Public Act 90-0554 of the 90th General Assembly
Public Act 90-0554
HB0932 Enrolled LRB9003759WHgc
AN ACT in relation to employers and employees.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Unemployment Insurance Act is amended by
changing Sections 235, 301, 401, 500, 1300, 1400, 1507, 2201,
and 2201.1 as follows:
(820 ILCS 405/235) (from Ch. 48, par. 345)
Sec. 235. The term "wages" does not include:
A. That part of the remuneration which, after
remuneration equal to $6,000 with respect to employment has
been paid to an individual by an employer during any calendar
year after 1977 and before 1980, is paid to such individual
by such employer during such calendar year; and that part of
the remuneration which, after remuneration equal to $6,500
with respect to employment has been paid to an individual by
an employer during each calendar year 1980 and 1981, is paid
to such individual by such employer during that calendar
year; and that part of the remuneration which, after
remuneration equal to $7,000 with respect to employment has
been paid to an individual by an employer during the calendar
year 1982 is paid to such individual by such employer during
that calendar year.
With respect to the first calendar quarter of 1983, the
term "wages" shall include only the remuneration paid to an
individual by an employer during such quarter with respect to
employment which does not exceed $7,000. With respect to the
three calendar quarters, beginning April 1, 1983, the term
"wages" shall include only the remuneration paid to an
individual by an employer during such period with respect to
employment which when added to the "wages" (as defined in the
preceding sentence) paid to such individual by such employer
during the first calendar quarter of 1983, does not exceed
$8,000.
With respect to the calendar year 1984, the term "wages"
shall include only the remuneration paid to an individual by
an employer during that period with respect to employment
which does not exceed $8,000; with respect to calendar years
1985, 1986 and 1987, the term "wages" shall include only the
remuneration paid to such individual by such employer during
that calendar year with respect to employment which does not
exceed $8,500.
With respect to the calendar years 1988 through 1999 1997
and calendar year 2001 1999 and each calendar year
thereafter, the term "wages" shall include only the
remuneration paid to an individual by an employer during that
period with respect to employment which does not exceed
$9,000.
With respect to the calendar year 2000 1998, the term
"wages" shall include only the remuneration paid to an
individual by an employer during that period with respect to
employment which does not exceed $10,000. The remuneration
paid to an individual by an employer with respect to
employment in another State or States, upon which
contributions were required of such employer under an
unemployment compensation law of such other State or States,
shall be included as a part of the remuneration equal to
$6,000, $6,500, $7,000, $8,000, $8,500, $9,000, or $10,000,
as the case may be, herein referred to. For the purposes of
this subsection, any employing unit which succeeds to the
organization, trade, or business, or to substantially all of
the assets of another employing unit, or to the organization,
trade, or business, or to substantially all of the assets of
a distinct severable portion of another employing unit, shall
be treated as a single unit with its predecessor for the
calendar year in which such succession occurs, and any
employing unit which is owned or controlled by the same
interests which own or control another employing unit shall
be treated as a single unit with the unit so owned or
controlled by such interests for any calendar year throughout
which such ownership or control exists. This subsection
applies only to Sections 1400, 1405A, and 1500.
B. The amount of any payment (including any amount paid
by an employer for insurance or annuities, or into a fund, to
provide for any such payment), made to, or on behalf of, an
individual or any of his dependents under a plan or system
established by an employer which makes provision generally
for individuals performing services for him (or for such
individuals generally and their dependents) or for a class or
classes of such individuals (or for a class or classes of
such individuals and their dependents), on account of (1)
sickness or accident disability (except those sickness or
accident disability payments which would be includable as
"wages" in Section 3306(b)(2)(A) of the Federal Internal
Revenue Code of 1954, in effect on January 1, 1985, such
includable payments to be attributable in such manner as
provided by Section 3306(b) of the Federal Internal Revenue
Code of 1954, in effect on January 1, 1985), or (2) medical
or hospitalization expenses in connection with sickness or
accident disability, or (3) death.
C. Any payment made to, or on behalf of, an employee or
his beneficiary which would be excluded from "wages" by
subparagraph (A), (B), (C), (D), (E), (F) or (G), of Section
3306(b)(5) of the Federal Internal Revenue Code of 1954, in
effect on January 1, 1985.
D. The amount of any payment on account of sickness or
accident disability, or medical or hospitalization expenses
in connection with sickness or accident disability, made by
an employer to, or on behalf of, an individual performing
services for him after the expiration of six calendar months
following the last calendar month in which the individual
performed services for such employer.
E. Remuneration paid in any medium other than cash by an
employing unit to an individual for service in agricultural
labor as defined in Section 214.
F. The amount of any supplemental payment made by an
employer to an individual performing services for him, other
than remuneration for services performed, under a shared work
plan approved by the Director pursuant to Section 407.1.
(Source: P.A. 89-633, eff. 1-1-97.)
(820 ILCS 405/301) (from Ch. 48, par. 381)
Sec. 301. Termination of coverage.
A. An employing unit shall cease to be an employer as of
the first day of January of any calendar year, only if it
files with the Director, prior to the 1st day of February of
such year, a written application for termination of coverage,
and the Director finds that the employment experience of such
employer within the preceding calendar year was not
sufficient to render an employing unit an employer under the
provisions of subsections A or B of Section 205. For the
purposes of this Section, the two or more employing units
mentioned in subsections C, D, E, or F of Section 205 shall
be treated as a single employing unit.
B. Notwithstanding the provisions of Section 205 and
subsection A of this Section, an employing unit shall cease
to be an employer as of the last day of a calendar quarter in
which it ceases to pay wages for services in employment and
ceases to have any individual performing services for it,
provided that either it files with the Director, within 5
days after the date on which wage reports are due for the
calendar quarter, a written application for termination of
coverage and the Director approves the application, or the
Director has determined on his or her own initiative,
pursuant to standards established under duly promulgated
rules, that the employing unit has permanently ceased to pay
wages for services in employment and permanently ceased to
have any individual performing services for it. If an
employing unit's coverage is terminated under this subsection
B, the termination of coverage shall be rescinded as of the
date that the employing unit begins, later in the same
calendar year or in the succeeding calendar year, to have any
individual perform services for it on any part of any day.
