TITLE 56: LABOR AND EMPLOYMENT
CHAPTER IV: DEPARTMENT OF EMPLOYMENT SECURITY
SUBCHAPTER c: RIGHTS AND DUTIES OF EMPLOYERS
PART 2770 DETERMINATION OF UNEMPLOYMENT CONTRIBUTIONS

SUBPART A: INDUSTRIAL CLASSIFICATIONS

Section 2770.100 Pre 2003 Industrial Classification (Repealed)

Section 2770.101 Post 2002 Industrial Classification

Section 2770.105 Pre 2003 Contribution Rate for Non-Experience Rated Employers (Repealed)

Section 2770.106 Post-2002 Contribution Rate for Non-Experience Rated Employers

Section 2770.110 Average Contribution Rates By Standard Industrial Classification (SIC) Codes (Repealed)

Section 2770.111 Average Contribution Rates By North American Industry Classification System (NAICS) Assignment (Repealed)


SUBPART B: ALTERNATIVE BENEFIT WAGE RATIO (Repealed)

Section 2770.150 Eligibility To Elect The Alternative Benefit Wage Ratio (Repealed)

Section 2770.155 Approval Of Election Of The Alternative Benefit Wage Ratio (Repealed)

Section 2770.160 Adjustment Of Benefit Wage Charges And The Determination Of The Alternative Benefit Wage Ratio (Repealed)

Section 2770.165 Revocation Of Election Of Alternative Benefit Wage Ratio (Repealed)

Section 2770.170 Appeals (Repealed)


SUBPART C: TRANSFER OF BENEFIT WAGES FROM BASE PERIOD TO SUBSEQUENT EMPLOYER (Repealed)

Section 2770.400 Definitions (Repealed)

Section 2770.405 Application Of Base Period Wages (Repealed)

Section 2770.410 Restriction On Benefit Wage Transfers (Repealed)

Section 2770.415 Benefit Wage Transfer Procedural Requirements (Repealed)

Section 2770.420 Petition For Hearing (Repealed)


SUBPART D: BENEFIT WAGE CANCELLATIONS

Section 2770.501 Effective Date Of Benefit Wage Cancellations Pursuant To Section 1508.1 Of The Act (Repealed)


Section 2770.TABLE A General SIC Classifications (Repealed)


AUTHORITY: Implementing and authorized by Sections 1500, 1501, 1503, 1506.1, 1506.2, 1506.3, 1508.1, 1700 and 1701 of the Unemployment Insurance Act [820 ILCS 405].


SOURCE: Emergency rules adopted as 56 Ill. Adm. Code 600: Subpart C at 8 Ill. Reg. 550, effective January 1, 1984, for a maximum of 150 days; adopted at 8 Ill. Reg. 8208, effective May 30, 1984; recodified from 56 Ill. Adm. Code 600: Subpart C at 8 Ill. Reg. 15030; emergency amendments at 8 Ill. Reg. 15088, effective August 8, 1984, for a maximum of 150 days; emergency amendments at 8 Ill. Reg. 22139, effective October 26, 1984, for a maximum of 150 days; amended at 8 Ill. Reg. 24117, effective November 30, 1984; amended at 9 Ill. Reg. 4507, effective March 25, 1985; amended at 10 Ill. Reg. 6935, effective April 14, 1986; amended at 10 Ill. Reg. 21683, effective December 15, 1986; amended at 11 Ill. Reg. 9878, effective May 11, 1987; emergency amendments at 12 Ill. Reg. 210, effective January 1, 1988, for a maximum of 150 days; expired May 30, 1988; amended at 12 Ill. Reg. 11213, effective June 20, 1988; amended at 12 Ill. Reg. 12473, effective July 15, 1988; amended at 12 Ill. Reg. 18143, effective October 27, 1988; amended at 12 Ill. Reg. 20477, effective November 28, 1988; amended at 13 Ill. Reg. 11507, effective June 29, 1989; amended at 14 Ill. Reg. 2038, effective January 19, 1990; amended at 14 Ill. Reg. 18280, effective October 30, 1990; amended at 15 Ill. Reg. 172, effective December 28, 1990; amended at 15 Ill. Reg. 8553, effective May 24, 1991; amended at 16 Ill. Reg. 118, effective December 20, 1991; amended at 17 Ill. Reg. 295, effective December 28, 1992; amended at 18 Ill. Reg. 250, effective January 1, 1994; amended at 18 Ill. Reg. 17473, effective January 1, 1995; amended at 20 Ill. Reg. 350, effective January 1, 1996; amended at 21 Ill. Reg. 561, effective January 1, 1997; amended at 21 Ill. Reg. 15496, effective January 1, 1998; amended at 23 Ill. Reg. 155, effective January 1, 1999; amended at 23 Ill. Reg. 14299, effective January 1, 2000; amended at 24 Ill. Reg. 19125, effective January 1, 2001; amended at 26 Ill. Reg. 393, effective January 1, 2002; amended at 27 Ill. Reg. 2598, effective February 1, 2003; amended at 28 Ill. Reg. 1071, effective January 1, 2004; amended at 29 Ill. Reg. 788, effective January 1, 2005; amended at 30 Ill. Reg. 185, effective January 1, 2006; emergency amendment at 31 Ill. Reg. 221, effective January 1, 2007, for a maximum of 150 days; amended at 31 Ill. Reg. 6921, effective April 25, 2007; amended at 32 Ill. Reg. 155, effective January 1, 2008; amended at 32 Ill. Reg. 18966, effective December 1, 2008; amended at 43 Ill. Reg. 6503, effective May 14, 2019.


