Full Text of HB1430 99th General Assembly
HB1430 99TH GENERAL ASSEMBLY |
| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 HB1430 Introduced , by Rep. La Shawn K. Ford SYNOPSIS AS INTRODUCED: |
| 820 ILCS 405/1400 | from Ch. 48, par. 550 |
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Amends the Unemployment Insurance Act. Provides that in the discretion of the Director, employer contributions may be paid in quarterly installments.
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| | A BILL FOR |
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| 1 | | AN ACT concerning employment.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Unemployment Insurance Act is amended by | 5 | | changing Section 1400 as follows:
| 6 | | (820 ILCS 405/1400) (from Ch. 48, par. 550)
| 7 | | Sec. 1400. Payment of contributions. On and after July 1, | 8 | | 1937,
contributions shall accrue and become payable by each | 9 | | employer for each
calendar year in which he is subject to this | 10 | | Act, with respect to wages
payable for employment occurring | 11 | | during the six months' period beginning
July 1, 1937, and the | 12 | | calendar years 1938, 1939, and 1940. For the year
1941 and for | 13 | | each calendar year thereafter, contributions shall accrue
and | 14 | | become payable by each employer upon the wages paid with | 15 | | respect to
employment after December 31, 1940. Except as | 16 | | otherwise provided in Section 1400.2, such contributions shall | 17 | | become due
and shall be paid quarterly on or before the last | 18 | | day of the month next
following the calendar quarter for which | 19 | | such contributions have
accrued; except that any employer who | 20 | | is delinquent in filing a
contribution report or in paying his | 21 | | contributions for any calendar
quarter may, at the discretion | 22 | | of the Director, be required to report
and to pay contributions | 23 | | on a calendar month basis. Such contributions
shall not be |
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| 1 | | deducted, in whole or in part, from the wages of
individuals in | 2 | | such employer's employ. If the Director shall find that
the | 3 | | collection of any contributions will be jeopardized by delay, | 4 | | he may
declare the same to be immediately due and payable.
| 5 | | In the payment of any contributions, interest, or | 6 | | penalties, a
fractional part of a cent shall be disregarded | 7 | | unless it amounts to
one-half cent or more, in which case it | 8 | | shall be increased to one cent.
| 9 | | The Director may by regulation provide that if, at any | 10 | | time, a total
amount of less
than $2 is payable with respect to | 11 | | a quarter, including any
contributions, payments in lieu of | 12 | | contributions, interest or
penalties, such amount may be | 13 | | disregarded. Any amounts
disregarded under this paragraph are | 14 | | deemed to have been paid for all
other purposes of this Act. | 15 | | Nothing in this paragraph is intended to
relieve any employer | 16 | | from filing any reports required by this Act or by
any rules or | 17 | | regulations adopted by the Director pursuant to this Act.
| 18 | | Except with respect to the provisions concerning amounts | 19 | | that may be
disregarded pursuant to regulation, this Section | 20 | | does not apply to any
nonprofit organization or any | 21 | | governmental
entity referred to in subsection B of Section 1405 | 22 | | for any
period with respect to which it does not incur | 23 | | liability for the payment
of contributions by reason of having | 24 | | elected to make payments in lieu of
contributions, or to any | 25 | | political subdivision or municipal corporation
for any period | 26 | | with respect to which it is not subject to payments in
lieu of |
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| 1 | | contributions under the provisions of paragraph 1 of Section
| 2 | | 302C by reason of having elected to make payments in lieu of
| 3 | | contributions under paragraph 2 of that Section, or to the | 4 | | State of
Illinois or any of its instrumentalities.
| 5 | | At the discretion of the Director, payment of contributions | 6 | | with respect to wages, as defined in Section 235, may be made | 7 | | in quarterly installments. If so, the payment due for the first | 8 | | quarter of the year shall be 25% of the liability incurred | 9 | | during that quarter. The payment due for the second quarter | 10 | | shall be determined by adding 25% of the liability incurred | 11 | | during the first quarter plus 33.33% of the liability incurred | 12 | | during the second quarter. The payment due for the third | 13 | | quarter shall be determined by adding 25% of the liability | 14 | | incurred during the first quarter plus 33.33% of the liability | 15 | | incurred during the second quarter plus 50% of the liability | 16 | | incurred during the third quarter. The payment due for the | 17 | | fourth quarter shall be the balance of the liability incurred | 18 | | during the calendar year. The changes made by this amendatory | 19 | | Act of the 99th General Assembly shall not reduce an employer's | 20 | | liability for contributions under this Act. | 21 | | The Director may, by regulation, provide that amounts due | 22 | | from an employing unit for contributions, payments in lieu of | 23 | | contributions, penalties, or interest be paid by an electronic | 24 | | funds transfer, including amounts paid on behalf of an | 25 | | employing unit by an entity representing the employing unit. | 26 | | The regulation shall not apply to an employing unit until the |
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| 1 | | Director notifies the employing unit of the regulation. Except | 2 | | as otherwise provided in this Section, where the employing | 3 | | unit, within 30 days of the date of service of the notice sent | 4 | | pursuant to this amendatory Act of the 98th General Assembly, | 5 | | notifies the Director that it declines to pay by electronic | 6 | | funds transfer, the regulation shall not apply to the employing | 7 | | unit. Except as otherwise provided in this Section, where the | 8 | | employing unit, within 30 days of the date of service of a | 9 | | notice sent pursuant to Section 1509 of this Act, notifies the | 10 | | Director that it declines to pay by electronic funds transfer, | 11 | | the regulation shall not apply to the employing unit with | 12 | | respect to any payment due after the date the employing unit so | 13 | | notifies the Director. The Director is authorized to provide by | 14 | | regulation reasonable penalties for employing units that are | 15 | | subject to and fail to comply with such a regulation. Any | 16 | | employing unit that is not subject to the regulation may elect | 17 | | to become subject to the regulation by paying amounts due for | 18 | | contributions, payments in lieu of contributions, penalties, | 19 | | or interest by an electronic funds transfer. Notwithstanding | 20 | | any other provision to the contrary, in the case of an entity | 21 | | representing 5 or more employing units, neither the entity nor | 22 | | the employing units (for as long as they are represented by | 23 | | that entity) shall have the option to decline to pay by | 24 | | electronic funds transfer. | 25 | | (Source: P.A. 98-107, eff. 7-23-13.)
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