STATE GOVERNMENT-TECH

Illinois General Assembly - Full Text of SB0807

Select Language

×

The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein.

Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet.

The English language version is always the official and authoritative version of this website.

NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window.

Choose Language

English

Afrikaans

Albanian

Arabic

Armenian

Azerbaijani

Basque

Bengali

Bosnian

Catalan

Croatian

Czech

Danish

Dutch

Esperanto

Estonian

Filipino

Finnish

French

Galician

Georgian

German

Greek

Gujarati

Haitian Creole

Hausa

Hawaiian

Hebrew

Hindi

Hungarian

Icelandic

Indonesian

Interlingua

Interlingue

Inuktitut

Irish

Italian

Japanese

Javanese

Kannada

Khmer

Korean

Latin

Latvian

Lithuanian

Luxembourgish

Macedonian

Malagasy

Malayalam

Maltese

Maori

Marathi

Myanmar

Nepali

Norwegian

Odia

Pashto

Punjabi

Romanian

Russian

Samoan

Sango

Sanskrit

Sardinian

Sindhi

Sinhala

Slovak

Slovenian

Somali

Southern Sotho

Spanish

Sundanese

Swahili

Swedish

Tamil

Telugu

Thai

Tigrinya

Tonga

Turkish

Ukrainian

Urdu

Vietnamese

Welsh

Xhosa

Yiddish

Yoruba

Zulu

Powered by
Translate

Close

Illinois General Assembly

Top Navigation Bar

Translate

Learn

Select General Assembly

Search the 104th General Assembly

Enter search terms for legislation, members, committees, or schedules.

ILGA.GOV

LEGISLATION & LAWS

Bills & Resolutions

Public Acts

Illinois Compiled Statutes

Illinois Constitution

Search Legislation

Glossary

Guide

Reports & Inquiry

Legislative Reports

Special Reports

FTP Site

Legislator Lookup

Capitol Complex Phone Numbers

Rules & Regulations

Illinois Register

Administrative Rules

Senate

Members

Schedules

Committees

Request for Remote Testimony

Journals

Transcripts

Rules

Audio/Video

FOIA Information

Senate Employment Opportunities

Media Guidelines

House

Members

Schedules

Committees

Submit testimony for House Committees

Journals

Transcripts

Rules

Audio/Video

FOIA Information

House Employment Opportunities

Log In

Mobile Top Bar

Search the 104th General Assembly

Enter keywords to search the Illinois General Assembly website.

Full Text of SB0807

Home

Legislation

Full Text

SB0807 - 104th General Assembly

Bill Status

Full Text

Votes

Witness Slips

Select Menu

Bill Status

Full Text

Votes

Witness Slips

Printer Friendly Version

Introduced

Engrossed

Enrolled

Senate Amendment 001

Senate Amendment 002

House Amendment 001

Printer Friendly Version

Introduced

Engrossed

Enrolled

Senate Amendment 001

Senate Amendment 002

House Amendment 001

Open PDF

SB0807 Enrolled
LRB104 07206 SPS 17243 b
1

AN ACT concerning State government.

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 Sections 401, 403, 700, 1505, 1506.6, and 2800 as
6
follows:

7

(820 ILCS 405/401)

(from Ch. 48, par. 401)
8

Sec. 401.
Weekly Benefit Amount - Dependents' Allowances.
9

(I) A. With respect to any week beginning in a benefit year
10
beginning prior to January 4, 2004, an individual's weekly
11
benefit amount shall be an amount equal to the weekly benefit
12
amount as defined in the provisions of this Act as amended and
13
in effect on November 18, 2011.
14

B. 1. With respect to any benefit year beginning on or
15
after January 4, 2004 and before January 6, 2008, an
16
individual's weekly benefit amount shall be 48% of the
17
individual's prior average weekly wage, rounded (if not
18
already a multiple of one dollar) to the next higher dollar;
19
provided, however, that the weekly benefit amount cannot
20
exceed the maximum weekly benefit amount and cannot be less
21
than $51. Except as otherwise provided in this Section, with
22
respect to any benefit year beginning on or after January 6,
23
2008, an individual's weekly benefit amount shall be 47% of

SB0807 Enrolled
- 2 -
LRB104 07206 SPS 17243 b
1
the individual's prior average weekly wage, rounded (if not
2
already a multiple of one dollar) to the next higher dollar;
3
provided, however, that the weekly benefit amount cannot
4
exceed the maximum weekly benefit amount and cannot be less
5
than $51. With respect to any benefit year beginning on or
6
after January 1,
2029