SUBPART A: INDUSTRIAL CLASSIFICATIONS

 

Section 2770.100  Pre 2003 Industrial Classification (Repealed)

 

(Source:  Repealed at 32 Ill. Reg. 155, effective January 1, 2008)

Section 2770.101  Post 2002 Industrial Classification

 

a)         Each employer subject to the Act shall be assigned an industrial classification number based on its primary activity.

 

1)         Each employer shall be assigned to a major Economic Sector based on the first two digits of the industrial classification number:

 

Digits

Economic Sector

 

 

11

Agriculture, Forestry, Fishing and Hunting

21

Mining

22

Utilities

23

Construction

31-33

Manufacturing

42

Wholesale Trade

44-45

Retail Trade

48-49

Transportation and Warehousing

51

Information

52

Finance and Insurance

53

Real Estate and Rental and Leasing

54

Professional, Scientific and Technical Services

55

Management of Companies and Enterprises

56

Administrative and Support and Waste Management

61

Educational Services

62

Health Care and Social Assistance

71

Arts, Entertainment and Recreation

72

Accommodation and Food Services

81

Other Services (except Public Administration)

92

Public Administration

99

Unclassified

 

2)         The methodology for the classifications in subsection (a)(1) shall be based upon the North American Industry Classification System Manual, U.S. Office of Management and Budget (2002), which shall be incorporated and adopted by reference.

 

3)         The general classifications to be used shall be those set forth in the above cited Manual.

 

b)         Each employer not eligible for an experience rate and in an Economic Sector where the mean average contribution rate for experience rated employers is greater than the rates set forth in Section 2770.106(a)(1) or (2) or (3), as applicable, shall be notified in writing of its industrial classification and rate of contribution.

 

c)         An industrial classification that is properly assigned pursuant to subsection (a)(2) at the beginning of each calendar year or the date of liability, whichever is later, shall be final and conclusive for rate determination purposes for that entire calendar year.

 

d)         This Section shall apply with respect to the calculation of contribution rates for calendar year 2003 and each calendar year thereafter.

 

(Source:  Added at 27 Ill. Reg. 2598, effective February 01, 2003)

 

 

Section 2770.105  Pre 2003 Contribution Rate for Non-Experience Rated Employers (Repealed)

 

(Source:  Repealed at 32 Ill. Reg. 155, effective January 1, 2008)

 

Section 2770.106  Post-2002 Contribution Rate for Non-Experience Rated Employers

 

a)         For calendar year 2003 and each calendar year thereafter, the contribution rate under Section 1500(B) of the Act, for each employer who has not incurred liability for the payment of contributions within each of the three calendar years immediately preceding the calendar year for which a rate is being determined, shall be the greater of:

 

1)         2.7%, plus any applicable fund building rate, as imposed by Section 1506.3 of the Act [820 ILCS 405/1506.3]; or

 

2)         2.7%, multiplied by the adjusted State experience factor, plus any applicable fund building rate, as imposed by Section 1506.3 of the Act; or

 

3)         The employer's contribution rate calculated pursuant to Sections 1501 through 1507 of the Act [820 ILCS 405/1501 through 1507], but only if this employer has had at least 13 consecutive months experience with the risk of unemployment by the June 30 preceding the calendar year for which a rate is being determined, plus any applicable fund building rate, as imposed by Section 1506.3 of the Act; or

 

4)         The mean average contribution rate of all experience rated employers within the specific Economic Sector, plus any applicable fund building rate, as imposed by Section 1506.3 of the Act.