(Source: P.A. 87-1178.)
(820 ILCS 405/401) (from Ch. 48, par. 401)
Sec. 401. Weekly Benefit Amount - Dependents'
Allowances.
A. With respect to any week beginning prior to April 24,
1983, an individual's weekly benefit amount shall be an
amount equal to the weekly benefit amount as defined in this
Act as in effect on November 30, 1982.
B. 1. With respect to any week beginning on or after
April 24, 1983 and before January 3, 1988, an individual's
weekly benefit amount shall be 48% of his prior average
weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar; provided, however, that
the weekly benefit amount cannot exceed the maximum weekly
benefit amount, and cannot be less than 15% of the statewide
average weekly wage, rounded (if not already a multiple of
one dollar) to the next higher dollar. However, the weekly
benefit amount for an individual who has established a
benefit year beginning before April 24, 1983, shall be
determined, for weeks beginning on or after April 24, 1983
claimed with respect to that benefit year, as provided under
this Act as in effect on November 30, 1982. With respect to
any week beginning on or after January 3, 1988 and before
January 1, 1993, an individual's weekly benefit amount shall
be 49% of his prior average weekly wage, rounded (if not
already a multiple of one dollar) to the next higher dollar;
provided, however, that the weekly benefit amount cannot
exceed the maximum weekly benefit amount, and cannot be less
than $51. With respect to any week beginning on or after
January 3, 1993, an individual's weekly benefit amount shall
be 49.5% of his prior average weekly wage, rounded (if not
already a multiple of one dollar) to the next higher dollar;
provided, however, that the weekly benefit amount cannot
exceed the maximum weekly benefit amount and cannot be less
than $51.
2. For the purposes of this subsection:
With respect to any week beginning on or after April 24,
1983, an individual's "prior average weekly wage" means the
total wages for insured work paid to that individual during
the 2 calendar quarters of his base period in which such
total wages were highest, divided by 26. If the quotient is
not already a multiple of one dollar, it shall be rounded to
the nearest dollar; however if the quotient is equally near 2
multiples of one dollar, it shall be rounded to the higher
multiple of one dollar.
"Determination date" means June 1, 1982, December 1, 1982
and December 1 of each succeeding calendar year thereafter.
However, if as of June 30, 1982, or any June 30 thereafter,
the net amount standing to the credit of this State's account
in the unemployment trust fund (less all outstanding advances
to that account, including advances pursuant to Title XII of
the federal Social Security Act) is greater than
$100,000,000, "determination date" shall mean December 1 of
that year and June 1 of the succeeding year. Notwithstanding
the preceding sentence, for the purposes of this Act only,
there shall be no June 1 determination date in any year after
1986.
"Determination period" means, with respect to each June 1
determination date, the 12 consecutive calendar months ending
on the immediately preceding December 31 and, with respect to
each December 1 determination date, the 12 consecutive
calendar months ending on the immediately preceding June 30.
"Benefit period" means the 12 consecutive calendar month
period beginning on the first day of the first calendar month
immediately following a determination date, except that, with
respect to any calendar year in which there is a June 1
determination date, "benefit period" shall mean the 6
consecutive calendar month period beginning on the first day
of the first calendar month immediately following the
preceding December 1 determination date and the 6 consecutive
calendar month period beginning on the first day of the first
calendar month immediately following the June 1 determination
date. Notwithstanding the foregoing sentence, the 6 calendar
months beginning January 1, 1982 and ending June 30, 1982
shall be deemed a benefit period with respect to which the
determination date shall be June 1, 1981.
"Gross wages" means all the wages paid to individuals
during the determination period immediately preceding a
determination date for insured work, and reported to the
Director by employers prior to the first day of the third
calendar month preceding that date.
"Covered employment" for any calendar month means the
total number of individuals, as determined by the Director,
engaged in insured work at mid-month.
"Average monthly covered employment" means one-twelfth of
the sum of the covered employment for the 12 months of a
determination period.
"Statewide average annual wage" means the quotient,
obtained by dividing gross wages by average monthly covered
employment for the same determination period, rounded (if not
already a multiple of one cent) to the nearest cent.
"Statewide average weekly wage" means the quotient,
obtained by dividing the statewide average annual wage by 52,
rounded (if not already a multiple of one cent) to the
nearest cent. Notwithstanding any provisions of this Section
to the contrary, the statewide average weekly wage for the
benefit period beginning July 1, 1982 and ending December 31,
1982 shall be the statewide average weekly wage in effect for
the immediately preceding benefit period plus one-half of the
result obtained by subtracting the statewide average weekly
wage for the immediately preceding benefit period from the
statewide average weekly wage for the benefit period
beginning July 1, 1982 and ending December 31, 1982 as such
statewide average weekly wage would have been determined but
for the provisions of this paragraph. Notwithstanding any
provisions of this Section to the contrary, the statewide
average weekly wage for the benefit period beginning April
24, 1983 and ending January 31, 1984 shall be $321 and for
the benefit period beginning February 1, 1984 and ending
December 31, 1986 shall be $335, and for the benefit period
beginning January 1, 1987, and ending December 31, 1987,
shall be $350, except that for an individual who has
established a benefit year beginning before April 24, 1983,
the statewide average weekly wage used in determining
benefits, for any week beginning on or after April 24, 1983,
claimed with respect to that benefit year, shall be $334.80,
except that, for the purpose of determining the minimum
weekly benefit amount under subsection B(1) for the benefit
period beginning January 1, 1987, and ending December 31,
1987, the statewide average weekly wage shall be $335; for
the benefit periods January 1, 1988 through December 31,
1988, January 1, 1989 through December 31, 1989, and January
1, 1990 through December 31, 1990, the statewide average
weekly wage shall be $359, $381, and $406, respectively.
