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1 January 2018 illinois unemployment insurance Law handbook Contents Click on one of the links below : Guide To The unemployment insurance Act Statutes: illinois unemployment insurance Act Healthcare Worker Background Check Act New Hire Reporting ActRules Of The illinois Department Of Employment Security Digest Of Adjudication Precedents Selected IDES Forms Disclaimer illinois unemployment insurance LAW handbook GUIDE TO THE unemployment insurance ACTGUIDE TO THE illinois U. I. ACT Table G-i(9/17) TABLE OF CONTENTS I. INTRODUCTION .. G-1 II. EMPLOYER S RESPONSIBILITIES TO WORKERS.

2 G-2 A. Information Required to Be Given to Workers .. G-2 B. Notice to Partially Unemployed Workers .. G-2 III. EMPLOYER LIABILITY UNDER THE unemployment insurance ACT .. G-4 A. Employers of One or More in Twenty Weeks or with $1,500 Quarterly G-4 B. Employer Liability by Succession .. G-8 C. Employer Liability by Tacking .. G-8 D. Employer Liability by Election .. G-8 E. Employer Liability Under the Federal unemployment Tax Act .. G-8 F. Termination of Liability .. G-9 G. Offset Credit Against the Federal unemployment Tax .. G-10 H. Qualified Settlement Funds.

3 G-10 IV. WAGES .. G-11 A. Wages Defined .. G-11 B. Meals and Lodging as Wages .. G-11 C. Tips as Wages .. G-11 D. Remuneration Not Considered Wages .. G-11 E. Wage G-12 V. RATE OF CONTRIBUTION .. G-14 A. Payment of Contributions .. G-14 B. Penalties For Failure To File Reports .. G-15 C. Waiver of Interest and Penalties .. G-16 D. Filing Reports Under Protest .. G-17 E. Overpayments And Underpayments .. G-17 VI. EXPERIENCE RATING .. G-18 A. Introduction .. G-18 B. Employer s Benefit Ratio .. G-19 C. The State Experience Factor .. G-20 D. Fund Building Rate.

4 G-21 E. Computation of the Contribution Rate .. G-21 F. Total Transfer of Experience Rating Record .. G-21 G. Partial Transfer of Experience Rating Record .. G-22 H. Revision of the Statement of Benefit Charges .. G-23 I. Review of a Notice of Contribution Rate .. G-23 J. SUTA Dumping .. G-24 VII. PROTESTS AND HEARINGS ON ASSESSMENTS AND REFUNDS .. G-25 A. Protests .. G-25 B. G-26 VIII. STATE OF illinois AND LOCAL GOVERNMENTAL ENTITIES .. G-27 A. Definition of Local Government Entities .. G-27 B. Services Excluded from Employment .. G-27 C.

5 Financing Benefits Paid to State Employees .. G-29 D. Tax Rates and Experience Rating .. G-29 E. Benefit Reimbursement Option .. G-29 F. Time Limits for Electing Reimbursement .. G-29 G. Changing From Contribution to Reimbursement .. G-29 H. Changing from Reimbursement to Contributions .. G-30 I. Allocation of Reimbursement Costs .. G-30 J. Reimbursement of Benefits Erroneously Paid .. G-31 K. Payment of Reimbursement .. G-31 GUIDE TO THE illinois U. I. ACT Table G-ii (9/17) L. Group Accounts .. G-31 IX. NONPROFIT ORGANIZATION .. G-32 A. Definition of Nonprofit Organization.

6 G-32 B. Employment Of Four Or More Workers Within Twenty Weeks .. G-32 C. Exclusions From Employment .. G-33 D. Tax Liability .. G-34 E. Benefit Reimbursement Option .. G-34 F. Time Limits For Electing Reimbursement .. G-34 G. Filing of Quarterly Wage Reports .. G-35 H. Changing From Contributions To Reimbursement .. G-35 I. Changing From Reimbursement To Contributions .. G-35 J. Allocation Of Reimbursement Cost .. G-36 K. Reimbursement Of Benefits Erroneously Paid .. G-36 L. Payment Of Reimbursement Due .. G-36 M. Group Accounts .. G-37 X.

7 FORMS AND REPORTS REQUIRED .. G-38 A. Form To Determine Liability For the Payment of Contributions .. G-38 B. Forms For Reporting Wages And Paying Contributions .. G-38 C. Employer Records .. G-39 D. Notice Of Claim .. G-40 E. Notice Of Possible Ineligibility Form ADJ030F (Return copy) .. G-41 F. Claims Adjudicator s Determination As to Eligibility .. G-42 G. Report of Workers Affected By A Labor Dispute .. G-42 H. Notice of Determination .. G-43 XI. CLAIMANT BENEFITS .. G-44 A. Base Period Wages and Benefit Year .. G-44 B. Weekly Benefit Amount.

8 G-44 C. Disqualifying Income .. G-45 D. Extended Benefits .. G-46 E. Claimant Non-Monetary Eligibility .. G-46 F. Voluntary Leaving Disqualification .. G-48 G. Misconduct Disqualification .. G-49 H. Felony and Theft Disqualification .. G-50 I. Refusal of Work Disqualification .. G-50 J. Labor Dispute Disqualification .. G-51 K. School Personnel G-51 L. Athlete Disqualification .. G-52 M. Alien Disqualification .. G-53 N. Appeals And Hearings On Claimant Eligibility For G-54 XII. POLICING THE unemployment insurance PROGRAM .. G-55 A. Benefit Payment Control.

9 G-55 B. Random Audit .. G-55 C. Field Audits .. G-56 XIII. THE DIRECTORY OF NEW HIRES .. G-57 A. Who is Affected? .. G-57 B. What is this Program?.. G-57 C. Why was it Enacted? .. G-57 D. How does it Operate? .. G-57 E. Where do I go for Information? .. G-57 GUIDE TO THE illinois U. I. ACT Part I G-1 (2/17) GUIDE TO THE illinois unemployment insurance ACT I. INTRODUCTION The illinois unemployment insurance Act was enacted to provide partial protection to workers against the loss of wages when they are out of work due to a lack of opportunities.

10 For this reason, contributions and payments in lieu of contributions are required from certain employers to maintain the fund used to pay benefits to the unemployed workers who meet the eligibility requirements of the law. unemployment benefits are not hand-outs or relief and are not available just for the asking. They are insurance , bought and paid for by their employers, and paid only to job seekers who are unemployed through no fault of their own and who are ready, willing and able to accept suitable employment.