Bill Text: IL HB5813 | 2021-2022 | 102nd General Assembly | Introduced
Bill Title: 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.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2022-11-16 - Referred to Rules Committee [HB5813 Detail]
Download: Illinois-2021-HB5813-Introduced.html
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| 1 | AN ACT concerning employment.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Unemployment Insurance Act is amended by | |||||||||||||||||||||
| 5 | changing Section 1502.4 and by adding Section 1503.2 as | |||||||||||||||||||||
| 6 | follows:
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| 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 | |||||||||||||||||||||
| 10 | unemployment that begins on or after March 15, 2020, and | |||||||||||||||||||||
| 11 | before June 30, 2021 December 31, 2020, and is directly or | |||||||||||||||||||||
| 12 | indirectly attributable to COVID-19, notwithstanding any other | |||||||||||||||||||||
| 13 | provisions to the contrary an employer that is subject to the | |||||||||||||||||||||
| 14 | payment of contributions shall not be chargeable for any | |||||||||||||||||||||
| 15 | benefit charges. | |||||||||||||||||||||
| 16 | B. With respect to any regular benefits paid for a week of | |||||||||||||||||||||
| 17 | unemployment that begins on or after March 15, 2020, and | |||||||||||||||||||||
| 18 | before June 30, 2021 December 31, 2020, and is directly or | |||||||||||||||||||||
| 19 | indirectly attributable to COVID-19, notwithstanding any other | |||||||||||||||||||||
| 20 | provisions to the contrary except subsection E, a nonprofit | |||||||||||||||||||||
| 21 | organization that is subject to making payments in lieu of | |||||||||||||||||||||
| 22 | contributions shall be chargeable for 50% of the benefits | |||||||||||||||||||||
| 23 | paid. | |||||||||||||||||||||
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| 1 | C. With respect to any benefits paid for a week of | ||||||
| 2 | unemployment that begins on or after March 15, 2020, and | ||||||
| 3 | before June 30, 2021 December 31, 2020, and is directly or | ||||||
| 4 | indirectly attributable to COVID-19, notwithstanding any other | ||||||
| 5 | provisions to the contrary except subsection E, the State and | ||||||
| 6 | any local government that is subject to making payments in | ||||||
| 7 | lieu of contributions shall be chargeable for 50% of the | ||||||
| 8 | benefits paid, irrespective of whether the State or local | ||||||
| 9 | government paid the individual who received the benefits wages | ||||||
| 10 | for insured work during the individual's base period. | ||||||
| 11 | D. Subsections A, B, and C shall only apply to the extent | ||||||
| 12 | that the employer can show that the individual's unemployment | ||||||
| 13 | for the week was directly or indirectly attributable to | ||||||
| 14 | COVID-19. | ||||||
| 15 | E. No employer shall be chargeable for the week of | ||||||
| 16 | benefits paid to an individual under the provisions of | ||||||
| 17 | subsection D-5 of Section 500.
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| 18 | (Source: P.A. 101-633, eff. 6-5-20; 102-671, eff. 11-30-21.)
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| 19 | (820 ILCS 405/1503.2 new) | ||||||
| 20 | Sec. 1503.2. Benefit ratio for calendar years 2023 and | ||||||
| 21 | 2024. | ||||||
| 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 | ||||||
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| 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 | ||||||
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| 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 | ||||||
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| 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.
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| 16 | Section 99. Effective date. This Act takes effect January | ||||||
| 17 | 1, 2023.
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