2027
and before January 1,
2030

2028
, an
7
individual's weekly benefit amount shall be
40.8%

40.6%
of the
8
individual's prior average weekly wage, rounded (if not
9
already a multiple of one dollar) to the next higher dollar;
10
provided, however, that the weekly benefit amount cannot
11
exceed the maximum weekly benefit amount and cannot be less
12
than $51.
13

2. For the purposes of this subsection:
14

An individual's "prior average weekly wage" means the
15
total wages for insured work paid to that individual during
16
the 2 calendar quarters of the individual's base period in
17
which such total wages were highest, divided by 26. If the
18
quotient is not already a multiple of one dollar, it shall be
19
rounded to the nearest dollar; however if the quotient is
20
equally near 2 multiples of one dollar, it shall be rounded to
21
the higher multiple of one dollar.
22

"Determination date" means June 1 and December 1 of each
23
calendar year except that, for the purposes of this Act only,
24
there shall be no June 1 determination date in any year.
25

"Determination period" means, with respect to each June 1
26
determination date, the 12 consecutive calendar months ending

SB0807 Enrolled
- 3 -
LRB104 07206 SPS 17243 b
1
on the immediately preceding December 31 and, with respect to
2
each December 1 determination date, the 12 consecutive
3
calendar months ending on the immediately preceding June 30.
4

"Benefit period" means the 12 consecutive calendar month
5
period beginning on the first day of the first calendar month
6
immediately following a determination date, except that, with
7
respect to any calendar year in which there is a June 1
8
determination date, "benefit period" shall mean the 6
9
consecutive calendar month period beginning on the first day
10
of the first calendar month immediately following the
11
preceding December 1 determination date and the 6 consecutive
12
calendar month period beginning on the first day of the first
13
calendar month immediately following the June 1 determination
14
date.
15

"Gross wages" means all the wages paid to individuals
16
during the determination period immediately preceding a
17
determination date for insured work, and reported to the
18
Director by employers prior to the first day of the third
19
calendar month preceding that date.
20

"Covered employment" for any calendar month means the
21
total number of individuals, as determined by the Director,
22
engaged in insured work at mid-month.
23

"Average monthly covered employment" means one-twelfth of
24
the sum of the covered employment for the 12 months of a
25
determination period.
26

"Statewide average annual wage" means the quotient,

SB0807 Enrolled
- 4 -
LRB104 07206 SPS 17243 b
1
obtained by dividing gross wages by average monthly covered
2
employment for the same determination period, rounded (if not
3
already a multiple of one cent) to the nearest cent.
4

"Statewide average weekly wage" means the quotient,
5
obtained by dividing the statewide average annual wage by 52,
6
rounded (if not already a multiple of one cent) to the nearest
7
cent. Notwithstanding any provision of this Section to the
8
contrary, the statewide average weekly wage for any benefit
9
period prior to calendar year 2012 shall be as determined by
10
the provisions of this Act as amended and in effect on November
11
18, 2011. Notwithstanding any provisions of this Section to
12
the contrary, the statewide average weekly wage for the
13
benefit period of calendar year 2012 shall be $856.55 and for
14
each calendar year thereafter, the statewide average weekly
15
wage shall be the statewide average weekly wage, as determined
16
in accordance with this sentence, for the immediately
17
preceding benefit period plus (or minus) an amount equal to
18
the percentage change in the statewide average weekly wage, as
19
computed in accordance with the first sentence of this
20
paragraph, between the 2 immediately preceding benefit
21
periods, multiplied by the statewide average weekly wage, as
22
determined in accordance with this sentence, for the
23
immediately preceding benefit period. However, for purposes of
24
the Workers' Compensation Act, the statewide average weekly
25
wage will be computed using June 1 and December 1
26
determination dates of each calendar year and such

SB0807 Enrolled
- 5 -
LRB104 07206 SPS 17243 b
1
determination shall not be subject to the limitation of the
2
statewide average weekly wage as computed in accordance with
3
the preceding sentence of this paragraph.
4

With respect to any week beginning in a benefit year
5
beginning prior to January 4, 2004, "maximum weekly benefit
6
amount" with respect to each week beginning within a benefit
7
period shall be as defined in the provisions of this Act as
8
amended and in effect on November 18, 2011.
9

With respect to any benefit year beginning on or after
10
January 4, 2004 and before January 6, 2008, "maximum weekly
11
benefit amount" with respect to each week beginning within a
12
benefit period means 48% of the statewide average weekly wage,
13
rounded (if not already a multiple of one dollar) to the next
14
higher dollar.
15

Except as otherwise provided in this Section, with respect
16
to any benefit year beginning on or after January 6, 2008,
17
"maximum weekly benefit amount" with respect to each week
18
beginning within a benefit period means 47% of the statewide
19
average weekly wage, rounded (if not already a multiple of one
20
dollar) to the next higher dollar.
21

With respect to any benefit year beginning on or after
22
January 1,
2029

2027
and before January 1,
2030

2028
, "maximum
23
weekly benefit amount" with respect to each week beginning
24
within a benefit period means
40.8%

40.6%
of the statewide
25
average weekly wage, rounded (if not already a multiple of one
26
dollar) to the next higher dollar.