Notwithstanding the preceding sentences of this paragraph,
for the benefit period of calendar year 1991, the statewide
average weekly wage shall be $406 plus (or minus) an amount
equal to the percentage change in the statewide average
weekly wage, as computed in accordance with the preceding
sentences of this paragraph, between the benefit periods of
calendar years 1989 and 1990, multiplied by $406; and, for
the benefit periods of calendar years 1992 through 1999 1997
and calendar year 2001 1999 and each calendar year
thereafter, the statewide average weekly wage, shall be the
statewide average weekly wage, as determined in accordance
with this sentence, for the immediately preceding benefit
period plus (or minus) an amount equal to the percentage
change in the statewide average weekly wage, as computed in
accordance with the preceding sentences of this paragraph,
between the 2 immediately preceding benefit periods,
multiplied by the statewide average weekly wage, as
determined in accordance with this sentence, for the
immediately preceding benefit period. For the benefit period
of 2000 1998, the statewide average weekly wage shall be $524
$491. Provided however, that for any benefit period after
December 31, 1990, if 2 of the following 3 factors occur,
then the statewide average weekly wage shall be the statewide
average weekly wage in effect for the immediately preceding
benefit period: (a) the average contribution rate for all
employers in this State for the calendar year 2 years prior
to the benefit period, as a ratio of total contribution
payments (including payments in lieu of contributions) to
total wages reported by employers in this State for that same
period is 0.2% greater than the national average of this
ratio, the foregoing to be determined in accordance with
rules promulgated by the Director; (b) the balance in this
State's account in the unemployment trust fund, as of March
31 of the prior calendar year, is less than $250,000,000; or
(c) the number of first payments of initial claims, as
determined in accordance with rules promulgated by the
Director, for the one year period ending on June 30 of the
prior year, has increased more than 25% over the average
number of such payments during the 5 year period ending that
same June 30; and provided further that if (a), (b) and (c)
occur, then the statewide average weekly wage, as determined
in accordance with the preceding sentence, shall be 10% less
than it would have been but for these provisions. If the
reduced amount, computed in accordance with the preceding
sentence, is not already a multiple of one dollar, it shall
be rounded to the nearest dollar. The 10% reduction in the
statewide average weekly wage in the preceding sentence shall
not be in effect for more than 2 benefit periods of any 5
consecutive benefit periods. This 10% reduction shall not be
cumulative from year to year. Neither the freeze nor the
reduction shall be considered in the determination of
subsequent years' calculations of statewide average weekly
wage. However, for purposes of the Workers' Compensation Act,
the statewide average weekly wage will be computed using June
1 and December 1 determination dates of each calendar year
and such determination shall not be subject to the limitation
of $321, $335, $350, $359, $381, $406 or the statewide
average weekly wage as computed in accordance with the
preceding 7 sentences of this paragraph.
With respect to any week beginning on or after April 24,
1983 and before January 3, 1988, "maximum weekly benefit
amount" means 48% of the statewide average weekly wage,
rounded (if not already a multiple of one dollar) to the
nearest dollar, provided however, that the maximum weekly
benefit amount for an individual who has established a
benefit year beginning before April 24, 1983, shall be
determined, for weeks beginning on or after April 24, 1983
claimed with respect to that benefit year, as provided under
this Act as amended and in effect on November 30, 1982,
except that the statewide average weekly wage used in such
determination shall be $334.80.
With respect to any week beginning after January 2, 1988
and before January 1, 1993, "maximum weekly benefit amount"
with respect to each week beginning within a benefit period
means 49% of the statewide average weekly wage, rounded (if
not already a multiple of one dollar) to the next higher
dollar.
With respect to any week beginning on or after January 3,
1993, "maximum weekly benefit amount" with respect to each
week beginning within a benefit period means 49.5% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar.
C. With respect to any week beginning on or after April
24, 1983 and before January 3, 1988, an individual to whom
benefits are payable with respect to any week shall, in
addition to such benefits, be paid, with respect to such
week, as follows: in the case of an individual with a
nonworking spouse, 7% of his prior average weekly wage,
rounded (if not already a multiple of one dollar) to the
higher dollar; provided, that the total amount payable to the
individual with respect to a week shall not exceed 55% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the nearest dollar; and in the
case of an individual with a dependent child or dependent
children, 14.4% of his prior average weekly wage, rounded (if
not already a multiple of one dollar) to the higher dollar;
provided, that the total amount payable to the individual
with respect to a week shall not exceed 62.4% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar with
respect to the benefit period beginning January 1, 1987 and
ending December 31, 1987, and otherwise to the nearest
dollar. However, for an individual with a nonworking spouse
or with a dependent child or children who has established a
benefit year beginning before April 24, 1983, the amount of
additional benefits payable on account of the nonworking
spouse or dependent child or children shall be determined,
for weeks beginning on or after April 24, 1983 claimed with
respect to that benefit year, as provided under this Act as
in effect on November 30, 1982, except that the statewide
average weekly wage used in such determination shall be
$334.80.
With respect to any week beginning on or after January 2,
1988 and before January 1, 1991 and any week beginning on or
after January 1, 1992, and before January 1, 1993, an
individual to whom benefits are payable with respect to any
week shall, in addition to those benefits, be paid, with
respect to such week, as follows: in the case of an
individual with a nonworking spouse, 8% of his prior average
weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar, provided, that the total
amount payable to the individual with respect to a week
shall not exceed 57% of the statewide average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar; and in the case of an individual with a
dependent child or dependent children, 15% of his prior
average weekly wage, rounded (if not already a multiple of
one dollar) to the next higher dollar, provided that the
total amount payable to the individual with respect to a week
shall not exceed 64% of the statewide average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar.
