 and who, on the first day of such week (a) is under 18 years
26 of age, or (b) is, and has been during the immediately
27 preceding 90 days, unable to work because of illness or other
28 disability: provided, that no person who has been determined
29 to be a child of an individual who has been allowed benefits
30 with respect to a week in the individual's benefit year shall
31 be deemed to be a child of the other parent, and no other
32 person shall be determined to be a child of such other
33 parent, during the remainder of that benefit year.
34 "Nonworking spouse" means the lawful husband or wife of
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1 an individual claiming benefits under this Act, for whom more
2 than one-half the cost of support has been supplied by the
3 individual for at least 90 consecutive days (or for the
4 duration of the marital relationship if it has existed for
5 less than 90 days) immediately preceding any week with
6 respect to which the individual has filed a claim, but only
7 if the nonworking spouse is currently ineligible to receive
8 benefits under this Act by reason of the provisions of
9 Section 500E.
10 An individual who was obligated by law to provide for the
11 support of a child or of a nonworking spouse for the
12 aforesaid period of 90 consecutive days, but was prevented by
13 illness or injury from doing so, shall be deemed to have
14 provided more than one-half the cost of supporting the child
15 or nonworking spouse for that period.
16 (Source: P.A. 89-633, eff. 1-1-97.)
17 (820 ILCS 405/500) (from Ch. 48, par. 420)
18 Sec. 500. Eligibility for benefits. An unemployed
19 individual shall be eligible to receive benefits with respect
20 to any week only if the Director finds that:
21 A. He has registered for work at and thereafter has
22 continued to report at an employment office in accordance
23 with such regulations as the Director may prescribe, except
24 that the Director may, by regulation, waive or alter either
25 or both of the requirements of this subsection as to
26 individuals attached to regular jobs, and as to such other
27 types of cases or situations with respect to which he finds
28 that compliance with such requirements would be oppressive or
29 inconsistent with the purposes of this Act, provided that no
30 such regulation shall conflict with Section 400 of this Act.
31 B. He has made a claim for benefits with respect to such
32 week in accordance with such regulations as the Director may
33 prescribe.
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1 C. He is able to work, and is available for work;
2 provided that during the period in question he was actively
3 seeking work and he has certified such. Whenever requested
4 to do so by the Director, the individual shall, in the manner
5 the Director prescribes by regulation, inform the Department
6 of on a form provided by the Department listing the places at
7 which he has sought work during the period in question.;
8 however, Nothing in this subsection shall limit the
9 Director's approval of alternate methods of demonstrating an
10 active search for work based on regular reporting to a trade
11 union office.
12 1. If an otherwise eligible individual is unable to
13 work or is unavailable for work on any normal workday of
14 the week, he shall be eligible to receive benefits with
15 respect to such week reduced by one-fifth of his weekly
16 benefit amount for each day of such inability to work or
17 unavailability for work. For the purposes of this
18 paragraph, an individual who reports on a day subsequent
19 to his designated report day shall be deemed unavailable
20 for work on his report day if his failure to report on
21 that day is without good cause, and on each intervening
22 day, if any, on which his failure to report is without
23 good cause. As used in the preceding sentence, "report
24 day" means the day which has been designated for the
25 individual to report to file his claim for benefits with
26 respect to any week. This paragraph shall not be
27 construed so as to effect any change in the status of
28 part-time workers as defined in Section 407.
29 2. An individual shall be considered to be
30 unavailable for work on days listed as whole holidays in
31 "An Act to revise the law in relation to promissory
32 notes, bonds, due bills and other instruments in
33 writing," approved March 18, 1874, as amended; on days
34 which are holidays in his religion or faith, and on days
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1 which are holidays according to the custom of his trade
2 or occupation, if his failure to work on such day is a
3 result of the holiday. In determining the claimant's
4 eligibility for benefits and the amount to be paid him,
5 with respect to the week in which such holiday occurs, he
6 shall have attributed to him as additional earnings for
7 that week an amount equal to one-fifth of his weekly
8 benefit amount for each normal work day on which he does
9 not work because of a holiday of the type above
10 enumerated.