SB0807 Enrolled
- 6 -
LRB104 07206 SPS 17243 b
1

C. With respect to any week beginning in a benefit year
2
beginning prior to January 4, 2004, an individual's
3
eligibility for a dependent allowance with respect to a
4
nonworking spouse or one or more dependent children shall be
5
as defined by the provisions of this Act as amended and in
6
effect on November 18, 2011.
7

With respect to any benefit year beginning on or after
8
January 4, 2004 and before January 6, 2008, an individual to
9
whom benefits are payable with respect to any week shall, in
10
addition to those benefits, be paid, with respect to such
11
week, as follows: in the case of an individual with a
12
nonworking spouse, 9% of the individual's prior average weekly
13
wage, rounded (if not already a multiple of one dollar) to the
14
next higher dollar, provided, that the total amount payable to
15
the individual with respect to a week shall not exceed 57% of
16
the statewide average weekly wage, rounded (if not already a
17
multiple of one dollar) to the next higher dollar; and in the
18
case of an individual with a dependent child or dependent
19
children, 17.2% of the individual's prior average weekly wage,
20
rounded (if not already a multiple of one dollar) to the next
21
higher dollar, provided that the total amount payable to the
22
individual with respect to a week shall not exceed 65.2% of the
23
statewide average weekly wage, rounded (if not already a
24
multiple of one dollar) to the next higher dollar.
25

With respect to any benefit year beginning on or after
26
January 6, 2008 and before January 1, 2010, an individual to

SB0807 Enrolled
- 7 -
LRB104 07206 SPS 17243 b
1
whom benefits are payable with respect to any week shall, in
2
addition to those benefits, be paid, with respect to such
3
week, as follows: in the case of an individual with a
4
nonworking spouse, 9% of the individual's prior average weekly
5
wage, rounded (if not already a multiple of one dollar) to the
6
next higher dollar, provided, that the total amount payable to
7
the individual with respect to a week shall not exceed 56% of
8
the statewide average weekly wage, rounded (if not already a
9
multiple of one dollar) to the next higher dollar; and in the
10
case of an individual with a dependent child or dependent
11
children, 18.2% of the individual's prior average weekly wage,
12
rounded (if not already a multiple of one dollar) to the next
13
higher dollar, provided that the total amount payable to the
14
individual with respect to a week shall not exceed 65.2% of the
15
statewide average weekly wage, rounded (if not already a
16
multiple of one dollar) to the next higher dollar.
17

The additional amount paid pursuant to this subsection in
18
the case of an individual with a dependent child or dependent
19
children shall be referred to as the "dependent child
20
allowance", and the percentage rate by which an individual's
21
prior average weekly wage is multiplied pursuant to this
22
subsection to calculate the dependent child allowance shall be
23
referred to as the "dependent child allowance rate".
24

Except as otherwise provided in this Section, with respect
25
to any benefit year beginning on or after January 1, 2010, an
26
individual to whom benefits are payable with respect to any

SB0807 Enrolled
- 8 -
LRB104 07206 SPS 17243 b
1
week shall, in addition to those benefits, be paid, with
2
respect to such week, as follows: in the case of an individual
3
with a nonworking spouse, the greater of (i) 9% of the
4
individual's prior average weekly wage, rounded (if not
5
already a multiple of one dollar) to the next higher dollar, or
6
(ii) $15, provided that the total amount payable to the
7
individual with respect to a week shall not exceed 56% of the
8
statewide average weekly wage, rounded (if not already a
9
multiple of one dollar) to the next higher dollar; and in the
10
case of an individual with a dependent child or dependent
11
children, the greater of (i) the product of the dependent
12
child allowance rate multiplied by the individual's prior
13
average weekly wage, rounded (if not already a multiple of one
14
dollar) to the next higher dollar, or (ii) the lesser of $50 or
15
50% of the individual's weekly benefit amount, rounded (if not
16
already a multiple of one dollar) to the next higher dollar,
17
provided that the total amount payable to the individual with
18
respect to a week shall not exceed the product of the statewide
19
average weekly wage multiplied by the sum of 47% plus the
20
dependent child allowance rate, rounded (if not already a
21
multiple of one dollar) to the next higher dollar.
22

