AUTHORITY: Implementing and authorized by Sections 1400, 1401, 1402, 1404, 1405, 1700, 1701 and 2401 of the Illinois Unemployment Insurance Act [820 ILCS 405/1400, 1401, 1402, 1404, 1405, 1700, 1701 and 2401].

SOURCE: Adopted as 56 Ill. Adm. Code 700: Subpart A at 6 Ill. Reg. 3858, effective March 31, 1982; recodified to 56 Ill. Adm. Code 2790: Subpart A at 8 Ill. Reg. 19421; amended at 43 Ill. Reg. 1606, effective January 15, 2019.

SUBPART A: GENERAL PROVISIONS

 

Section 2790.1  Collection Remedies The Same For Contributions  And Payment In Lieu Of Contributions

 

All the remedies available to the Director for collecting unpaid contributions are also available for collecting payments in lieu of contributions payable by a reimbursable employer.

 

Section 2790.5  When Collection In Jeopardy, Payment Period Shortened

 

a)         In every case where the collection of the full amount of the accrued contributions or payments in lieu of contributions may be jeopardized by delay, the Director may at any time, in writing, demand and enforce payment of any such contributions, or reimbursements without waiting for the last day of the month next following the calendar quarter for which the contributions have accrued, or the last day of the thirty days from the mailing date of the statement of amounts of the benefits to be reimbursed.

 

b)         Examples of when the Director may shorten the payment period in case of jeopardy are where an employer voluntarily or involuntarily ceases business, liquidates, transfers his assets, merges or consolidates with some other individual or employment unit, assigns for benefit of creditors, or is adjudicated bankrupt, or in case of death of the proprietor or dissolution of the employing unit.

 

Section 2790.10  Cases When Collection May Be Deferred

 

The Director may desist from collecting an unpaid account if from all the facts presented to him, it is shown that the amount that can be realized is not commensurate with the cost of collection.  He may also defer collection if upon proper application and showing of all pertinent facts, a nonprofit organization or governmental entity proves to the satisfaction of the Director that collection enforcement at a particular time would make its continued operation not possible.  The Director shall deny the application to defer collection if the collection of taxes will be jeopardized by delay.

 

Section 2790.15  Contributions of Less Than $2.00 Disregarded

 

If, at any time, the total amount payable with respect to a quarter, including any contributions, payments in lieu of contributions, interest or penalties is less than $2.00, that amount shall be disregarded.  For experience rating and certification purposes, amounts disregarded pursuant to this Section shall be considered as paid.

 

(Source:  Amended at 43 Ill. Reg. 1606, effective January 15, 2019)

 

Section 2790.20  No Refund of Disregarded Contributions

 

No refund or adjustment under Section 2201 of the Act will be granted for an amount disregarded but not actually paid (see Section 56 Ill. Adm. Code 2790.15).

 

(Source:  Amended at 43 Ill. Reg. 1606, effective January 15, 2019)

 

Section 2790.25  Reimbursement of Lien Recording Fee

 

Except in instances in which the Department filed its lien in error, and except when an employing unit's liability covered by a lien arose solely under Section 2600 of the Act, the Director shall not issue a release, withdrawal or partial release of his or her lien unless and until the employer reimburses the Director for any recording fees paid with respect to the lien. If a recorded lien covers multiple quarters, recording fees will be attributed to the oldest quarter covered by the lien that is not attributable to liability that arose solely under Section 2600 of the Act.

 

EXAMPLE:  An employer owes contributions, penalties and interest for a quarter totaling $500. The Director has incurred $50 in recording fees with respect to the filing of a lien. The employer sends a payment of $500 to the Department and requests a release of the recorded lien. The Department will not release the recorded lien because the first $50 was applied to reimburse the Director for the lien recording fee under the application of payment provisions at Section 2765.45 and, therefore, the liability that gave rise to the lien has not been paid in full.

 

(Source:  Added at 43 Ill. Reg. 1606, effective January 15, 2019)