102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB5813

 

Introduced 11/16/2022, by Rep. Maurice A. West, II

 

SYNOPSIS AS INTRODUCED:
 
820 ILCS 405/1502.4
820 ILCS 405/1503.2 new

    Amends the Unemployment Insurance Act. Extends payment contribution relief for specified employers from December 31, 2020 to June 30, 2021 with respect to any benefits paid for a week of unemployment that was directly or indirectly attributable to COVID-19. Provides for the calculation of benefit ratios for calendar years 2023 and 2024. Effective January 1, 2023.


LRB102 29044 SPS 40947 b

 

 

A BILL FOR

 

HB5813LRB102 29044 SPS 40947 b

1    AN ACT concerning employment.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Unemployment Insurance Act is amended by
5changing Section 1502.4 and by adding Section 1503.2 as
6follows:
 
7    (820 ILCS 405/1502.4)
8    Sec. 1502.4. Benefit charges; COVID-19.
9    A. With respect to any benefits paid for a week of
10unemployment that begins on or after March 15, 2020, and
11before June 30, 2021 December 31, 2020, and is directly or
12indirectly attributable to COVID-19, notwithstanding any other
13provisions to the contrary an employer that is subject to the
14payment of contributions shall not be chargeable for any
15benefit charges.
16    B. With respect to any regular benefits paid for a week of
17unemployment that begins on or after March 15, 2020, and
18before June 30, 2021 December 31, 2020, and is directly or
19indirectly attributable to COVID-19, notwithstanding any other
20provisions to the contrary except subsection E, a nonprofit
21organization that is subject to making payments in lieu of
22contributions shall be chargeable for 50% of the benefits
23paid.

 

 

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1    C. With respect to any benefits paid for a week of
2unemployment that begins on or after March 15, 2020, and
3before June 30, 2021 December 31, 2020, and is directly or
4indirectly attributable to COVID-19, notwithstanding any other
5provisions to the contrary except subsection E, the State and
6any local government that is subject to making payments in
7lieu of contributions shall be chargeable for 50% of the
8benefits paid, irrespective of whether the State or local
9government paid the individual who received the benefits wages
10for insured work during the individual's base period.
11    D. Subsections A, B, and C shall only apply to the extent
12that the employer can show that the individual's unemployment
13for the week was directly or indirectly attributable to
14COVID-19.
15    E. No employer shall be chargeable for the week of
16benefits paid to an individual under the provisions of
17subsection D-5 of Section 500.
18(Source: P.A. 101-633, eff. 6-5-20; 102-671, eff. 11-30-21.)
 
19    (820 ILCS 405/1503.2 new)
20    Sec. 1503.2. Benefit ratio for calendar years 2023 and
212024.
22    A. For calendar year 2023:
23        1. For each employer who has incurred liability for
24    the payment of contributions within each of the 3 calendar
25    years immediately preceding calendar year 2023, the

 

 

HB5813- 3 -LRB102 29044 SPS 40947 b

1    benefit ratio shall be a percentage equal to the total of
2    his or her benefit charges for the 12 consecutive calendar
3    month period ending on June 30, 2022, multiplied by the
4    benefit conversion factor, divided by his total wages for
5    insured work subject to the payment of contributions under
6    Sections 234, 235, and 245 of this Act for the same 12
7    month period, provided, however, that such wages shall not
8    include either those wages estimated by the Director prior
9    to the issuance of a Determination and Assessment or those
10    wages estimated as a result of an audit because of an
11    employer's failure to report wages.
12        2. For each employer who has incurred liability for
13    the payment of contributions within each of the 4 calendar
14    years immediately preceding calendar year 2023, the
15    benefit ratio shall be a percentage equal to the total of
16    his or her benefit charges for the 24 consecutive calendar
17    month period ending on June 30, 2022, multiplied by the
18    benefit conversion factor, divided by 200% of his or her
19    total wages for insured work subject to the payment of
20    contributions under Sections 234, 235, and 245 of this Act
21    for the 12 consecutive calendar month period ending on
22    June 30, 2022, provided, however, that such wages shall
23    not include either those wages estimated by the Director
24    prior to the issuance of a Determination and Assessment or
25    those wages estimated as a result of an audit because of an
26    employer's failure to report wages.