With respect to any week beginning on or after January 1,
1991 and before January 1, 1992, an individual to whom
benefits are payable with respect to any week shall, in
addition to the benefits, be paid, with respect to such week,
as follows: in the case of an individual with a nonworking
spouse, 8.3% of his prior average weekly wage, rounded (if
not already a multiple of one dollar) to the next higher
dollar, provided, that the total amount payable to the
individual with respect to a week shall not exceed 57.3% of
the statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar; and in the
case of an individual with a dependent child or dependent
children, 15.3% of his prior average weekly wage, rounded (if
not already a multiple of one dollar) to the next higher
dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed 64.3% of
the statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar.
With respect to any week beginning on or after January 3,
1993, an individual to whom benefits are payable with respect
to any week shall, in addition to those benefits, be paid,
with respect to such week, as follows: in the case of an
individual with a nonworking spouse, 9% of his prior average
weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar, provided, that the total
amount payable to the individual with respect to a week
shall not exceed 58.5% of the statewide average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar; and in the case of an individual with a
dependent child or dependent children, 16% of his prior
average weekly wage, rounded (if not already a multiple of
one dollar) to the next higher dollar, provided that the
total amount payable to the individual with respect to a week
shall not exceed 65.5% of the statewide average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar.
For the purposes of this subsection:
"Dependent" means a child or a nonworking spouse.
"Child" means a natural child, stepchild, or adopted
child of an individual claiming benefits under this Act or a
child who is in the custody of any such individual by court
order, for whom the individual is supplying and, for at least
90 consecutive days (or for the duration of the parental
relationship if it has existed for less than 90 days)
immediately preceding any week with respect to which the
individual has filed a claim, has supplied more than one-half
the cost of support, or has supplied at least 1/4 of the cost
of support if the individual and the other parent, together,
are supplying and, during the aforesaid period, have supplied
more than one-half the cost of support, and are, and were
during the aforesaid period, members of the same household;
and who, on the first day of such week (a) is under 18 years
of age, or (b) is, and has been during the immediately
preceding 90 days, unable to work because of illness or other
disability: provided, that no person who has been determined
to be a child of an individual who has been allowed benefits
with respect to a week in the individual's benefit year shall
be deemed to be a child of the other parent, and no other
person shall be determined to be a child of such other
parent, during the remainder of that benefit year.
"Nonworking spouse" means the lawful husband or wife of
an individual claiming benefits under this Act, for whom more
than one-half the cost of support has been supplied by the
individual for at least 90 consecutive days (or for the
duration of the marital relationship if it has existed for
less than 90 days) immediately preceding any week with
respect to which the individual has filed a claim, but only
if the nonworking spouse is currently ineligible to receive
benefits under this Act by reason of the provisions of
Section 500E.
An individual who was obligated by law to provide for the
support of a child or of a nonworking spouse for the
aforesaid period of 90 consecutive days, but was prevented by
illness or injury from doing so, shall be deemed to have
provided more than one-half the cost of supporting the child
or nonworking spouse for that period.
(Source: P.A. 89-633, eff. 1-1-97.)
(820 ILCS 405/500) (from Ch. 48, par. 420)
Sec. 500. Eligibility for benefits. An unemployed
individual shall be eligible to receive benefits with respect
to any week only if the Director finds that:
A. He has registered for work at and thereafter has
continued to report at an employment office in accordance
with such regulations as the Director may prescribe, except
that the Director may, by regulation, waive or alter either
or both of the requirements of this subsection as to
individuals attached to regular jobs, and as to such other
types of cases or situations with respect to which he finds
that compliance with such requirements would be oppressive or
inconsistent with the purposes of this Act, provided that no
such regulation shall conflict with Section 400 of this Act.
B. He has made a claim for benefits with respect to such
week in accordance with such regulations as the Director may
prescribe.
C. He is able to work, and is available for work;
provided that during the period in question he was actively
seeking work and he has certified such. Whenever requested
to do so by the Director, the individual shall, in the manner
the Director prescribes by regulation, inform the Department
of on a form provided by the Department listing the places at
which he has sought work during the period in question.;
however, Nothing in this subsection shall limit the
Director's approval of alternate methods of demonstrating an
active search for work based on regular reporting to a trade
union office.
1. If an otherwise eligible individual is unable to
work or is unavailable for work on any normal workday of
the week, he shall be eligible to receive benefits with
respect to such week reduced by one-fifth of his weekly
benefit amount for each day of such inability to work or
unavailability for work. For the purposes of this
paragraph, an individual who reports on a day subsequent
to his designated report day shall be deemed unavailable
for work on his report day if his failure to report on
that day is without good cause, and on each intervening
day, if any, on which his failure to report is without
good cause. As used in the preceding sentence, "report
day" means the day which has been designated for the
individual to report to file his claim for benefits with
respect to any week. This paragraph shall not be
construed so as to effect any change in the status of
part-time workers as defined in Section 407.
2. An individual shall be considered to be
unavailable for work on days listed as whole holidays in
"An Act to revise the law in relation to promissory
notes, bonds, due bills and other instruments in
writing," approved March 18, 1874, as amended; on days
which are holidays in his religion or faith, and on days
which are holidays according to the custom of his trade
or occupation, if his failure to work on such day is a
result of the holiday. In determining the claimant's
eligibility for benefits and the amount to be paid him,
with respect to the week in which such holiday occurs, he
shall have attributed to him as additional earnings for
that week an amount equal to one-fifth of his weekly
benefit amount for each normal work day on which he does
not work because of a holiday of the type above
enumerated.
3. An individual shall be deemed unavailable for
work if, after his separation from his most recent
employing unit, he has removed himself to and remains in
a locality where opportunities for work are substantially
less favorable than those in the locality he has left.