With respect to any benefit year beginning on or after
23
January 1,
2029

2027
and before January 1,
2030

2028
, an
24
individual to whom benefits are payable with respect to any
25
week shall, in addition to those benefits, be paid, with
26
respect to such week, as follows: in the case of an individual

SB0807 Enrolled
- 9 -
LRB104 07206 SPS 17243 b
1
with a nonworking spouse, the greater of (i) 9% of the
2
individual's prior average weekly wage, rounded (if not
3
already a multiple of one dollar) to the next higher dollar, or
4
(ii) $15, provided that the total amount payable to the
5
individual with respect to a week shall not exceed
49.8%

49.6%

6
of the statewide average weekly wage, rounded (if not already
7
a multiple of one dollar) to the next higher dollar; and in the
8
case of an individual with a dependent child or dependent
9
children, the greater of (i) the product of the dependent
10
child allowance rate multiplied by the individual's prior
11
average weekly wage, rounded (if not already a multiple of one
12
dollar) to the next higher dollar, or (ii) the lesser of $50 or
13
50% of the individual's weekly benefit amount, rounded (if not
14
already a multiple of one dollar) to the next higher dollar,
15
provided that the total amount payable to the individual with
16
respect to a week shall not exceed the product of the statewide
17
average weekly wage multiplied by the sum of
40.8%

40.6%
plus
18
the dependent child allowance rate, rounded (if not already a
19
multiple of one dollar) to the next higher dollar.
20

With respect to each benefit year beginning after calendar
21
year 2012, the dependent child allowance rate shall be the sum
22
of the allowance adjustment applicable pursuant to Section
23
1400.1 to the calendar year in which the benefit year begins,
24
plus the dependent child allowance rate with respect to each
25
benefit year beginning in the immediately preceding calendar
26
year, except as otherwise provided in this subsection. The

SB0807 Enrolled
- 10 -
LRB104 07206 SPS 17243 b
1
dependent child allowance rate with respect to each benefit
2
year beginning in calendar year 2010 shall be 17.9%. The
3
dependent child allowance rate with respect to each benefit
4
year beginning in calendar year 2011 shall be 17.4%. The
5
dependent child allowance rate with respect to each benefit
6
year beginning in calendar year 2012 shall be 17.0% and, with
7
respect to each benefit year beginning after calendar year
8
2012, shall not be less than 17.0% or greater than 17.9%.
9

For the purposes of this subsection:
10

"Dependent" means a child or a nonworking spouse.
11

"Child" means a natural child, stepchild, or adopted child
12
of an individual claiming benefits under this Act or a child
13
who is in the custody of any such individual by court order,
14
for whom the individual is supplying and, for at least 90
15
consecutive days (or for the duration of the parental
16
relationship if it has existed for less than 90 days)
17
immediately preceding any week with respect to which the
18
individual has filed a claim, has supplied more than one-half
19
the cost of support, or has supplied at least 1/4 of the cost
20
of support if the individual and the other parent, together,
21
are supplying and, during the aforesaid period, have supplied
22
more than one-half the cost of support, and are, and were
23
during the aforesaid period, members of the same household;
24
and who, on the first day of such week (a) is under 18 years of
25
age, or (b) is, and has been during the immediately preceding
26
90 days, unable to work because of illness or other

SB0807 Enrolled
- 11 -
LRB104 07206 SPS 17243 b
1
disability: provided, that no person who has been determined
2
to be a child of an individual who has been allowed benefits
3
with respect to a week in the individual's benefit year shall
4
be deemed to be a child of the other parent, and no other
5
person shall be determined to be a child of such other parent,
6
during the remainder of that benefit year.
7

"Nonworking spouse" means the lawful husband or wife of an
8
individual claiming benefits under this Act, for whom more
9
than one-half the cost of support has been supplied by the
10
individual for at least 90 consecutive days (or for the
11
duration of the marital relationship if it has existed for
12
less than 90 days) immediately preceding any week with respect
13
to which the individual has filed a claim, but only if the
14
nonworking spouse is currently ineligible to receive benefits
15
under this Act by reason of the provisions of Section 500E.
16

An individual who was obligated by law to provide for the
17
support of a child or of a nonworking spouse for the aforesaid
18
period of 90 consecutive days, but was prevented by illness or
19
injury from doing so, shall be deemed to have provided more
20
than one-half the cost of supporting the child or nonworking
21
spouse for that period.
22

(II) (Blank).
23
(Source: P.A. 102-671, eff. 11-30-21; 102-700, eff. 4-19-22;
24
102-1105, eff. 1-1-23; 103-1059, eff. 12-20-24.)

