Illinois General Assembly - Full Text of SB0152
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Full Text of SB0152  102nd General Assembly

SB0152 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB0152

 

Introduced 2/9/2021, by Sen. Jason A. Barickman

 

SYNOPSIS AS INTRODUCED:
 
820 ILCS 405/1400  from Ch. 48, par. 550

    Amends the Unemployment Insurance Act. Provides that upon payment of an annual administrative fee not exceeding $100, during the first 3 calendar quarters an employer may pay its quarterly contributions due for wages in equal installments. Establishes a schedule for payment of the contributions. Provides for the accrual of interest. Authorizes the adoption of necessary rules. Provides that payment on a quarterly basis is not available for calendar years when there are outstanding bonds under the Illinois Unemployment Insurance Trust Fund Financing Act.


LRB102 10381 JLS 15708 b

 

 

A BILL FOR

 

SB0152LRB102 10381 JLS 15708 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 1400 as follows:
 
6    (820 ILCS 405/1400)  (from Ch. 48, par. 550)
7    Sec. 1400. Payment of contributions.
8    (a) On and after July 1, 1937, contributions shall accrue
9and become payable by each employer for each calendar year in
10which he is subject to this Act, with respect to wages payable
11for employment occurring during the six months' period
12beginning July 1, 1937, and the calendar years 1938, 1939, and
131940. For the year 1941 and for each calendar year thereafter,
14contributions shall accrue and become payable by each employer
15upon the wages paid with respect to employment after December
1631, 1940. Except as otherwise provided in subsection (b) and
17Section 1400.2, such contributions shall become due and shall
18be paid quarterly on or before the last day of the month next
19following the calendar quarter for which such contributions
20have accrued; except that any employer who is delinquent in
21filing a contribution report or in paying his contributions
22for any calendar quarter may, at the discretion of the
23Director, be required to report and to pay contributions on a

 

 

SB0152- 2 -LRB102 10381 JLS 15708 b

1calendar month basis. Such contributions shall not be
2deducted, in whole or in part, from the wages of individuals in
3such employer's employ. If the Director shall find that the
4collection of any contributions will be jeopardized by delay,
5he may declare the same to be immediately due and payable.
6    In the payment of any contributions, interest, or
7penalties, a fractional part of a cent shall be disregarded
8unless it amounts to one-half cent or more, in which case it
9shall be increased to one cent.
10    The Director may by regulation provide that if, at any
11time, a total amount of less than $2 is payable with respect to
12a quarter, including any contributions, payments in lieu of
13contributions, interest or penalties, such amount may be
14disregarded. Any amounts disregarded under this paragraph are
15deemed to have been paid for all other purposes of this Act.
16Nothing in this paragraph is intended to relieve any employer
17from filing any reports required by this Act or by any rules or
18regulations adopted by the Director pursuant to this Act.
19    Except with respect to the provisions concerning amounts
20that may be disregarded pursuant to regulation, this Section
21does not apply to any nonprofit organization or any
22governmental entity referred to in subsection B of Section
231405 for any period with respect to which it does not incur
24liability for the payment of contributions by reason of having
25elected to make payments in lieu of contributions, or to any
26political subdivision or municipal corporation for any period

 

 

SB0152- 3 -LRB102 10381 JLS 15708 b

1with respect to which it is not subject to payments in lieu of
2contributions under the provisions of paragraph 1 of Section
3302C by reason of having elected to make payments in lieu of
4contributions under paragraph 2 of that Section, or to the
5State of Illinois or any of its instrumentalities.
6    The Director may, by regulation, provide that amounts due
7from an employing unit for contributions, payments in lieu of
8contributions, penalties, or interest be paid by an electronic
9funds transfer, including amounts paid on behalf of an
10employing unit by an entity representing the employing unit.
11The regulation shall not apply to an employing unit until the
12Director notifies the employing unit of the regulation. Except
13as otherwise provided in this Section, where the employing
14unit, within 30 days of the date of service of the notice sent
15pursuant to this amendatory Act of the 98th General Assembly,
16notifies the Director that it declines to pay by electronic
17funds transfer, the regulation shall not apply to the
18employing unit. Except as otherwise provided in this Section,
19where the employing unit, within 30 days of the date of service
20of a notice sent pursuant to Section 1509 of this Act, notifies
21the Director that it declines to pay by electronic funds
22transfer, the regulation shall not apply to the employing unit
23with respect to any payment due after the date the employing
24unit so notifies the Director. The Director is authorized to
25provide by regulation reasonable penalties for employing units
26that are subject to and fail to comply with such a regulation.

 

 

SB0152- 4 -LRB102 10381 JLS 15708 b

1Any employing unit that is not subject to the regulation may
2elect to become subject to the regulation by paying amounts
3due for contributions, payments in lieu of contributions,
4penalties, or interest by an electronic funds transfer.
5Notwithstanding any other provision to the contrary, in the
6case of an entity representing 5 or more employing units,
7neither the entity nor the employing units (for as long as they
8are represented by that entity) shall have the option to
9decline to pay by electronic funds transfer.
10    (b) For an annual administrative fee not to exceed $100,
11an employer subject to the payment of contributions may pay
12its quarterly contributions due for wages paid during the
13first 3 quarters of a calendar year in equal installments as
14follows:
15        (1) For contributions due for wages paid during the
16    first quarter of that calendar year, one-fourth of the
17    contributions due must be paid on or before April 30 of
18    that calendar year, one-fourth must be paid on or before
19    July 31 of that calendar year, one-fourth must be paid on
20    or before October 31 of that calendar year, and one-fourth
21    must be paid on or before January 31 of the succeeding
22    calendar year.
23        (2) In addition to the payments specified in paragraph
24    (1) above, for contributions due for wages paid during the
25    second quarter of that calendar year, one-third of the
26    contributions due must be paid on or before July 31 of that

 

 

SB0152- 5 -LRB102 10381 JLS 15708 b

1    calendar year, one-third must be paid on or before October
2    31 of that calendar year, and one-third must be paid on or
3    before January 31 of the succeeding calendar year.
4        (3) In addition to the payments specified in
5    paragraphs (1) and (2), for contributions due for wages
6    paid during the third quarter of that calendar year,
7    one-half of the contributions due must be paid on or
8    before October 31 of that calendar year, and one-half must
9    be paid on or before January 31 of the succeeding calendar
10    year.
11        (4) The annual administrative fee assessed for
12    electing to pay under this subsection for a calendar year
13    shall be due and payable on or before April 30 of that
14    calendar year and shall be deposited into the Special
15    Administrative Account.
16    Interest shall not accrue on any contribution that becomes
17due for wages paid during the first 3 quarters of a calendar
18year if the employer elects to utilize the provisions of this
19subsection and pays its contributions and administrative fee
20in accordance with paragraphs (1) through (4). If an employer
21elects to utilize the provisions of this subsection but fails
22to pay its contributions when due in accordance with
23paragraphs (1) through (4), interest shall accrue as of the
24date that such payment was originally due without regard to
25this subsection.
26    The Director may promulgate such rules as he or she deems

 

 

SB0152- 6 -LRB102 10381 JLS 15708 b

1necessary to carry out the provisions of this subsection.
2    The provisions of this subsection shall not be in effect
3for a calendar year if, as of January 1 of that calendar year,
4there are bonds outstanding pursuant to the Illinois
5Unemployment Insurance Trust Fund Financing Act.
6(Source: P.A. 98-107, eff. 7-23-13.)