4. An individual shall be deemed unavailable for
work with respect to any week which occurs in a period
when his principal occupation is that of a student in
attendance at, or on vacation from, a public or private
school.
5. Notwithstanding any other provisions of this
Act, an individual shall not be deemed unavailable for
work or to have failed actively to seek work, nor shall
he be ineligible for benefits by reason of the
application of the provisions of Section 603, with
respect to any week, because he is enrolled in and is in
regular attendance at a training course approved for him
by the Director:
(a) but only if, with respect to that week,
the individual presents, upon request, to the claims
adjudicator referred to in Section 702 a statement
executed by a responsible person connected with the
training course, certifying that the individual was
in full-time attendance at such course during the
week. The Director may approve such course for an
individual only if he finds that (1) reasonable work
opportunities for which the individual is fitted by
training and experience do not exist in his
locality; (2) the training course relates to an
occupation or skill for which there are, or are
expected to be in the immediate future, reasonable
work opportunities in his locality; (3) the training
course is offered by a competent and reliable
agency, educational institution, or employing unit;
(4) the individual has the required qualifications
and aptitudes to complete the course successfully;
and (5) the individual is not receiving and is not
eligible (other than because he has claimed benefits
under this Act) for subsistence payments or similar
assistance under any public or private retraining
program: Provided, that the Director shall not
disapprove such course solely by reason of clause
(5) if the subsistence payment or similar assistance
is subject to reduction by an amount equal to any
benefits payable to the individual under this Act in
the absence of the clause. In the event that an
individual's weekly unemployment compensation
benefit is less than his certified training
allowance, that person shall be eligible to receive
his entire unemployment compensation benefits, plus
such supplemental training allowances that would
make an applicant's total weekly benefit identical
to the original certified training allowance.
(b) The Director shall have the authority to
grant approval pursuant to subparagraph (a) above
prior to an individual's formal admission into a
training course. Requests for approval shall not be
made more than 30 days prior to the actual starting
date of such course. Requests shall be made at the
appropriate unemployment office. Notwithstanding any
other provision to the contrary, the Director shall
approve a course for an individual if the course is
provided to the individual under Title III of the
federal Job Training Partnership Act.
(c) The Director shall for purposes of
paragraph C have the authority to issue a blanket
approval of training programs implemented pursuant
to the Comprehensive Employment and Training Act and
the Job Training Partnership Act if both the
training program and the criteria for an
individual's participation in such training meet the
requirements of this paragraph C.
(d) Notwithstanding the requirements of
subparagraph (a), the Director shall have the
authority to issue blanket approval of training
programs implemented under the terms of a collective
bargaining agreement.
6. Notwithstanding any other provisions of this
Act, an individual shall not be deemed unavailable for
work or to have failed actively to seek work, nor shall
he be ineligible for benefits, by reason of the
application of the provisions of Section 603 with respect
to any week because he is in training approved under
Section 236 (a)(1) of the federal Trade Act of 1974, nor
shall an individual be ineligible for benefits under the
provisions of Section 601 by reason of leaving work
voluntarily to enter such training if the work left is
not of a substantially equal or higher skill level than
the individual's past adversely affected employment as
defined under the federal Trade Act of 1974 and the wages
for such work are less than 80% of his average weekly
wage as determined under the federal Trade Act of 1974.
D. If his benefit year begins prior to July 6, 1975 or
subsequent to January 2, 1982, he has been unemployed for a
waiting period of 1 week during such benefit year. If his
benefit year begins on or after July 6, l975, but prior to
January 3, 1982, and his unemployment continues for more than
three weeks during such benefit year, he shall be eligible
for benefits with respect to each week of such unemployment,
including the first week thereof. An individual shall be
deemed to be unemployed within the meaning of this subsection
while receiving public assistance as remuneration for
services performed on work projects financed from funds made
available to governmental agencies for such purpose. No week
shall be counted as a week of unemployment for the purposes
of this subsection:
1. Unless it occurs within the benefit year which
includes the week with respect to which he claims payment
of benefits, provided that, for benefit years beginning
prior to January 3, 1982, this requirement shall not
interrupt the payment of benefits for consecutive weeks
of unemployment; and provided further that the week
immediately preceding a benefit year, if part of one
uninterrupted period of unemployment which continues into
such benefit year, shall be deemed (for the purpose of
this subsection only and with respect to benefit years
beginning prior to January 3, 1982, only) to be within
such benefit year, as well as within the preceding
benefit year, if the unemployed individual would, except
for the provisions of the first paragraph and paragraph 1
of this subsection and of Section 605, be eligible for
and entitled to benefits for such week.
2. If benefits have been paid with respect thereto.
3. Unless the individual was eligible for benefits
with respect thereto except for the requirements of this
subsection and of Section 605.
E. With respect to any benefit year beginning prior to
January 3, 1982, he has been paid during his base period
wages for insured work not less than the amount specified in
Section 500E of this Act as amended and in effect on October
5, 1980. With respect to any benefit year beginning on or
after January 3, 1982, he has been paid during his base
period wages for insured work equal to not less than $1,600,
provided that he has been paid wages for insured work equal
to at least $440 during that part of his base period which
does not include the calendar quarter in which the wages paid
to him were highest.
F. During that week he has participated in reemployment
services to which he has been referred, including but not
limited to job search assistance services, pursuant to a
profiling system established by the Director by rule in
conformity with Section 303(j)(1) of the federal Social
Security Act, unless the Director determines that:
1. the individual has completed such services; or
2. there is justifiable cause for the claimant's
failure to participate in such services.
This subsection F is added by this amendatory Act of 1995
to clarify authority already provided under subsections A and
C in connection with the unemployment insurance claimant
profiling system required under subsections (a)(10) and
(j)(1) of Section 303 of the federal Social Security Act as a
condition of federal funding for the administration of the
Unemployment Insurance Act.