11 3. An individual shall be deemed unavailable for
12 work if, after his separation from his most recent
13 employing unit, he has removed himself to and remains in
14 a locality where opportunities for work are substantially
15 less favorable than those in the locality he has left.
16 4. An individual shall be deemed unavailable for
17 work with respect to any week which occurs in a period
18 when his principal occupation is that of a student in
19 attendance at, or on vacation from, a public or private
20 school.
21 5. Notwithstanding any other provisions of this
22 Act, an individual shall not be deemed unavailable for
23 work or to have failed actively to seek work, nor shall
24 he be ineligible for benefits by reason of the
25 application of the provisions of Section 603, with
26 respect to any week, because he is enrolled in and is in
27 regular attendance at a training course approved for him
28 by the Director:
29 (a) but only if, with respect to that week,
30 the individual presents, upon request, to the claims
31 adjudicator referred to in Section 702 a statement
32 executed by a responsible person connected with the
33 training course, certifying that the individual was
34 in full-time attendance at such course during the
-18- LRB9003759WHmgam
1 week. The Director may approve such course for an
2 individual only if he finds that (1) reasonable work
3 opportunities for which the individual is fitted by
4 training and experience do not exist in his
5 locality; (2) the training course relates to an
6 occupation or skill for which there are, or are
7 expected to be in the immediate future, reasonable
8 work opportunities in his locality; (3) the training
9 course is offered by a competent and reliable
10 agency, educational institution, or employing unit;
11 (4) the individual has the required qualifications
12 and aptitudes to complete the course successfully;
13 and (5) the individual is not receiving and is not
14 eligible (other than because he has claimed benefits
15 under this Act) for subsistence payments or similar
16 assistance under any public or private retraining
17 program: Provided, that the Director shall not
18 disapprove such course solely by reason of clause
19 (5) if the subsistence payment or similar assistance
20 is subject to reduction by an amount equal to any
21 benefits payable to the individual under this Act in
22 the absence of the clause. In the event that an
23 individual's weekly unemployment compensation
24 benefit is less than his certified training
25 allowance, that person shall be eligible to receive
26 his entire unemployment compensation benefits, plus
27 such supplemental training allowances that would
28 make an applicant's total weekly benefit identical
29 to the original certified training allowance.
30 (b) The Director shall have the authority to
31 grant approval pursuant to subparagraph (a) above
32 prior to an individual's formal admission into a
33 training course. Requests for approval shall not be
34 made more than 30 days prior to the actual starting
-19- LRB9003759WHmgam
1 date of such course. Requests shall be made at the
2 appropriate unemployment office. Notwithstanding any
3 other provision to the contrary, the Director shall
4 approve a course for an individual if the course is
5 provided to the individual under Title III of the
6 federal Job Training Partnership Act.
7 (c) The Director shall for purposes of
8 paragraph C have the authority to issue a blanket
9 approval of training programs implemented pursuant
10 to the Comprehensive Employment and Training Act and
11 the Job Training Partnership Act if both the
12 training program and the criteria for an
13 individual's participation in such training meet the
14 requirements of this paragraph C.
15 (d) Notwithstanding the requirements of
16 subparagraph (a), the Director shall have the
17 authority to issue blanket approval of training
18 programs implemented under the terms of a collective
19 bargaining agreement.
20 6. Notwithstanding any other provisions of this
21 Act, an individual shall not be deemed unavailable for
22 work or to have failed actively to seek work, nor shall
23 he be ineligible for benefits, by reason of the
24 application of the provisions of Section 603 with respect
25 to any week because he is in training approved under
26 Section 236 (a)(1) of the federal Trade Act of 1974, nor
27 shall an individual be ineligible for benefits under the
28 provisions of Section 601 by reason of leaving work
29 voluntarily to enter such training if the work left is
30 not of a substantially equal or higher skill level than
31 the individual's past adversely affected employment as
32 defined under the federal Trade Act of 1974 and the wages
33 for such work are less than 80% of his average weekly
34 wage as determined under the federal Trade Act of 1974.