 

A)        The mean average contribution rate for an Economic Sector shall be determined by adding the rates of all experience rated employers in that sector and dividing the sum by the number of the employers. The rate computation shall be made for each of the applicable years as of July 31 of the preceding year. Any change in the industrial classification or the contribution rate of the experience rated employers made after the date of computation shall not affect the established average rate for the Economic  Sector.

 

B)        Experience rated employers whose liability was terminated on or before July 31 of the calendar year used in the computation in subsection (a)(4)(A) shall be included for computation purposes, unless prior to such date, a successor has succeeded to the experience rating record of the employer. In these instances, only the successor rate shall be used.

 

b)         The mean average contribution rate for each Economic Sector, determined pursuant to subsection (a)(4)(A) and (B), shall be announced annually by the Director, during the last quarter of the year preceding the applicable year.  For calendar year 2009 and each calendar year thereafter, the Director shall announce the contribution rate calculated for an Economic Sector pursuant to subsection (a)(4) by posting it on the Department's website, www.ides.state.il.us, during the last quarter preceding the applicable year, and not by rulemaking.

 

c)         Appeals from any determinations under Section 2770.101 or 2770.106 shall be taken pursuant to and governed by Section 1509 of the Act.

 

(Source:  Amended at 32 Ill. Reg. 18966, effective December 1, 2008)

 

Section 2770.110  Average Contribution Rates By Standard Industrial Classification (SIC) Codes (Repealed)

 

(Source:  Repealed at 32 Ill. Reg. 155, effective January 1, 2008)

 

Section 2770.111  Average Contribution Rates By North American Industry Classification System (NAICS) Assignment (Repealed)

 

(Source:  Repealed at 43 Ill. Reg. 6503, effective May 14, 2019)


SUBPART B: ALTERNATIVE BENEFIT WAGE RATIO (Repealed)

 

Section 2770.150  Eligibility To Elect The Alternative Benefit Wage Ratio (Repealed)

 

(Source:  Repealed at 14 Ill. Reg. 18280, effective October 30, 1990)

 

Section 2770.155  Approval Of Election Of The Alternative Benefit Wage Ratio (Repealed)

 

(Source:  Repealed at 14 Ill. Reg. 18280, effective October 30, 1990)

 

Section 2770.160  Adjustment Of Benefit Wage Charges And The Determination Of The Alternative Benefit Wage Ratio (Repealed)

 

(Source:  Repealed at 14 Ill. Reg. 18280, effective October 30, 1990)

 

Section 2770.165  Revocation Of Election Of Alternative Benefit Wage Ratio (Repealed)

 

(Source:  Repealed at 14 Ill. Reg. 18280, effective October 30, 1990)

 

Section 2770.170  Appeals (Repealed)

 

(Source:  Repealed at 14 Ill. Reg. 18280, effective October 30, 1990)


SUBPART C: TRANSFER OF BENEFIT WAGES FROM BASE PERIOD TO SUBSEQUENT EMPLOYER (Repealed)

 

Section 2770.400  Definitions (Repealed)

 

(Source:  Repealed at 15 Ill. Reg. 8553, effective May 24, 1991)

 

Section 2770.405  Application Of Base Period Wages (Repealed)

 

(Source:  Repealed at 15 Ill. Reg. 8553, effective May 24, 1991)

 

Section 2770.410  Restriction On Benefit Wage Transfers (Repealed)

 

(Source:  Repealed at 15 Ill. Reg. 8553, effective May 24, 1991)

 

Section 2770.415  Benefit Wage Transfer Procedural Requirements (Repealed)

 

(Source:  Repealed at 15 Ill. Reg. 8553, effective May 24, 1991)

 

Section 2770.420  Petition For Hearing (Repealed)

 

(Source:  Repealed at 15 Ill. Reg. 8553, effective May 24, 1991)


SUBPART D: BENEFIT WAGE CANCELLATIONS

 

Section 2770.501  Effective Date Of Benefit Wage Cancellations Pursuant To Section 1508.1 Of The Act (Repealed)

 

(Source:  Repealed at 43 Ill. Reg. 6503, effective May 14, 2019)

 

Section 2770.TABLE A   General SIC Classifications (Repealed)

 

(Source:  Repealed at 32 Ill. Reg. 155, effective January 1, 2008)