(Source: P.A. 88-655, eff. 9-16-94; 89-21, eff. 6-6-95.)
(820 ILCS 405/1300) (from Ch. 48, par. 540)
Sec. 1300. Waiver or transfer of benefit rights -
Partial exemption.
(A) Except as otherwise provided herein any agreement by
an individual to waive, release or commute his rights under
this Act shall be void.
(B) Benefits due under this Act shall not be assigned,
pledged, encumbered, released or commuted and shall be exempt
from all claims of creditors and from levy, execution and
attachment or other remedy for recovery or collection of a
debt. However, nothing in this Section shall prohibit a
specified or agreed upon deduction from benefits by an
individual, or a court or administrative order for
withholding of income, for payment of past due child support
from being enforced and collected by the Department of Public
Aid on behalf of persons receiving a grant of financial aid
under Article IV of The Illinois Public Aid Code, persons for
whom an application has been made and approved for support
services under Section 10-1 of such Code, or persons
similarly situated and receiving like support services in
other states. It is provided that:
(1) The aforementioned deduction of benefits and
order for withholding of income apply only if appropriate
arrangements have been made for reimbursement to the
Director by the Department of Public Aid for any
administrative costs incurred by the Director under this
Section.
(2) The Director shall deduct and withhold from
benefits payable under this Act, or under any arrangement
for the payment of benefits entered into by the Director
pursuant to the powers granted under Section 2700 of this
Act, the amount specified or agreed upon. In the case of
a court or administrative order for withholding of
income, the Director shall withhold the amount of the
order.
(3) Any amount deducted and withheld by the
Director shall be paid to the Department of Public Aid on
behalf of the individual.
(4) Any amount deducted and withheld under
subsection (3) shall for all purposes be treated as if it
were paid to the individual as benefits and paid by such
individual to the Department of Public Aid in
satisfaction of the individual's child support
obligations.
(5) For the purpose of this Section, child support
is defined as those obligations which are being enforced
pursuant to a plan described in Title IV, Part D, Section
454 of the Social Security Act and approved by the
Secretary of Health and Human Services.
(6) The deduction of benefits and order for
withholding of income for child support shall be governed
by Titles III and IV of the Social Security Act and all
regulations duly promulgated thereunder.
(C) Nothing in this Section prohibits an individual from
voluntarily electing to have federal income tax deducted and
withheld from his or her unemployment insurance benefit
payments.
(1) The Director shall, at the time that an
individual files his or her claim for benefits that
establishes his or her benefit year, inform the
individual that:
(a) unemployment insurance is subject to
federal, State, and local income taxes;
(b) requirements exist pertaining to estimated
tax payments;
(c) the individual may elect to have federal
income tax deducted and withheld from his or her
payments of unemployment insurance in the amount
specified in the federal Internal Revenue Code; and
(d) the individual is permitted to change a
previously elected withholding status no more than
once each calendar year.
(2) Amounts deducted and withheld from unemployment
insurance shall remain in the unemployment fund until
transferred to the federal taxing authority as a payment
of income tax.
(3) The Director shall follow all procedures
specified by the United States Department of Labor and
the federal Internal Revenue Service pertaining to the
deducting and withholding of income tax.
(4) Amounts shall be deducted and withheld in
accordance with the priorities established in rules
promulgated by the Director.
(D) Nothing in this Section prohibits an individual from
voluntarily electing to have State of Illinois income tax
deducted and withheld from his or her unemployment insurance
benefit payments if such deduction and withholding is
provided for pursuant to rules promulgated by the Director.
(1) If pursuant to rules promulgated by the
Director, an individual may voluntarily elect to have
State of Illinois income tax deducted and withheld from
his or her unemployment insurance benefit payments, the
Director shall, at the time that an individual files his
or her claim for benefits that establishes his or her
benefit year, in addition to providing the notice
required under subsection C, inform the individual that:
(a) the individual may elect to have State of
Illinois income tax deducted and withheld from his
or her payments of unemployment insurance in the
amount specified pursuant to rules promulgated by
the Director; and
(b) the individual is permitted to change a
previously elected withholding status no more than
once each calendar year.
(2) Amounts deducted and withheld from unemployment
insurance shall remain in the unemployment fund until
transferred to the Department of Revenue as a payment of
State of Illinois income tax.
(3) Amounts shall be deducted and withheld in
accordance with the priorities established in rules
promulgated by the Director.
(E) Nothing in this Section prohibits the deduction and
withholding of an uncollected overissuance of food stamp
coupons from unemployment insurance benefits pursuant to this
subsection (E).
(1) At the time that an individual files a claim
for benefits that establishes his or her benefit year,
that individual must disclose whether or not he or she
owes an uncollected overissuance (as defined in Section
13(c)(1) of the federal Food Stamp Act of 1977) of food
stamp coupons. The Director shall notify the State food
stamp agency enforcing such obligation of any individual
who discloses that he or she owes an uncollected
overissuance of food stamp coupons and who meets the
monetary eligibility requirements of subsection E of
Section 500.
(2) The Director shall deduct and withhold from any
unemployment insurance benefits payable to an individual
who owes an uncollected overissuance of food stamp
coupons:
(a) the amount specified by the individual to
the Director to be deducted and withheld under this
subsection (E);
(b) the amount (if any) determined pursuant to
an agreement submitted to the State food stamp
agency under Section 13(c)(3)(A) of the federal Food
Stamp Act of 1977; or
(c) any amount otherwise required to be
deducted and withheld from unemployment insurance
benefits pursuant to Section 13(c)(3)(B) of the
federal Food Stamp Act of 1977.
(3) Any amount deducted and withheld pursuant to
this subsection (E) shall be paid by the Director to the
State food stamp agency.
(4) Any amount deducted and withheld pursuant to
this subsection (E) shall for all purposes be treated as
if it were paid to the individual as unemployment
insurance benefits and paid by the individual to the
State food stamp agency as repayment of the individual's
uncollected overissuance of food stamp coupons.
(5) For purposes of this subsection (E),
"unemployment insurance benefits" means any compensation
payable under this Act including amounts payable by the
Director pursuant to an agreement under any federal law
providing for compensation, assistance, or allowances
with respect to unemployment.
(6) This subsection (E) applies only if
arrangements have been made for reimbursement by the
State food stamp agency for the administrative costs
incurred by the Director under this subsection (E) which
are attributable to the repayment of uncollected
overissuances of food stamp coupons to the State food
stamp agency.
(Source: P.A. 89-446, eff. 1-1-97; 90-425, eff. 8-15-97.)
(820 ILCS 405/1400) (from Ch. 48, par. 550)
Sec. 1400. Payment of contributions. On and after July
1, 1937, contributions shall accrue and become payable by
each employer for each calendar year in which he is subject
to this Act, with respect to wages payable for employment
occurring during the six months' period beginning July 1,
1937, and the calendar years 1938, 1939, and 1940. For the
year 1941 and for each calendar year thereafter,
contributions shall accrue and become payable by each
employer upon the wages paid with respect to employment after
December 31, 1940. Such contributions shall become due and
shall be paid quarterly on or before the last day of the
month next following the calendar quarter for which such
contributions have accrued; except that any employer who is
delinquent in filing a contribution report or in paying his
contributions for any calendar quarter may, at the discretion
of the Director, be required to report and to pay
contributions on a calendar month basis. Such contributions
shall not be deducted, in whole or in part, from the wages of
individuals in such employer's employ. If the Director shall
find that the collection of any contributions will be
jeopardized by delay, he may declare the same to be
immediately due and payable.
In the payment of any contributions, interest, or
penalties, a fractional part of a cent shall be disregarded
unless it amounts to one-half cent or more, in which case it
shall be increased to one cent.
The Director may by regulation provide that if, at any
time, a total amount of less than $2 $1.00 is payable with
respect to a quarter, including any contributions, payments
in lieu of contributions, as a quarterly contribution, or as
interest or penalties, such amount may be disregarded. Any
amounts contributions disregarded under this paragraph are
deemed to have been paid for all other purposes of this Act.
Nothing in this paragraph is intended to relieve any employer
from filing any reports required by this Act or by any rules
or regulations adopted by the Director pursuant to this Act.
Except with respect to the provisions concerning amounts
that may be disregarded pursuant to regulation, this Section
does not apply to any nonprofit organization or any
governmental entity referred to in subsection B of Section
1405 for any period with respect to which it does not incur
liability for the payment of contributions by reason of
having elected to make payments in lieu of contributions, or
to any political subdivision or municipal corporation for any
period with respect to which it is not subject to payments in
lieu of contributions under the provisions of paragraph 1 of
Section 302C by reason of having elected to make payments in
lieu of contributions under paragraph 2 of that Section, or
to the State of Illinois or any of its instrumentalities.
(Source: P.A. 80-2dSS-1.)
(820 ILCS 405/1507) (from Ch. 48, par. 577)
Sec. 1507. Contribution rates of successor and
predecessor employing units. A. Whenever any employing unit
succeeds to substantially all of the employing enterprises of
another employing unit, then in determining contribution
rates for any calendar year, the experience rating record of
the predecessor prior to the succession shall be transferred
to the successor and thereafter it shall not be treated as
the experience rating record of the predecessor, except as
provided in subsection B. Notwithstanding the provisions of
subsection B, whenever any employing unit succeeds to
substantially all of the employing enterprises of another
employing unit, within 120 days of such transfer, the
successor employing unit shall file such reports of this
succession as may be required by the Director. The failure of
an employing unit to file such reports shall result in the
denial of the transfer of the predecessor's experience rating
record to the successor except where such transfer would
result in a higher revised rate for the successor in which
case the experience rating record of the predecessor shall be
transferred to the successor as of the date of the transfer
without regard to the filing of such reports. For the
purposes of this Section, such experience rating record shall
consist of all years during which liability for the payment
of contributions was incurred by the predecessor prior to the
succession, all benefit wages based upon wages paid by the
predecessor prior to the succession, all benefit charges
based on benefits paid by the predecessor prior to the
succession, and all wages for insured work paid by the
predecessor prior to the succession.
B. The provisions of this subsection shall be applicable
only to the determination of contribution rates for the
calendar year 1956 and for each calendar year thereafter.
Whenever any employing unit has succeeded to substantially
all of the employing enterprises of another employing unit,
but the predecessor employing unit has retained a distinct
severable portion of its employing enterprises or whenever
any employing unit has succeeded to a distinct severable
portion which is less than substantially all of the employing
enterprises of another employing unit, the successor
employing unit shall acquire the experience rating record
attributable to the portion to which it has succeeded, and
the predecessor employing unit shall retain the experience
rating record attributable to the portion which it has
retained, if--
1. The employing unit which desires to acquire or retain
such a distinct severable portion of such experience rating
record has filed such reports giving notice of the transfer
as may be required by the Director within 120 days of such
transfer; and
2. It files a written application for such experience
rating record which is joined in by the employing unit which
is then entitled to such experience rating record; and
3. The joint application contains such information as
the Director shall by regulation prescribe which will show
that such experience rating record is identifiable and
segregable and, therefore, capable of being transferred; and
4. The joint application is filed prior to whichever of
the following dates is the latest: (a) July 1, 1956; (b) one
year after the date of the succession; or (c) the date that
the rate determination of the employing unit which has
applied for such experience rating record has become final
for the calendar year immediately following the calendar year
in which the succession occurs. The filing of a timely joint
application shall not affect any rate determination which has
become final, as provided by Section 1509.
