093_SB1857
LRB093 10804 WGH 11240 b
1 AN ACT concerning unemployment insurance.
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 Section 235 as follows:
6 (820 ILCS 405/235) (from Ch. 48, par. 345)
7 Sec. 235. The term "wages" does not include:
8 A. That part of the remuneration which, after
9 remuneration equal to $6,000 with respect to employment has
10 been paid to an individual by an employer during any calendar
11 year after 1977 and before 1980, is paid to such individual
12 by such employer during such calendar year; and that part of
13 the remuneration which, after remuneration equal to $6,500
14 with respect to employment has been paid to an individual by
15 an employer during each calendar year 1980 and 1981, is paid
16 to such individual by such employer during that calendar
17 year; and that part of the remuneration which, after
18 remuneration equal to $7,000 with respect to employment has
19 been paid to an individual by an employer during the calendar
20 year 1982 is paid to such individual by such employer during
21 that calendar year.
22 With respect to the first calendar quarter of 1983, the
23 term "wages" shall include only the remuneration paid to an
24 individual by an employer during such quarter with respect to
25 employment which does not exceed $7,000. With respect to the
26 three calendar quarters, beginning April 1, 1983, the term
27 "wages" shall include only the remuneration paid to an
28 individual by an employer during such period with respect to
29 employment which when added to the "wages" (as defined in the
30 preceding sentence) paid to such individual by such employer
31 during the first calendar quarter of 1983, does not exceed
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1 $8,000.
2 With respect to the calendar year 1984, the term "wages"
3 shall include only the remuneration paid to an individual by
4 an employer during that period with respect to employment
5 which does not exceed $8,000; with respect to calendar years
6 1985, 1986 and 1987, the term "wages" shall include only the
7 remuneration paid to such individual by such employer during
8 that calendar year with respect to employment which does not
9 exceed $8,500.
10 With respect to the calendar years 1988 through 2002 2003
11 and calendar year 2005 and each calendar year thereafter, the
12 term "wages" shall include only the remuneration paid to an
13 individual by an employer during that period with respect to
14 employment which does not exceed $9,000.
15 With respect to the calendar year 2003 2004, the term
16 "wages" shall include only the remuneration paid to an
17 individual by an employer during that period with respect to
18 employment which does not exceed $16,000 $10,000.
19 With respect to calendar year 2004 and each calendar year
20 thereafter, the term "wages" shall include only the
21 remuneration paid to an individual by an employer during that
22 period with respect to employment which does not exceed
23 $16,000, plus (or minus) the product obtained by multiplying
24 $16,000 by the percentage change in the maximum weekly
25 benefit amount, computed in accordance with Section 401B(2),
26 between the benefit period of calendar year 2003 and the
27 benefit period that coincides with the calendar year for
28 which the maximum amount includable as "wages" under this
29 Section is being determined. For purposes of this Section
30 only, the percentage change in maximum weekly benefit amounts
31 between the 2 benefit periods shall be calculated without
32 regard to the provisions in Section 401B(2) that establish
33 the statewide average weekly wage at $600 for the benefit
34 period of calendar year 2004 or that freeze or reduce the
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1 statewide average weekly wage under certain conditions. The
2 maximum amount includable as "wages" under this Section for
3 calendar year 2004 and each calendar year thereafter shall be
4 announced by the Director by rule, before the beginning of
5 the calendar year, and shall be rounded, if not already a
6 multiple of $500, to the nearer multiple of $500, or, in
7 cases where the amount is equally near 2 multiples of $500,
8 to the higher of the 2 multiples.
9 The remuneration paid to an individual by an employer
10 with respect to employment in another State or States, upon
11 which contributions were required of such employer under an
12 unemployment compensation law of such other State or States,
13 shall be included as a part of the remuneration equal to
14 $6,000, $6,500, $7,000, $8,000, $8,500, $9,000, or $10,000,
15 as the case may be, herein referred to. For the purposes of
16 this subsection, any employing unit which succeeds to the
17 organization, trade, or business, or to substantially all of
18 the assets of another employing unit, or to the organization,
19 trade, or business, or to substantially all of the assets of
20 a distinct severable portion of another employing unit, shall
21 be treated as a single unit with its predecessor for the
22 calendar year in which such succession occurs, and any
23 employing unit which is owned or controlled by the same
24 interests which own or control another employing unit shall
25 be treated as a single unit with the unit so owned or
26 controlled by such interests for any calendar year throughout
27 which such ownership or control exists. This subsection
28 applies only to Sections 1400, 1405A, and 1500.
29 B. The amount of any payment (including any amount paid
30 by an employer for insurance or annuities, or into a fund, to
31 provide for any such payment), made to, or on behalf of, an
32 individual or any of his dependents under a plan or system
33 established by an employer which makes provision generally
34 for individuals performing services for him (or for such
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1 individuals generally and their dependents) or for a class or
2 classes of such individuals (or for a class or classes of
3 such individuals and their dependents), on account of (1)
4 sickness or accident disability (except those sickness or
5 accident disability payments which would be includable as
6 "wages" in Section 3306(b)(2)(A) of the Federal Internal
7 Revenue Code of 1954, in effect on January 1, 1985, such
8 includable payments to be attributable in such manner as
9 provided by Section 3306(b) of the Federal Internal Revenue
10 Code of 1954, in effect on January 1, 1985), or (2) medical
11 or hospitalization expenses in connection with sickness or
12 accident disability, or (3) death.
13 C. Any payment made to, or on behalf of, an employee or
14 his beneficiary which would be excluded from "wages" by
15 subparagraph (A), (B), (C), (D), (E), (F) or (G), of Section
16 3306(b)(5) of the Federal Internal Revenue Code of 1954, in
17 effect on January 1, 1985.
18 D. The amount of any payment on account of sickness or
19 accident disability, or medical or hospitalization expenses
20 in connection with sickness or accident disability, made by
21 an employer to, or on behalf of, an individual performing
22 services for him after the expiration of six calendar months
23 following the last calendar month in which the individual
24 performed services for such employer.
25 E. Remuneration paid in any medium other than cash by an
26 employing unit to an individual for service in agricultural
27 labor as defined in Section 214.
28 F. The amount of any supplemental payment made by an
29 employer to an individual performing services for him, other
30 than remuneration for services performed, under a shared work
31 plan approved by the Director pursuant to Section 407.1.
32 (Source: P.A. 90-554, eff. 12-12-97; 91-342, eff. 7-29-99.)
33 Section 99. Effective date. This Act takes effect upon
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1 becoming law.