Section 2760.145  Correcting The "Employer's Contribution And Wage Report"

a)         Should an employer make an error in the reporting of total or taxable wages paid during a quarter or in the calculation of its contributions due, it shall correct such error by preparation of the form, Employer's Correction Report For The Quarter Ending       .  This same form shall be used to correct errors in reporting wages of individual workers. This form requires the same information as the original "Employer's Contribution and Wage Report", in addition to the corrected information and an explanation of the change.

b)         Where an employer incorrectly reports the name or Social Security account number of a worker on the wage report portion of the "Employer's Contribution and Wage Report", such correction shall be made by the use of form, Social Security Number And Name Change Notice.  This form requires the original information reported on the wage report portion of the "Employer's Contribution And Wage Report" and the corrected information.

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