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1 D. If his benefit year begins prior to July 6, 1975 or
2 subsequent to January 2, 1982, he has been unemployed for a
3 waiting period of 1 week during such benefit year. If his
4 benefit year begins on or after July 6, l975, but prior to
5 January 3, 1982, and his unemployment continues for more than
6 three weeks during such benefit year, he shall be eligible
7 for benefits with respect to each week of such unemployment,
8 including the first week thereof. An individual shall be
9 deemed to be unemployed within the meaning of this subsection
10 while receiving public assistance as remuneration for
11 services performed on work projects financed from funds made
12 available to governmental agencies for such purpose. No week
13 shall be counted as a week of unemployment for the purposes
14 of this subsection:
15 1. Unless it occurs within the benefit year which
16 includes the week with respect to which he claims payment
17 of benefits, provided that, for benefit years beginning
18 prior to January 3, 1982, this requirement shall not
19 interrupt the payment of benefits for consecutive weeks
20 of unemployment; and provided further that the week
21 immediately preceding a benefit year, if part of one
22 uninterrupted period of unemployment which continues into
23 such benefit year, shall be deemed (for the purpose of
24 this subsection only and with respect to benefit years
25 beginning prior to January 3, 1982, only) to be within
26 such benefit year, as well as within the preceding
27 benefit year, if the unemployed individual would, except
28 for the provisions of the first paragraph and paragraph 1
29 of this subsection and of Section 605, be eligible for
30 and entitled to benefits for such week.
31 2. If benefits have been paid with respect thereto.
32 3. Unless the individual was eligible for benefits
33 with respect thereto except for the requirements of this
34 subsection and of Section 605.
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1 E. With respect to any benefit year beginning prior to
2 January 3, 1982, he has been paid during his base period
3 wages for insured work not less than the amount specified in
4 Section 500E of this Act as amended and in effect on October
5 5, 1980. With respect to any benefit year beginning on or
6 after January 3, 1982, he has been paid during his base
7 period wages for insured work equal to not less than $1,600,
8 provided that he has been paid wages for insured work equal
9 to at least $440 during that part of his base period which
10 does not include the calendar quarter in which the wages paid
11 to him were highest.
12 F. During that week he has participated in reemployment
13 services to which he has been referred, including but not
14 limited to job search assistance services, pursuant to a
15 profiling system established by the Director by rule in
16 conformity with Section 303(j)(1) of the federal Social
17 Security Act, unless the Director determines that:
18 1. the individual has completed such services; or
19 2. there is justifiable cause for the claimant's
20 failure to participate in such services.
21 This subsection F is added by this amendatory Act of 1995
22 to clarify authority already provided under subsections A and
23 C in connection with the unemployment insurance claimant
24 profiling system required under subsections (a)(10) and
25 (j)(1) of Section 303 of the federal Social Security Act as a
26 condition of federal funding for the administration of the
27 Unemployment Insurance Act.
28 (Source: P.A. 88-655, eff. 9-16-94; 89-21, eff. 6-6-95.)
29 (820 ILCS 405/1300) (from Ch. 48, par. 540)
30 Sec. 1300. Waiver or transfer of benefit rights -
31 Partial exemption.
32 (A) Except as otherwise provided herein any agreement by
33 an individual to waive, release or commute his rights under
-22- LRB9003759WHmgam
1 this Act shall be void.
