Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

820 ILCS 405/1400

(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. Except as otherwise provided in Section 1400.2, 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 is payable with respect to a quarter, including any
contributions, payments in lieu of contributions, interest or
penalties, such amount may be disregarded.  Any amounts
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.

The Director may, by regulation, provide that amounts due from an employing unit for contributions, payments in lieu of contributions, penalties, or interest be paid by an electronic funds transfer, including amounts paid on behalf of an employing unit by an entity representing the employing unit.  The regulation shall not apply to an employing unit until the Director notifies the employing unit of the regulation. Except as otherwise provided in this Section, where the employing unit, within 30 days of the date of service of the notice sent pursuant to this amendatory Act of the 98th General Assembly, notifies the Director that it declines to pay by electronic funds transfer, the regulation shall not apply to the employing unit. Except as otherwise provided in this Section, where the employing unit, within 30 days of the date of service of a notice sent pursuant to Section 1509 of this Act, notifies the Director that it declines to pay by electronic funds transfer, the regulation shall not apply to the employing unit with respect to any payment due after the date the employing unit so notifies the Director. The Director is authorized to provide by regulation reasonable penalties for employing units that are subject to and fail to comply with such a regulation. Any employing unit that is not subject to the regulation may elect to become subject to the regulation by paying amounts due for contributions, payments in lieu of contributions, penalties, or interest by an electronic funds transfer. Notwithstanding any other provision to the contrary, in the case of an entity representing 5 or more employing units, neither the entity nor the employing units (for as long as they are represented by that entity) shall have the option  to decline to pay by electronic funds transfer.

(Source: P.A. 98-107, eff. 7-23-13.)