Section 2760.130  Reporting "Excess" Wages

Pursuant to Section 2760.125, the employer shall enter on the wage reporting portion of its quarterly contribution and wage report the amount of wages (whether or not subject to the payment of contributions) paid during the calendar quarter to each listed worker.  However, if the wages paid by the employer during the calendar quarter to any worker are in excess of $15,000, the employer may report only $15,000 for such worker with respect to that calendar quarter; provided, that the employer shall enter on its "Report" a sum total of all excess wages and shall identify such sum as "Excess Wages Not Allocated."

(Source:  Amended at 16 Ill. Reg. 3993, effective February 27, 1992)