 

 

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1        3. For each employer who has incurred liability for
2    the payment of contributions within each of the 5 calendar
3    years immediately preceding calendar year 2023, the
4    benefit ratio shall be a percentage equal to the total of
5    his or her benefit charges for the 36 consecutive calendar
6    month period ending on June 30, 2022, multiplied by the
7    benefit conversion factor, divided by the sum of 200% of
8    his or her total wages for insured work subject to the
9    payment of contributions under Sections 234, 235, and 245
10    of this Act for the 12 consecutive calendar month period
11    ending on June 30, 2022 and his or her total wages for
12    insured work subject to the payment of contributions under
13    Sections 234, 235, and 245 of this Act for the 12
14    consecutive calendar month period ending on June 30, 2020,
15    provided, however, that such wages shall not include
16    either those wages estimated by the Director prior to the
17    issuance of a Determination and Assessment or those wages
18    estimated as a result of an audit because of an employer's
19    failure to report wages.
20    B. For calendar year 2024:
21        1. For each employer who has incurred liability for
22    the payment of contributions within each of the 3 calendar
23    years immediately preceding calendar year 2024, the
24    benefit ratio shall be a percentage equal to the total of
25    his or her benefit charges for the 12 consecutive calendar
26    month period ending on June 30, 2023, multiplied by the

 

 

HB5813- 5 -LRB102 29044 SPS 40947 b

1    benefit conversion factor, divided by his total wages for
2    insured work subject to the payment of contributions under
3    Sections 234, 235, and 245 of this Act for the same 12
4    month period, provided, however, that such wages shall not
5    include either those wages estimated by the Director prior
6    to the issuance of a Determination and Assessment or those
7    wages estimated as a result of an audit because of an
8    employer's failure to report wages.
9        2. For each employer who has incurred liability for
10    the payment of contributions within each of the 4 calendar
11    years immediately preceding calendar year 2024, the
12    benefit ratio shall be a percentage equal to the total of
13    his or her benefit charges for the 24 consecutive calendar
14    month period ending on June 30, 2023, multiplied by the
15    benefit conversion factor, divided by his or her total
16    wages for insured work subject to the payment of
17    contributions under Sections 234, 235, and 245 of this Act
18    for the same 24 month period, provided, however, that such
19    wages shall not include either those wages estimated by
20    the Director prior to the issuance of a Determination and
21    Assessment or those wages estimated as a result of an
22    audit because of an employer's failure to report wages.
23        3. For each employer who has incurred liability for
24    the payment of contributions within each of the 5 calendar
25    years immediately preceding calendar year 2024, the
26    benefit ratio shall be a percentage equal to the total of

 

 

HB5813- 6 -LRB102 29044 SPS 40947 b

1    his or her benefit charges for the 36 consecutive calendar
2    month period ending on June 30, 2023, multiplied by the
3    benefit conversion factor, divided by the sum of his or
4    her total wages for insured work subject to the payment of
5    contributions under Sections 234, 235, and 245 of this Act
6    for the 12 consecutive calendar month period ending on
7    June 30, 2023 and 200% of his or her total wages for
8    insured work subject to the payment of contributions under
9    Sections 234, 235, and 245 of this Act for the 12
10    consecutive calendar month period ending on June 30, 2022
11    and, provided, however, that such wages shall not include
12    either those wages estimated by the Director prior to the
13    issuance of a Determination and Assessment or those wages
14    estimated as a result of an audit because of an employer's
15    failure to report wages.
 
16    Section 99. Effective date. This Act takes effect January
171, 2023.