2 (B) Benefits due under this Act shall not be assigned,
3 pledged, encumbered, released or commuted and shall be exempt
4 from all claims of creditors and from levy, execution and
5 attachment or other remedy for recovery or collection of a
6 debt. However, nothing in this Section shall prohibit a
7 specified or agreed upon deduction from benefits by an
8 individual, or a court or administrative order for
9 withholding of income, for payment of past due child support
10 from being enforced and collected by the Department of Public
11 Aid on behalf of persons receiving a grant of financial aid
12 under Article IV of The Illinois Public Aid Code, persons for
13 whom an application has been made and approved for support
14 services under Section 10-1 of such Code, or persons
15 similarly situated and receiving like support services in
16 other states. It is provided that:
17 (1) The aforementioned deduction of benefits and
18 order for withholding of income apply only if appropriate
19 arrangements have been made for reimbursement to the
20 Director by the Department of Public Aid for any
21 administrative costs incurred by the Director under this
22 Section.
23 (2) The Director shall deduct and withhold from
24 benefits payable under this Act, or under any arrangement
25 for the payment of benefits entered into by the Director
26 pursuant to the powers granted under Section 2700 of this
27 Act, the amount specified or agreed upon. In the case of
28 a court or administrative order for withholding of
29 income, the Director shall withhold the amount of the
30 order.
31 (3) Any amount deducted and withheld by the
32 Director shall be paid to the Department of Public Aid on
33 behalf of the individual.
34 (4) Any amount deducted and withheld under
-23- LRB9003759WHmgam
1 subsection (3) shall for all purposes be treated as if it
2 were paid to the individual as benefits and paid by such
3 individual to the Department of Public Aid in
4 satisfaction of the individual's child support
5 obligations.
6 (5) For the purpose of this Section, child support
7 is defined as those obligations which are being enforced
8 pursuant to a plan described in Title IV, Part D, Section
9 454 of the Social Security Act and approved by the
10 Secretary of Health and Human Services.
11 (6) The deduction of benefits and order for
12 withholding of income for child support shall be governed
13 by Titles III and IV of the Social Security Act and all
14 regulations duly promulgated thereunder.
15 (C) Nothing in this Section prohibits an individual from
16 voluntarily electing to have federal income tax deducted and
17 withheld from his or her unemployment insurance benefit
18 payments.
19 (1) The Director shall, at the time that an
20 individual files his or her claim for benefits that
21 establishes his or her benefit year, inform the
22 individual that:
23 (a) unemployment insurance is subject to
24 federal, State, and local income taxes;
25 (b) requirements exist pertaining to estimated
26 tax payments;
27 (c) the individual may elect to have federal
28 income tax deducted and withheld from his or her
29 payments of unemployment insurance in the amount
30 specified in the federal Internal Revenue Code; and
31 (d) the individual is permitted to change a
32 previously elected withholding status no more than
33 once each calendar year.
34 (2) Amounts deducted and withheld from unemployment
-24- LRB9003759WHmgam
1 insurance shall remain in the unemployment fund until
2 transferred to the federal taxing authority as a payment
3 of income tax.
4 (3) The Director shall follow all procedures
5 specified by the United States Department of Labor and
6 the federal Internal Revenue Service pertaining to the
7 deducting and withholding of income tax.
8 (4) Amounts shall be deducted and withheld in
9 accordance with the priorities established in rules
10 promulgated by the Director.
11 (D) Nothing in this Section prohibits an individual from
12 voluntarily electing to have State of Illinois income tax
13 deducted and withheld from his or her unemployment insurance
14 benefit payments if such deduction and withholding is
15 provided for pursuant to rules promulgated by the Director.
16 (1) If pursuant to rules promulgated by the
17 Director, an individual may voluntarily elect to have
18 State of Illinois income tax deducted and withheld from
19 his or her unemployment insurance benefit payments, the
20 Director shall, at the time that an individual files his
21 or her claim for benefits that establishes his or her
22 benefit year, in addition to providing the notice
23 required under subsection C, inform the individual that:
24 (a) the individual may elect to have State of
25 Illinois income tax deducted and withheld from his
26 or her payments of unemployment insurance in the
27 amount specified pursuant to rules promulgated by
28 the Director; and
29 (b) the individual is permitted to change a
30 previously elected withholding status no more than
31 once each calendar year.