If all of the foregoing requirements are met, then the
Director shall transfer such experience rating record to the
employing unit which has applied therefor, and it shall not
be treated as the experience rating record of the employing
unit which has joined in the application.
Whenever any employing unit is reorganized into two or
more employing units, and any of such employing units are
owned or controlled by the same interests which owned or
controlled the predecessor prior to the reorganization, and
the provisions of this subsection become applicable thereto,
then such affiliated employing units during the period of
their affiliation shall be treated as a single employing unit
for the purpose of determining their rates of contributions.
C. For the calendar year in which a succession occurs
which results in the total or partial transfer of a
predecessor's experience rating record, the contribution
rates of the parties thereto shall be determined in the
following manner:
1. If any of such parties had a contribution rate
applicable to it for that calendar year, it shall continue
with such contribution rate.
2. If any successor had no contribution rate applicable
to it for that calendar year, and only one predecessor is
involved, then the contribution rate of the successor shall
be the same as that of its predecessor.
3. If any successor had no contribution rate applicable
to it for that calendar year, and two or more predecessors
are involved, then the contribution rate of the successor
shall be computed, on the combined experience rating records
of the predecessors or on the appropriate part of such
records if any partial transfer is involved, as provided in
Sections 1500 to 1507, inclusive.
4. Notwithstanding the provisions of paragraphs 2 and 3
of this subsection, if any succession occurs prior to the
calendar year 1956 and the successor acquires part of the
experience rating record of the predecessor as provided in
subsection B of this Section, then the contribution rate of
that successor for the calendar year in which such succession
occurs shall be 2.7 percent.
(Source: P.A. 85-956.)
(820 ILCS 405/2201) (from Ch. 48, par. 681)
Sec. 2201. Refund or adjustment of contributions. Not
later than 3 years after the date upon which any
contributions, interest or penalties thereon were paid, an
employing unit which has paid such contributions, interest or
penalties thereon erroneously, may file a claim with the
Director for an adjustment thereof in connection with
subsequent contribution payments, or for a refund thereof
where such adjustment cannot be made; provided, however, that
no refund or adjustment shall be made of any contribution,
the amount of which has been determined and assessed by the
Director, if such contribution was paid after the
determination and assessment of the Director became final,
and provided, further, that any such adjustment or refund,
involving contributions with respect to wages on the basis of
which benefits have been paid, shall be reduced by the amount
of benefits so paid. Upon receipt of a claim the Director
shall make his determination, either allowing such claim in
whole or in part, or ordering that it be denied, and serve
notice upon the claimant of such determination. Such
determination of the Director shall be final at the
expiration of 20 days from the date of service of such notice
unless the claimant shall have filed with the Director a
written protest and a petition for hearing, specifying his
objections thereto. Upon receipt of such petition within the
20 days allowed, the Director shall fix the time and place
for a hearing and shall notify the claimant thereof. At any
hearing held as herein provided, the determination of the
Director shall be prima facie correct and the burden shall be
upon the protesting employing unit to prove that it is
incorrect. All of the provisions of this Act applicable to
hearings conducted pursuant to Section 2200 shall be
applicable to hearings conducted pursuant to this Section.
Upon the conclusion of such hearing, a decision shall be made
by the Director and notice thereof given to the claimant. If
the Director shall decide that the claim be allowed in whole
or in part, or if such allowance be ordered by the Court
pursuant to Section 2205 and the judgment of said Court has
become final, the Director shall, if practicable, make
adjustment without interest in connection with subsequent
contribution payments by the claimant, and if adjustments
thereof cannot practicably be made in connection with such
subsequent contribution payments, then the Director shall
refund to the claimant the amount so allowed, without
interest except as otherwise provided in Section 2201.1 from
moneys in the benefit account established by this Act.
Nothing herein contained shall prohibit the Director from
making adjustment or refund upon his own initiative, within
the time allowed for filing claim therefor, provided that the
Director shall make no refund or adjustment of any
contribution, the amount of which he has previously
determined and assessed, if such contribution was paid after
the determination and assessment became final.
If this State should not be certified for any year by the
Secretary of Labor of the United States of America, or other
appropriate Federal agency, under Section 3304 of the Federal
Internal Revenue Code of 1954, the Director shall refund
without interest to any instrumentality of the United States
subject to this Act by virtue of permission granted in an Act
of Congress, the amount of contributions paid by such
instrumentality with respect to such year.
The Director may by regulation provide that, if there is
a total credit balance of less than $2 in an employer's
account with respect to contributions, interest, and
penalties, the amount may be disregarded by the Director;
once disregarded, the amount shall not be considered a credit
balance in the account and shall not be subject to either an
adjustment or a refund.
(Source: P.A. 84-1336.)
(820 ILCS 405/2201.1) (from Ch. 48, par. 681.1)
Sec. 2201.1. Interest on Overpaid Contributions,
Penalties and Interest. The Director shall quarterly furnish
each employer with a statement of credit balances in the
employer's account where the balances with respect to all
contributions, interest and penalties combined equal or
exceed $2. Under regulations prescribed by the Director and
subject to the limitations of Section 2201, the employer may
file a request for an adjustment or refund of the amount
erroneously paid. Interest shall be paid on refunds of
erroneously paid contributions, penalties and interest
imposed by this Act, except that if any refund is mailed by
the Director within 90 days after the date of the refund
claim, no interest shall be due or paid. The interest shall
begin to accrue as of the date of the refund claim and shall
be paid at the rate of 1.5% per month computed at the rate of
12/365 of 1.5% for each day or fraction thereof. Interest
paid pursuant to this Section shall be paid from monies in
the special administrative account established by Sections
2100 and 2101. This Section shall apply only to refunds of
contributions, penalties and interest which were paid as the
result of wages paid after January 1, 1988.
(Source: P.A. 85-956.)
Section 99. Effective date. This Act takes effect upon
becoming law.