25

(820 ILCS 405/403)

(from Ch. 48, par. 403)

SB0807 Enrolled
- 12 -
LRB104 07206 SPS 17243 b
1

Sec. 403.
Maximum total amount of benefits.
2

(I) A. With respect to any benefit year beginning prior to
3
September 30, 1979, any otherwise eligible individual shall be
4
entitled, during such benefit year, to a maximum total amount
5
of benefits as shall be determined in the manner set forth in
6
this Act as amended and in effect on November 9, 1977.
7

B. With respect to any benefit year beginning on or after
8
September 30, 1979, except as otherwise provided in this
9
Section, any otherwise eligible individual shall be entitled,
10
during such benefit year, to a maximum total amount of
11
benefits equal to 26 times the individual's weekly benefit
12
amount plus dependents' allowances, or to the total wages for
13
insured work paid to such individual during the individual's
14
base period, whichever amount is smaller. With respect to any
15
benefit year beginning in calendar year 2012, any otherwise
16
eligible individual shall be entitled, during such benefit
17
year, to a maximum total amount of benefits equal to 25 times
18
the individual's weekly benefit amount plus dependents'
19
allowances, or to the total wages for insured work paid to such
20
individual during the individual's base period, whichever
21
amount is smaller. With respect to any benefit year beginning
22
on or after January 1,
2029

2027
and before January 1,
2030

23
2028
, any otherwise eligible individual shall be entitled,
24
during such benefit year, to a maximum total amount of
25
benefits equal to
24

23
times the individual's weekly benefit
26
amount plus dependents' allowances, or to the total wages for

SB0807 Enrolled
- 13 -
LRB104 07206 SPS 17243 b
1
insured work paid to such individual during the individual's
2
base period, whichever amount is smaller.
3

(II) (Blank).
4
(Source: P.A. 102-671, eff. 11-30-21; 102-700, eff. 4-19-22;
5
102-1105, eff. 1-1-23; 103-1059, eff. 12-20-24.)

6

(820 ILCS 405/700)

(from Ch. 48, par. 450)
7

Sec. 700.
Filing claims for benefits.

8

A.
Claims for benefits shall be made in accordance with
9
such regulations as the Director may prescribe. Each employer
10
shall post and maintain printed statements concerning such
11
regulations or such other matters as the Director may by
12
regulation prescribe in places readily accessible to
13
individuals in such employer's service. Each employer shall
14
supply to such individuals copies of such printed statements
15
or materials relating to claims for benefits as the Director
16
may by regulation prescribe. Such printed statements shall be
17
supplied by the Director to each employer without cost to the
18
employer.
19

B. 1. When an employer employing 75 or more employees in
20
this State at any point in time during the calendar year
21
immediately preceding the calendar year in which a layoff or
22
separation occurs resulting in the separation of 50 or more
23
employees at a single site of employment, excluding part-time
24
employees as defined in subsection (e) of Section 5 of the
25
Illinois Worker Adjustment and Retraining Notification Act,

SB0807 Enrolled
- 14 -
LRB104 07206 SPS 17243 b
1
conducts such a layoff or separation, the employer shall
2
submit the name of each separated employee, each separated
3
employee's social security number, the beginning date of each
4
employee's separation, and, if applicable, the return to work
5
date for each such employee, to the Department in the secure
6
manner prescribed by the Department. Submissions required by
7
this subsection shall be sent to the Department as soon as
8
practicable prior to the beginning of any such separation.
9

2. Submission of the information by an employer in
10
accordance with this subsection shall not be construed as a
11
determination of eligibility for unemployment insurance
12
benefits, and shall have no effect on an individual or
13
employing unit's rights or responsibilities as set forth in
14
this Act unless specifically stated. The Department may adopt
15
rules necessary to implement and administer this subsection.
16
The Department is authorized to enter into an appropriate
17
agreement with the Department of Commerce and Economic
18
Opportunity to provide information submitted under this
19
subsection to assist in the coordination of layoff response
20
activities.
21

3. In no event shall this subsection apply to any employer
22
with respect to employees working in the construction industry
23
who are covered by a bona fide collective bargaining agreement
24
with a labor organization.
25

4. For the purposes of this subsection:
26

"Construction industry" means any constructing, altering,

SB0807 Enrolled
- 15 -
LRB104 07206 SPS 17243 b
1
reconstructing, repairing, rehabilitating, refinishing,
2
refurbishing, remodeling, remediating, renovating, custom
3
fabricating, maintenance, landscaping, improving, wrecking,
4
painting, decorating, demolishing, and adding to or
5
subtracting from any building, structure, highway, roadway,
6
street, bridge, alley, sewer, ditch, sewage disposal plant,
7
water works, parking facility, railroad, excavation, or other
8
structure, project, development, or real property, or
9
improvement, or to any part thereof, including moving
10
construction-related materials on the job site to or from the
11
job site, snow plowing, snow removal, and refuse collection,
12
whether or not the performance of the work involves the
13
addition to, or fabrication into, any structure, project,
14
development, or real property, or improvement, of any material
15
or article of merchandise.

