98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB2705

 

Introduced 2/21/2013, by Rep. La Shawn K. Ford

 

SYNOPSIS AS INTRODUCED:
 
820 ILCS 405/1400  from Ch. 48, par. 550

    Amends the Unemployment Insurance Act. Provides that beginning in 2016, employer contributions shall be paid in quarterly installments.


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A BILL FOR

 

HB2705LRB098 04117 JLS 34140 b

1    AN ACT concerning employment.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Unemployment Insurance Act is amended by
5changing Section 1400 as follows:
 
6    (820 ILCS 405/1400)  (from Ch. 48, par. 550)
7    Sec. 1400. Payment of contributions. On and after July 1,
81937, contributions shall accrue and become payable by each
9employer for each calendar year in which he is subject to this
10Act, with respect to wages payable for employment occurring
11during the six months' period beginning July 1, 1937, and the
12calendar years 1938, 1939, and 1940. For the year 1941 and for
13each calendar year thereafter, contributions shall accrue and
14become payable by each employer upon the wages paid with
15respect to employment after December 31, 1940. Except as
16otherwise provided in Section 1400.2, such contributions shall
17become due and shall be paid quarterly on or before the last
18day of the month next following the calendar quarter for which
19such contributions have accrued; except that any employer who
20is delinquent in filing a contribution report or in paying his
21contributions for any calendar quarter may, at the discretion
22of the Director, be required to report and to pay contributions
23on a calendar month basis. Such contributions shall not be

 

 

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1deducted, in whole or in part, from the wages of individuals in
2such employer's employ. If the Director shall find that the
3collection of any contributions will be jeopardized by delay,
4he may declare the same to be immediately due and payable.
5    In the payment of any contributions, interest, or
6penalties, a fractional part of a cent shall be disregarded
7unless it amounts to one-half cent or more, in which case it
8shall be increased to one cent.
9    The Director may by regulation provide that if, at any
10time, a total amount of less than $2 is payable with respect to
11a quarter, including any contributions, payments in lieu of
12contributions, interest or penalties, such amount may be
13disregarded. Any amounts disregarded under this paragraph are
14deemed to have been paid for all other purposes of this Act.
15Nothing in this paragraph is intended to relieve any employer
16from filing any reports required by this Act or by any rules or
17regulations adopted by the Director pursuant to this Act.
18    Except with respect to the provisions concerning amounts
19that may be disregarded pursuant to regulation, this Section
20does not apply to any nonprofit organization or any
21governmental entity referred to in subsection B of Section 1405
22for any period with respect to which it does not incur
23liability for the payment of contributions by reason of having
24elected to make payments in lieu of contributions, or to any
25political subdivision or municipal corporation for any period
26with respect to which it is not subject to payments in lieu of

 

 

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1contributions under the provisions of paragraph 1 of Section
2302C by reason of having elected to make payments in lieu of
3contributions under paragraph 2 of that Section, or to the
4State of Illinois or any of its instrumentalities.
5    In calendar year 2016 and in each calendar year thereafter,
6payment of contributions with respect to wages, as defined in
7Section 235, shall be made in quarterly installments. The
8payment due for the first quarter of the year shall be 25% of
9the liability incurred during that quarter. The payment due for
10the second quarter shall be determined by adding 25% of the
11liability incurred during the first quarter plus 33.33% of the
12liability incurred during the second quarter. The payment due
13for the third quarter shall be determined by adding 25% of the
14liability incurred during the first quarter plus 33.33% of the
15liability incurred during the second quarter plus 50% of the
16liability incurred during the third quarter. The payment due
17for the fourth quarter shall be the balance of the liability
18incurred during the calendar year. The changes made by this
19amendatory Act of the 98th General Assembly shall not reduce an
20employer's liability for contributions under this Act.
21(Source: P.A. 94-723, eff. 1-19-06.)