32 (2) Amounts deducted and withheld from unemployment
33 insurance shall remain in the unemployment fund until
34 transferred to the Department of Revenue as a payment of
-25- LRB9003759WHmgam
1 State of Illinois income tax.
2 (3) Amounts shall be deducted and withheld in
3 accordance with the priorities established in rules
4 promulgated by the Director.
5 (E) Nothing in this Section prohibits the deduction and
6 withholding of an uncollected overissuance of food stamp
7 coupons from unemployment insurance benefits pursuant to this
8 subsection (E).
9 (1) At the time that an individual files a claim
10 for benefits that establishes his or her benefit year,
11 that individual must disclose whether or not he or she
12 owes an uncollected overissuance (as defined in Section
13 13(c)(1) of the federal Food Stamp Act of 1977) of food
14 stamp coupons. The Director shall notify the State food
15 stamp agency enforcing such obligation of any individual
16 who discloses that he or she owes an uncollected
17 overissuance of food stamp coupons and who meets the
18 monetary eligibility requirements of subsection E of
19 Section 500.
20 (2) The Director shall deduct and withhold from any
21 unemployment insurance benefits payable to an individual
22 who owes an uncollected overissuance of food stamp
23 coupons:
24 (a) the amount specified by the individual to
25 the Director to be deducted and withheld under this
26 subsection (E);
27 (b) the amount (if any) determined pursuant to
28 an agreement submitted to the State food stamp
29 agency under Section 13(c)(3)(A) of the federal Food
30 Stamp Act of 1977; or
31 (c) any amount otherwise required to be
32 deducted and withheld from unemployment insurance
33 benefits pursuant to Section 13(c)(3)(B) of the
34 federal Food Stamp Act of 1977.
-26- LRB9003759WHmgam
1 (3) Any amount deducted and withheld pursuant to
2 this subsection (E) shall be paid by the Director to the
3 State food stamp agency.
4 (4) Any amount deducted and withheld pursuant to
5 this subsection (E) shall for all purposes be treated as
6 if it were paid to the individual as unemployment
7 insurance benefits and paid by the individual to the
8 State food stamp agency as repayment of the individual's
9 uncollected overissuance of food stamp coupons.
10 (5) For purposes of this subsection (E),
11 "unemployment insurance benefits" means any compensation
12 payable under this Act including amounts payable by the
13 Director pursuant to an agreement under any federal law
14 providing for compensation, assistance, or allowances
15 with respect to unemployment.
16 (6) This subsection (E) applies only if
17 arrangements have been made for reimbursement by the
18 State food stamp agency for the administrative costs
19 incurred by the Director under this subsection (E) which
20 are attributable to the repayment of uncollected
21 overissuances of food stamp coupons to the State food
22 stamp agency.
23 (Source: P.A. 89-446, eff. 1-1-97; 90-425, eff. 8-15-97.)
24 (820 ILCS 405/1400) (from Ch. 48, par. 550)
25 Sec. 1400. Payment of contributions. On and after July
26 1, 1937, contributions shall accrue and become payable by
27 each employer for each calendar year in which he is subject
28 to this Act, with respect to wages payable for employment
29 occurring during the six months' period beginning July 1,
30 1937, and the calendar years 1938, 1939, and 1940. For the
31 year 1941 and for each calendar year thereafter,
32 contributions shall accrue and become payable by each
33 employer upon the wages paid with respect to employment after
-27- LRB9003759WHmgam
1 December 31, 1940. Such contributions shall become due and
2 shall be paid quarterly on or before the last day of the
3 month next following the calendar quarter for which such
4 contributions have accrued; except that any employer who is
5 delinquent in filing a contribution report or in paying his
6 contributions for any calendar quarter may, at the discretion
7 of the Director, be required to report and to pay
8 contributions on a calendar month basis. Such contributions
9 shall not be deducted, in whole or in part, from the wages of
10 individuals in such employer's employ. If the Director shall
11 find that the collection of any contributions will be
12 jeopardized by delay, he may declare the same to be
13 immediately due and payable.
14 In the payment of any contributions, interest, or
15 penalties, a fractional part of a cent shall be disregarded
16 unless it amounts to one-half cent or more, in which case it
17 shall be increased to one cent.
18 The Director may by regulation provide that if, at any
19 time, a total amount of less than $2 $1.00 is payable with
20 respect to a quarter, including any contributions, payments
21 in lieu of contributions, as a quarterly contribution, or as
22 interest or penalties, such amount may be disregarded. Any
23 amounts contributions disregarded under this paragraph are
24 deemed to have been paid for all other purposes of this Act.
25 Nothing in this paragraph is intended to relieve any employer
26 from filing any reports required by this Act or by any rules
27 or regulations adopted by the Director pursuant to this Act.
28 Except with respect to the provisions concerning amounts
29 that may be disregarded pursuant to regulation, this Section
30 does not apply to any nonprofit organization or any
31 governmental entity referred to in subsection B of Section
32 1405 for any period with respect to which it does not incur
33 liability for the payment of contributions by reason of
34 having elected to make payments in lieu of contributions, or
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1 to any political subdivision or municipal corporation for any
2 period with respect to which it is not subject to payments in
3 lieu of contributions under the provisions of paragraph 1 of
4 Section 302C by reason of having elected to make payments in
5 lieu of contributions under paragraph 2 of that Section, or
6 to the State of Illinois or any of its instrumentalities.
7 (Source: P.A. 80-2dSS-1.)
8 (820 ILCS 405/1507) (from Ch. 48, par. 577)
9 Sec. 1507. Contribution rates of successor and
10 predecessor employing units. A. Whenever any employing unit
11 succeeds to substantially all of the employing enterprises of
12 another employing unit, then in determining contribution
13 rates for any calendar year, the experience rating record of
14 the predecessor prior to the succession shall be transferred
15 to the successor and thereafter it shall not be treated as
16 the experience rating record of the predecessor, except as
17 provided in subsection B. Notwithstanding the provisions of
18 subsection B, whenever any employing unit succeeds to
19 substantially all of the employing enterprises of another
20 employing unit, within 120 days of such transfer, the
21 successor employing unit shall file such reports of this
22 succession as may be required by the Director. The failure of
23 an employing unit to file such reports shall result in the
24 denial of the transfer of the predecessor's experience rating
25 record to the successor except where such transfer would
26 result in a higher revised rate for the successor in which
27 case the experience rating record of the predecessor shall be
28 transferred to the successor as of the date of the transfer
29 without regard to the filing of such reports. For the
30 purposes of this Section, such experience rating record shall
31 consist of all years during which liability for the payment
32 of contributions was incurred by the predecessor prior to the
33 succession, all benefit wages based upon wages paid by the
-29- LRB9003759WHmgam
1 predecessor prior to the succession, all benefit charges
2 based on benefits paid by the predecessor prior to the
3 succession, and all wages for insured work paid by the
4 predecessor prior to the succession.
5 B. The provisions of this subsection shall be applicable
6 only to the determination of contribution rates for the
7 calendar year 1956 and for each calendar year thereafter.
8 Whenever any employing unit has succeeded to substantially
9 all of the employing enterprises of another employing unit,
10 but the predecessor employing unit has retained a distinct
11 severable portion of its employing enterprises or whenever
12 any employing unit has succeeded to a distinct severable
13 portion which is less than substantially all of the employing
14 enterprises of another employing unit, the successor
15 employing unit shall acquire the experience rating record
16 attributable to the portion to which it has succeeded, and
17 the predecessor employing unit shall retain the experience
18 rating record attributable to the portion which it has
19 retained, if--
20 1. The employing unit which desires to acquire or retain
21 such a distinct severable portion of such experience rating
22 record has filed such reports giving notice of the transfer
23 as may be required by the Director within 120 days of such
24 transfer; and
25 2. It files a written application for such experience
26 rating record which is joined in by the employing unit which
27 is then entitled to such experience rating record; and
28 3. The joint application contains such information as
29 the Director shall by regulation prescribe which will show
30 that such experience rating record is identifiable and
31 segregable and, therefore, capable of being transferred; and
32 4. The joint application is filed prior to whichever of
33 the following dates is the latest: (a) July 1, 1956; (b) one
34 year after the date of the succession; or (c) the date that
-30- LRB9003759WHmgam
1 the rate determination of the employing unit which has
2 applied for such experience rating record has become final
3 for the calendar year immediately following the calendar year
4 in which the succession occurs. The filing of a timely joint
5 application shall not affect any rate determination which has
6 become final, as provided by Section 1509.
7 If all of the foregoing requirements are met, then the
8 Director shall transfer such experience rating record to the
9 employing unit which has applied therefor, and it shall not
10 be treated as the experience rating record of the employing
11 unit which has joined in the application.
12 Whenever any employing unit is reorganized into two or
13 more employing units, and any of such employing units are
14 owned or controlled by the same interests which owned or
15 controlled the predecessor prior to the reorganization, and
16 the provisions of this subsection become applicable thereto,
17 then such affiliated employing units during the period of
18 their affiliation shall be treated as a single employing unit
19 for the purpose of determining their rates of contributions.
20 C. For the calendar year in which a succession occurs
21 which results in the total or partial transfer of a
22 predecessor's experience rating record, the contribution
23 rates of the parties thereto shall be determined in the
24 following manner:
25 1. If any of such parties had a contribution rate
26 applicable to it for that calendar year, it shall continue
27 with such contribution rate.
28 2. If any successor had no contribution rate applicable
29 to it for that calendar year, and only one predecessor is
30 involved, then the contribution rate of the successor shall
31 be the same as that of its predecessor.
32 3. If any successor had no contribution rate applicable
33 to it for that calendar year, and two or more predecessors
34 are involved, then the contribution rate of the successor
-31- LRB9003759WHmgam
1 shall be computed, on the combined experience rating records
2 of the predecessors or on the appropriate part of such
3 records if any partial transfer is involved, as provided in
4 Sections 1500 to 1507, inclusive.
5 4. Notwithstanding the provisions of paragraphs 2 and 3
6 of this subsection, if any succession occurs prior to the
7 calendar year 1956 and the successor acquires part of the
8 experience rating record of the predecessor as provided in
9 subsection B of this Section, then the contribution rate of
10 that successor for the calendar year in which such succession
11 occurs shall be 2.7 percent.
12 (Source: P.A. 85-956.)
13 (820 ILCS 405/2201) (from Ch. 48, par. 681)
14 Sec. 2201. Refund or adjustment of contributions. Not
15 later than 3 years after the date upon which any
16 contributions, interest or penalties thereon were paid, an
17 employing unit which has paid such contributions, interest or
18 penalties thereon erroneously, may file a claim with the
19 Director for an adjustment thereof in connection with
20 subsequent contribution payments, or for a refund thereof
21 where such adjustment cannot be made; provided, however, that
22 no refund or adjustment shall be made of any contribution,
23 the amount of which has been determined and assessed by the
24 Director, if such contribution was paid after the
25 determination and assessment of the Director became final,
26 and provided, further, that any such adjustment or refund,
27 involving contributions with respect to wages on the basis of
28 which benefits have been paid, shall be reduced by the amount
29 of benefits so paid. Upon receipt of a claim the Director
30 shall make his determination, either allowing such claim in
31 whole or in part, or ordering that it be denied, and serve
32 notice upon the claimant of such determination. Such
33 determination of the Director shall be final at the
-32- LRB9003759WHmgam
1 expiration of 20 days from the date of service of such notice
2 unless the claimant shall have filed with the Director a
3 written protest and a petition for hearing, specifying his
4 objections thereto. Upon receipt of such petition within the
5 20 days allowed, the Director shall fix the time and place
6 for a hearing and shall notify the claimant thereof. At any
7 hearing held as herein provided, the determination of the
8 Director shall be prima facie correct and the burden shall be
9 upon the protesting employing unit to prove that it is
10 incorrect. All of the provisions of this Act applicable to
11 hearings conducted pursuant to Section 2200 shall be
12 applicable to hearings conducted pursuant to this Section.
13 Upon the conclusion of such hearing, a decision shall be made
14 by the Director and notice thereof given to the claimant. If
15 the Director shall decide that the claim be allowed in whole
16 or in part, or if such allowance be ordered by the Court
17 pursuant to Section 2205 and the judgment of said Court has
18 become final, the Director shall, if practicable, make
19 adjustment without interest in connection with subsequent
20 contribution payments by the claimant, and if adjustments
21 thereof cannot practicably be made in connection with such
22 subsequent contribution payments, then the Director shall
23 refund to the claimant the amount so allowed, without
24 interest except as otherwise provided in Section 2201.1 from
25 moneys in the benefit account established by this Act.
26 Nothing herein contained shall prohibit the Director from
27 making adjustment or refund upon his own initiative, within
28 the time allowed for filing claim therefor, provided that the
29 Director shall make no refund or adjustment of any
30 contribution, the amount of which he has previously
31 determined and assessed, if such contribution was paid after
32 the determination and assessment became final.
33 If this State should not be certified for any year by the
34 Secretary of Labor of the United States of America, or other
-33- LRB9003759WHmgam
1 appropriate Federal agency, under Section 3304 of the Federal
2 Internal Revenue Code of 1954, the Director shall refund
3 without interest to any instrumentality of the United States
4 subject to this Act by virtue of permission granted in an Act
5 of Congress, the amount of contributions paid by such
6 instrumentality with respect to such year.
7 The Director may by regulation provide that, if there is
8 a total credit balance of less than $2 in an employer's
9 account with respect to contributions, interest, and
10 penalties, the amount may be disregarded by the Director;
11 once disregarded, the amount shall not be considered a credit
12 balance in the account and shall not be subject to either an
13 adjustment or a refund.
14 (Source: P.A. 84-1336.)
15 (820 ILCS 405/2201.1) (from Ch. 48, par. 681.1)
16 Sec. 2201.1. Interest on Overpaid Contributions,
17 Penalties and Interest. The Director shall quarterly furnish
18 each employer with a statement of credit balances in the
19 employer's account where the balances with respect to all
20 contributions, interest and penalties combined equal or
21 exceed $2. Under regulations prescribed by the Director and
22 subject to the limitations of Section 2201, the employer may
23 file a request for an adjustment or refund of the amount
24 erroneously paid. Interest shall be paid on refunds of
25 erroneously paid contributions, penalties and interest
26 imposed by this Act, except that if any refund is mailed by
27 the Director within 90 days after the date of the refund
28 claim, no interest shall be due or paid. The interest shall
29 begin to accrue as of the date of the refund claim and shall
30 be paid at the rate of 1.5% per month computed at the rate of
31 12/365 of 1.5% for each day or fraction thereof. Interest
32 paid pursuant to this Section shall be paid from monies in
33 the special administrative account established by Sections
-34- LRB9003759WHmgam
1 2100 and 2101. This Section shall apply only to refunds of
2 contributions, penalties and interest which were paid as the
3 result of wages paid after January 1, 1988.
4 (Source: P.A. 85-956.)
5 Section 99. Effective date. This Act takes effect upon
6 becoming law.".