16

"Single site of employment" has the meaning set forth in
17
56 Ill. Adm. Code 230.120.

18
(Source: Laws 1951, p. 32
.)

19

(820 ILCS 405/1505)

(from Ch. 48, par. 575)
20

Sec. 1505.
Adjustment of state experience factor.
21

(I) A. For calendar years prior to 1988, the state
22
experience factor shall be adjusted in accordance with the
23
provisions of this Act as amended and in effect on November 18,
24
2011.
25

B. (Blank).

SB0807 Enrolled
- 16 -
LRB104 07206 SPS 17243 b
1

C. For calendar year 1988 and each calendar year
2
thereafter, for which the state experience factor is being
3
determined.
4

1. For every $50,000,000 (or fraction thereof) by
5

which the adjusted trust fund balance falls below the
6

target balance set forth in this subsection, the state
7

experience factor for the succeeding year shall be
8

increased one percent absolute.
9

For every $50,000,000 (or fraction thereof) by which
10

the adjusted trust fund balance exceeds the target balance
11

set forth in this subsection, the state experience factor
12

for the succeeding year shall be decreased by one percent
13

absolute.
14

The target balance in each calendar year prior to 2003
15

is $750,000,000. The target balance in calendar year 2003
16

is $920,000,000. The target balance in calendar year 2004
17

is $960,000,000. The target balance in calendar year 2005
18

and each calendar year through 2022 is $1,000,000,000. The
19

target balance in calendar year 2023 and each calendar
20

year thereafter is $1,750,000,000.
21

2. For the purposes of this subsection:
22

"Net trust fund balance" is the amount standing to the
23

credit of this State's account in the unemployment trust
24

fund as of June 30 of the calendar year immediately
25

preceding the year for which a state experience factor is
26

being determined.

