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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE56. LABOR AND EMPLOYMENT |
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PART2765. PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES |
| SUBPART A. GENERAL PROVISIONS |
| § 2765.1. Unemployment Contributions Not Deductible From Wages |
| § 2765.5. Definitions |
| § 2765.10. Payment Of Contributions |
| § 2765.11. Employers Who Employ Household Workers and Pay Contributions on an Annual Basis |
| § 2765.15. Liability For The Entire Year |
| § 2765.18. Liability of a Third Party Purchaser or Transferee for the Due and Unpaid Contributions, Interest and Penalties of the Seller or Transferor's Seller or Transferor |
| § 2765.20. Contributions Of Employer By Election |
| § 2765.25. Payments In Lieu Of Contributions |
| § 2765.30. When Payments in Lieu of Contributions Are Payable |
| § 2765.35. Payments When Reimbursable Employer Becomes Contributory |
| § 2765.40. Payments When Contributory Employer Becomes Reimbursable |
| § 2765.44. Fee For Not Sufficient Funds (NSF) Checks |
| § 2765.45. Application of Payment |
| § 2765.50. Accrual Of Interest |
| § 2765.55. Imposition Of Penalty |
| § 2765.56. Imposition of Late Reporting Penalty for Employers Who Employ Household Workers and Elect to File Reports on an Annual Basis |
| § 2765.60. Payment Or Filing By Mail |
| § 2765.61. Waiver of Interest and Penalty for Employers Who Employ Household Workers and Who File Reports and Pay Contributions on an Annual Basis [Repealed] |
| § 2765.62. Temporary Waivers of Penalty |
| § 2765.63. When Payment Due and Consequences of Upward Revision in Employer's Contribution Rate |
| § 2765.64. Consequences When an Employee Leasing Company Has Erroneously Reported Wages and Paid Contributions When the Wages Should Have Been Reported and Contributions Paid by Its Client |
| § 2765.65. Waiver Of Interest Or Penalty |
| § 2765.66. Waiver Of Interest Accruing Because Of Certain Types Of Employees For Periods Prior To January 1, 1988 |
| § 2765.67. Partial Waiver Of Interest Where An Employer Has Erroneously Reported Wages To The Wrong State |
| § 2765.68. Waiver of Penalty for Certain Employers for 1987 and Thereafter Wage Reports |
| § 2765.70. Waiver Of Interest For Certain Nonprofit Organizations or Local Governmental Entities |
| § 2765.71. Waiver of Interest Accruing Due to a Delay in the Issuance of a Decision on a Protested Determination and Assessment |
| § 2765.73. Waiver of Penalties and Interest for Certain Nonprofit Organizations |
| § 2765.74. Time for Paying or Filing Delayed Payment or Report |
| § 2765.75. Application for Waiver |
| § 2765.80. Approval Of Application For Waiver |
| § 2765.85. Insufficient or Incomplete Application |
| § 2765.90. Disapproval Of Application Conclusive |
| § 2765.95. Appeal And Hearing |
| SUBPART B. EXPERIENCE RATING |
| § 2765.200. Transfer of Trade or Business Subject to Section 1507.1 of the Act |
| § 2765.210. Prohibition on Withdrawal of Joint Application for Partial Transfer of Experience Rating Record |
| § 2765.220. Determination of Benefit Ratio |
| § 2765.225. Requirement for Privity in Order to Have a Predecessor Successor Relationship |
| § 2765.228. No Requirement for Continuous Operation in Order for a Predecessor Successor Relationship to Exist |
| § 2765.230. Effect of a Transfer of Physical Assets on a Finding That a Predecessor Successor Relationship Exists |
| SUBPART C. BENEFIT CHARGES |
| § 2765.325. Application Of "30 Day" Requirement For Determining The Chargeable Employer Pursuant To Section 1502.1 of the Act |
| § 2765.326. Requirement For A Separation Or A Reduction In The Work Offered In Determining The Chargeable Employer Pursuant To Section 1502.1 Of The Act |
| § 2765.328. What Constitutes A Day For Purposes Of The "30 Day" Requirement In Section 1502.1 Of The Act |
| § 2765.329. Application of "30 Day" Requirement for Determining the Chargeable Employer Pursuant to Section 1502.1 of the Act for Benefit Years Beginning on or After January 1, 1993 |
