Public Act 100-1094
SB2999 EnrolledLRB100 20681 JLS 36134 b

    AN ACT concerning employment.
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
    Section 5. The Illinois Wage Payment and Collection Act is
amended by adding Section 9.5 as follows:
    (820 ILCS 115/9.5 new)
    Sec. 9.5. Reimbursement of employee expenses.
    (a) An employer shall reimburse an employee for all
necessary expenditures or losses incurred by the employee
within the employee's scope of employment and directly related
to services performed for the employer. As used in this
Section, "necessary expenditures" means all reasonable
expenditures or losses required of the employee in the
discharge of employment duties and that inure to the primary
benefit of the employer. An employer is not responsible for
losses due to an employee's own negligence, losses due to
normal wear, or losses due to theft unless the theft was a
result of the employer's negligence. An employee shall submit
any necessary expenditure with appropriate supporting
documentation within 30 calendar days after incurring the
expense, except that an employer may provide additional time
for submitting requests for reimbursement in a written expense
reimbursement policy. Where supporting documentation is
nonexistent, missing, or lost, the employee shall submit a
signed statement regarding any such receipts.
    (b) An employee is not entitled to reimbursement under this
Section if (i) the employer has an established written expense
reimbursement policy and (ii) the employee failed to comply
with the written expense reimbursement policy. An employer is
not liable under this Section unless the employer authorized or
required the employee to incur the necessary expenditure or the
employer failed to comply with its own written expense
reimbursement policy. If the written expense reimbursement
policy of an employer establishes specifications or guidelines
for necessary expenditures, the employer is not liable under
this Section for the portion of the expenditure amount that
exceeds the specifications or guidelines of the policy so long
as the employer does not institute a policy that provides for
no reimbursement or de minimis reimbursement.
    (c) To ensure consistency with federal law, any rules
adopted by the Department and interpretation of this Section
shall be consistent and not in conflict with federal
regulations and guidelines regarding employer requirements for
reimbursement of employee expenses.