SB0807 Enrolled
- 17 -
LRB104 07206 SPS 17243 b
1

"Adjusted trust fund balance" is the net trust fund
2

balance minus the sum of the benefit reserves for fund
3

building for July 1, 1987 through June 30 of the year prior
4

to the year for which the state experience factor is being
5

determined. The adjusted trust fund balance shall not be
6

less than zero. If the preceding calculation results in a
7

number which is less than zero, the amount by which it is
8

less than zero shall reduce the sum of the benefit
9

reserves for fund building for subsequent years.
10

For the purpose of determining the state experience
11

factor for 1989 and for each calendar year thereafter, the
12

following "benefit reserves for fund building" shall apply
13

for each state experience factor calculation in which that
14

12 month period is applicable:
15

a. For the 12 month period ending on June 30, 1988,
16

the "benefit reserve for fund building" shall be
17

8/104th of the total benefits paid from January 1,
18

1988 through June 30, 1988.
19

b. For the 12 month period ending on June 30, 1989,
20

the "benefit reserve for fund building" shall be the
21

sum of:
22

i. 8/104ths of the total benefits paid from
23

July 1, 1988 through December 31, 1988, plus
24

ii. 4/108ths of the total benefits paid from
25

January 1, 1989 through June 30, 1989.
26

c. For the 12 month period ending on June 30, 1990,

SB0807 Enrolled
- 18 -
LRB104 07206 SPS 17243 b
1

the "benefit reserve for fund building" shall be
2

4/108ths of the total benefits paid from July 1, 1989
3

through December 31, 1989.
4

d. For 1992 and for each calendar year thereafter,
5

the "benefit reserve for fund building" for the 12
6

month period ending on June 30, 1991 and for each
7

subsequent 12 month period shall be zero.
8

3. Notwithstanding the preceding provisions of this
9

subsection, for calendar years 1988 through 2003, the
10

state experience factor shall not be increased or
11

decreased by more than 15 percent absolute.
12

D. Notwithstanding the provisions of subsection C, the
13
adjusted state experience factor:
14

1. Shall be 111 percent for calendar year 1988;
15

2. Shall not be less than 75 percent nor greater than
16

135 percent for calendar years 1989 through 2003; and
17

shall not be less than 75% nor greater than 150% for
18

calendar year 2004 and each calendar year thereafter, not
19

counting any increase pursuant to subsection D-1, D-2, or
20

D-3;
21

3. Shall not be decreased by more than 5 percent
22

absolute for any calendar year, beginning in calendar year
23

1989 and through calendar year 1992, by more than 6%
24

absolute for calendar years 1993 through 1995, by more
25

than 10% absolute for calendar years 1999 through 2003 and
26

by more than 12% absolute for calendar year 2004 and each

SB0807 Enrolled
- 19 -
LRB104 07206 SPS 17243 b
1

calendar year thereafter, from the adjusted state
2

experience factor of the calendar year preceding the
3

calendar year for which the adjusted state experience
4

factor is being determined;
5

4. Shall not be increased by more than 15% absolute
6

for calendar year 1993, by more than 14% absolute for
7

calendar years 1994 and 1995, by more than 10% absolute
8

for calendar years 1999 through 2003 and by more than 16%
9

absolute for calendar year 2004 and each calendar year
10

thereafter, from the adjusted state experience factor for
11

the calendar year preceding the calendar year for which
12

the adjusted state experience factor is being determined;
13

5. Shall be 100% for calendar years 1996, 1997, and
14

1998.
15

D-1. The adjusted state experience factor for each of
16
calendar years 2013 through 2015 shall be increased by 5%
17
absolute above the adjusted state experience factor as
18
calculated without regard to this subsection. The adjusted
19
state experience factor for each of calendar years 2016
20
through 2018 shall be increased by 6% absolute above the
21
adjusted state experience factor as calculated without regard
22
to this subsection. The increase in the adjusted state
23
experience factor for calendar year 2018 pursuant to this
24
subsection shall not be counted for purposes of applying
25
paragraph 3 or 4 of subsection D to the calculation of the
26
adjusted state experience factor for calendar year 2019.

SB0807 Enrolled
- 20 -
LRB104 07206 SPS 17243 b
1

D-2. (Blank).
2

D-3. The adjusted state experience factor for calendar
3
year
2029

2027
shall be increased by 20% absolute above the
4
adjusted state experience factor as calculated without regard
5
to this subsection. The increase in the adjusted state
6
experience factor for calendar year
2029

2027
pursuant to this
7
subsection shall not be counted for purposes of applying
8
paragraph 3 or 4 of subsection D to the calculation of the
9
adjusted state experience factor for calendar year
2030

2028
.
10

D-4. The adjusted state experience factor for calendar
11
years beginning in 2024 shall be increased by 3% absolute
12
above the adjusted state experience factor as calculated
13
without regard to this subsection or subsection D-3. The
14
increase in the state experience factor provided for in this
15
subsection shall not be counted for purposes of applying
16
paragraph 3 or 4 of subsection D to the calculation of the
17
adjusted state experience factor for the following calendar
18
year. This subsection shall cease to be operative beginning
19
January 1 of the calendar year following the calendar year in
20
which the total amount of the transfers of funds provided for
21
in subsection B of Part (I) of Section 2101.1 equals the total
22
amount of the appropriation.
23

E. The amount standing to the credit of this State's
24
account in the unemployment trust fund as of June 30 shall be
25
deemed to include as part thereof (a) any amount receivable on
26
that date from any Federal governmental agency, or as a

SB0807 Enrolled
- 21 -
LRB104 07206 SPS 17243 b
1
payment in lieu of contributions under the provisions of
2
Sections 1403 and 1405 B and paragraph 2 of Section 302C, in
3
reimbursement of benefits paid to individuals, and (b) amounts
4
credited by the Secretary of the Treasury of the United States
5
to this State's account in the unemployment trust fund
6
pursuant to Section 903 of the Federal Social Security Act, as
7
amended, including any such amounts which have been
8
appropriated by the General Assembly in accordance with the
9
provisions of Section 2100 B for expenses of administration,
10
except any amounts which have been obligated on or before that
11
date pursuant to such appropriation.
12

(II) (Blank).
13
(Source: P.A. 102-671, eff. 11-30-21; 102-700, eff. 4-19-22;
14
102-1105, eff. 1-1-23; 103-1059, eff. 12-20-24.)

15

(820 ILCS 405/1506.6)
16

Sec. 1506.6.
Surcharge; specified period.
17

(I) For each employer whose contribution rate for calendar
18
year
2029

2027
is determined pursuant to Section 1500 or
19
1506.1, in addition to the contribution rate established
20
pursuant to Section 1506.3, an additional surcharge of 0.350%
21
shall be added to the contribution rate. The surcharge
22
established by this Section shall be due at the same time as
23
other contributions with respect to the quarter are due, as
24
provided in Section 1400. Payments attributable to the
25
surcharge established pursuant to this Section shall be

SB0807 Enrolled
- 22 -
LRB104 07206 SPS 17243 b
1
contributions and deposited into the clearing account.
2

(II) (Blank).
3
(Source: P.A. 102-671, eff. 11-30-21; 102-700, eff. 4-19-22;
4
102-1105, eff. 1-1-23; 103-1059, eff. 12-20-24.)