| § 2765.330. Chargeability Where The Individual Is Discharged As A Result Of His Incarceration |
| § 2765.332. Effect Of Ineligibility Under Section 602(B) On Chargeability Under Section 1502.1 of The Act |
| § 2765.333. Effect of Ineligibility Under Section 612 on Chargeability Under Section 1502.1 of the Act |
| § 2765.334. Effect Of Ineligibility Under Section 614 On Chargeability Under Section 1502.1 Of The Act |
| § 2765.335. Procedural Requirements And Right Of Appeal |
| § 2765.336. Non-Cancellation of Benefit Charges Due to Employer's Pattern of Failing to Respond Timely and Adequately |
| § 2765.337. Benefits Paid During the Period Created by Section 1502.4 of the Act Attributable to COVID-19 |
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SOURCE: Adopted at 6 Ill. Reg. 3863, effective March 31, 1982; amended at 7 Ill. Reg. 13266, effective September 28, 1983; recodified at 8 Ill. Reg. 15027; amended at 11 Ill. Reg. 3972, effective February 23, 1987; amended at 11 Ill. Reg. 11743, effective June 26, 1987; amended at 11 Ill. Reg. 12882, effective July 22, 1987; emergency amendment at 12 Ill. Reg. 225, effective January 1, 1988, for a maximum of 150 days; emergency expired May 30, 1988; amended at 12 Ill. Reg. 11740, effective July 5, 1988; amended at 12 Ill. Reg. 17342, effective October 12, 1988; amended at 12 Ill. Reg. 20484, effective November 28, 1988; emergency amendment at 13 Ill. Reg. 11911, effective July 1, 1989, for a maximum of 150 days; amended at 13 Ill. Reg. 17410, effective October 30, 1989; amended at 14 Ill. Reg. 6218, effective April 16, 1990; amended at 14 Ill. Reg. 19886, effective November 29, 1990; amended at 15 Ill. Reg. 185, effective December 28, 1990; amended at 15 Ill. Reg. 11122, effective July 19, 1991; amended at 16 Ill. Reg. 2131, effective January 27, 1992; amended at 16 Ill. Reg. 12165, effective July 20, 1992; amended at 17 Ill. Reg. 308, effective December 28, 1992; amended at 17 Ill. Reg. 614, effective January 4, 1993; amended at 17 Ill. Reg. 10275, effective June 29, 1993; emergency amendment at 17 Ill. Reg. 13801, effective August 20, 1993, for a maximum of 150 days; emergency expired January 1, 1994; amended at 18 Ill. Reg. 14952, effective September 27, 1994; emergency amendment at 19 Ill. Reg. 16113, effective November 13, 1995, for a maximum of 150 days; amended at 20 Ill. Reg. 4307, effective February 29, 1996; amended at 25 Ill. Reg. 2011, effective January 18, 2001; emergency amendment at 29 Ill. Reg. 6788, effective April 25, 2005, for a maximum of 150 days; amended at 29 Ill. Reg. 13988, effective September 1, 2005; amended at 33 Ill. Reg. 9658, effective July 1, 2009; emergency amendment at 36 Ill. Reg. 18968, effective December 17, 2012 through June 30, 2013; emergency amendment at 37 Ill. Reg. 2506, effective February 11, 2013 through June 30, 2013; amended at 37 Ill. Reg. 7471, effective May 14, 2013; emergency amendment at 38 Ill. Reg. 22262, effective November 17, 2014, for a maximum of 150 days; emergency expired April 15, 2015; amended at 39 Ill. Reg. 10768, effective July 27, 2015; amended at 43 Ill. Reg. 1585, effective January 15, 2019; expedited correction at 43 Ill. Reg. 11054, effective January 15, 2019; amended at 43 Ill. Reg. 6480, effective May 14, 2019; emergency amendment at 44 Ill. Reg. 6099, effective April 8, 2020, for a maximum of 150 days; amended at 44 Ill. Reg. 13339, effective July 28, 2020; amended at 44 Ill. Reg. 8234, effective April 28, 2020; emergency amendment at 44 Ill. Reg. 13457, effective July 28, 2020, for a maximum of 150 days; amended at 44 Ill. Reg. 19678, effective December 11, 2020.
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Notation
AUTHORITY: Implementing and authorized by Sections 212, 302, 500, 601, 602, 603, 612, 701, 706, 1400, 1401, 1402, 1403, 1404, 1405, 1502.1, 1502.4, 1507, 1507.1, 1508, 1509, 1700, 1701, 2401 and 2600 of the Unemployment Insurance Act [820 ILCS 405].