5

(820 ILCS 405/2800)

(from Ch. 48, par. 780)
6

Sec. 2800.
Violations and penalties.
7

A. It shall be unlawful for any person or employing unit
8
to--
9

1. Make a false statement or representation or fail to
10

disclose a material fact:
11

a. To obtain, or increase, or prevent, or reduce
12

any benefit or payment under the provisions of this
13

Act, or under the unemployment compensation law of any
14

State or the Federal Government, either for himself or
15

for any other person; or
16

b. To avoid or reduce any contribution or other
17

payment required from an employing unit under this
18

Act.
19

2. Fail to pay a contribution due under the provisions
20

of this Act.
21

3. Fail to furnish any report, audit, or information
22

duly required by the Director under this Act.
23

4. Refuse to allow the Director or his duly authorized
24

representative to inspect or copy the pay roll or other
25

records or documents relative to the enforcement of this

SB0807 Enrolled
- 23 -
LRB104 07206 SPS 17243 b
1

Act or required by this Act.
2

5. Make any deduction from the wages of any individual
3

in its employ because of its liability for the payment of
4

contributions required by this Act.
5

6. Knowingly fail to furnish to any individual in its
6

employ any notice, report, or information duly required
7

under the provisions of this Act or the rules or
8

regulations of the Director.
9

7. Attempt to induce any individual, directly or
10

indirectly (by promise of re-employment or by threat not
11

to employ or not to re-employ or by any other means), to
12

refrain from claiming or accepting benefits or to waive
13

any other rights under this Act; or to maintain a rehiring
14

policy which discriminates against former individuals in
15

its employ by reason of their having claimed benefits.
16

8. Pay contributions upon wages for services not
17

rendered for such employing unit if the purpose of such
18

payment is either to reduce the amount of contributions
19

due or to become due from any employing unit or to affect
20

the benefit rights of any individual.
21

9. Solicit, or aid or abet the solicitation of,
22

information from any individual concerning his place of
23

employment, residence, assets or earnings, by any means
24

which are intended to mislead such individual to believe
25

that the person or employing unit seeking such information
26

is the Department or one of its Divisions or branches, or a

SB0807 Enrolled
- 24 -
LRB104 07206 SPS 17243 b
1

representative thereof.
2

B.
Except as provided in subsection C, any

Any
employing
3
unit or person who willfully violates any provision of this
4
Section or any other provision of this Act or any rule or
5
regulation promulgated thereunder, or does any act prohibited
6
by this Act, or who fails, neglects, or refuses to perform any
7
duty required by any provision of this Act or rule or
8
regulation of the Director, within the time prescribed by the
9
Director, for which no penalty has been specifically provided,
10
or who fails, neglects, or refuses to obey any lawful order
11
given or made by the Director, shall be guilty of a Class B
12
misdemeanor, and each such act, failure, neglect, or refusal
13
shall constitute a separate and distinct offense. An employing
14
unit's or person's willful filing of a fraudulent quarterly
15
wage report shall constitute a Class 4 felony if the amount of
16
contributions owed with respect to the quarter is less than
17
$300 and a Class 3 felony if the amount of contributions owed
18
with respect to the quarter is $300 or more. An employing
19
unit's or person's willful failure to honor a subpoena issued
20
by the Department shall constitute a Class 4 felony. If a
21
person or employing unit described in this Section is a
22
corporation, the president, the secretary, and the treasurer,
23
and any other officer exercising corresponding functions,
24
shall each be subject to the aforesaid penalties for the
25
violation of any provisions of this Section of which he or they
26
had or, in the exercise of his or their duties, ought to have

SB0807 Enrolled
- 25 -
LRB104 07206 SPS 17243 b
1
had knowledge, not including the provisions regarding the
2
filing of a fraudulent quarterly wage report or the willful
3
failure to honor a subpoena.
4

C. An employer that willfully fails to comply with the
5
requirements of subsection B of Section 700 may be subject to a
6
civil penalty of not more than $750 for each day of the
7
employer's violation after the separations begin to occur, as
8
determined by the Department.

9
(Source: P.A. 98-107, eff. 7-23-13.)

10

Section 99.
Effective date.
This Act takes effect January
11
1, 2027.

Footer

Disclaimer

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.

Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.
Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn