Bill Text: IL SB0807 | 2025-2026 | 104th General Assembly | Enrolled

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Bill Title: Amends the Unemployment Insurance Act. Provides that changes in specified benefit and contribution rates begin on or after January 1, 2029 (rather than January 1, 2027). Provides for an increase in the benefit and contribution rates. Provides that, when an employer employing 75 or more employees in the State conducts a layoff or separation that results in 50 or more employees being separated at a single site of employment, the employer shall submit specified information concerning the employees to the Department of Employment Security in a secure manner prescribed by the Department. Excludes from the provision any employer with respect to employees working in the construction industry who are covered by a bona fide collective bargaining agreement with a labor organization. Provides for civil penalties. Defines terms. Effective immediately.

Sponsorship: Partisan Bill (Democrat 4)

Status: (Enrolled) 2026-05-31 - Passed Both Houses [SB0807 Detail]

Download: Illinois-2025-SB0807-Enrolled.html

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AN ACT concerning State government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Unemployment Insurance Act is amended by
changing Sections 401, 403, 700, 1505, 1506.6, and 2800 as
follows:
(820 ILCS 405/401) (from Ch. 48, par. 401)
Sec. 401. Weekly Benefit Amount - Dependents' Allowances.
(I) A. With respect to any week beginning in a benefit year
beginning prior to January 4, 2004, an individual's weekly
benefit amount shall be an amount equal to the weekly benefit
amount as defined in the provisions of this Act as amended and
in effect on November 18, 2011.
B. 1. With respect to any benefit year beginning on or
after January 4, 2004 and before January 6, 2008, an
individual's weekly benefit amount shall be 48% of the
individual's prior average weekly wage, rounded (if not
already a multiple of one dollar) to the next higher dollar;
provided, however, that the weekly benefit amount cannot
exceed the maximum weekly benefit amount and cannot be less
than $51. Except as otherwise provided in this Section, with
respect to any benefit year beginning on or after January 6,
2008, an individual's weekly benefit amount shall be 47% of

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the individual's prior average weekly wage, rounded (if not
already a multiple of one dollar) to the next higher dollar;
provided, however, that the weekly benefit amount cannot
exceed the maximum weekly benefit amount and cannot be less
than $51. With respect to any benefit year beginning on or
after January 1, 2029 2027 and before January 1, 2030 2028, an
individual's weekly benefit amount shall be 40.8% 40.6% of the
individual's prior average weekly wage, rounded (if not
already a multiple of one dollar) to the next higher dollar;
provided, however, that the weekly benefit amount cannot
exceed the maximum weekly benefit amount and cannot be less
than $51.
2. For the purposes of this subsection:
An individual's "prior average weekly wage" means the
total wages for insured work paid to that individual during
the 2 calendar quarters of the individual's base period in
which such total wages were highest, divided by 26. If the
quotient is not already a multiple of one dollar, it shall be
rounded to the nearest dollar; however if the quotient is
equally near 2 multiples of one dollar, it shall be rounded to
the higher multiple of one dollar.
"Determination date" means June 1 and December 1 of each
calendar year except that, for the purposes of this Act only,
there shall be no June 1 determination date in any year.
"Determination period" means, with respect to each June 1
determination date, the 12 consecutive calendar months ending

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on the immediately preceding December 31 and, with respect to
each December 1 determination date, the 12 consecutive
calendar months ending on the immediately preceding June 30.
"Benefit period" means the 12 consecutive calendar month
period beginning on the first day of the first calendar month
immediately following a determination date, except that, with
respect to any calendar year in which there is a June 1
determination date, "benefit period" shall mean the 6
consecutive calendar month period beginning on the first day
of the first calendar month immediately following the
preceding December 1 determination date and the 6 consecutive
calendar month period beginning on the first day of the first
calendar month immediately following the June 1 determination
date.
"Gross wages" means all the wages paid to individuals
during the determination period immediately preceding a
determination date for insured work, and reported to the
Director by employers prior to the first day of the third
calendar month preceding that date.
"Covered employment" for any calendar month means the
total number of individuals, as determined by the Director,
engaged in insured work at mid-month.
"Average monthly covered employment" means one-twelfth of
the sum of the covered employment for the 12 months of a
determination period.
"Statewide average annual wage" means the quotient,

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obtained by dividing gross wages by average monthly covered
employment for the same determination period, rounded (if not
already a multiple of one cent) to the nearest cent.
"Statewide average weekly wage" means the quotient,
obtained by dividing the statewide average annual wage by 52,
rounded (if not already a multiple of one cent) to the nearest
cent. Notwithstanding any provision of this Section to the
contrary, the statewide average weekly wage for any benefit
period prior to calendar year 2012 shall be as determined by
the provisions of this Act as amended and in effect on November
18, 2011. Notwithstanding any provisions of this Section to
the contrary, the statewide average weekly wage for the
benefit period of calendar year 2012 shall be $856.55 and for
each calendar year thereafter, the statewide average weekly
wage shall be the statewide average weekly wage, as determined
in accordance with this sentence, for the immediately
preceding benefit period plus (or minus) an amount equal to
the percentage change in the statewide average weekly wage, as
computed in accordance with the first sentence of this
paragraph, between the 2 immediately preceding benefit
periods, multiplied by the statewide average weekly wage, as
determined in accordance with this sentence, for the
immediately preceding benefit period. However, for purposes of
the Workers' Compensation Act, the statewide average weekly
wage will be computed using June 1 and December 1
determination dates of each calendar year and such

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determination shall not be subject to the limitation of the
statewide average weekly wage as computed in accordance with
the preceding sentence of this paragraph.
With respect to any week beginning in a benefit year
beginning prior to January 4, 2004, "maximum weekly benefit
amount" with respect to each week beginning within a benefit
period shall be as defined in the provisions of this Act as
amended and in effect on November 18, 2011.
With respect to any benefit year beginning on or after
January 4, 2004 and before January 6, 2008, "maximum weekly
benefit amount" with respect to each week beginning within a
benefit period means 48% of the statewide average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar.
Except as otherwise provided in this Section, with respect
to any benefit year beginning on or after January 6, 2008,
"maximum weekly benefit amount" with respect to each week
beginning within a benefit period means 47% of the statewide
average weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar.
With respect to any benefit year beginning on or after
January 1, 2029 2027 and before January 1, 2030 2028, "maximum
weekly benefit amount" with respect to each week beginning
within a benefit period means 40.8% 40.6% of the statewide
average weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar.

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C. With respect to any week beginning in a benefit year
beginning prior to January 4, 2004, an individual's
eligibility for a dependent allowance with respect to a
nonworking spouse or one or more dependent children shall be
as defined by the provisions of this Act as amended and in
effect on November 18, 2011.
With respect to any benefit year beginning on or after
January 4, 2004 and before January 6, 2008, an individual to
whom benefits are payable with respect to any week shall, in
addition to those benefits, be paid, with respect to such
week, as follows: in the case of an individual with a
nonworking spouse, 9% of the individual's prior average weekly
wage, rounded (if not already a multiple of one dollar) to the
next higher dollar, provided, that the total amount payable to
the individual with respect to a week shall not exceed 57% of
the statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar; and in the
case of an individual with a dependent child or dependent
children, 17.2% of the individual's prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed 65.2% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar.
With respect to any benefit year beginning on or after
January 6, 2008 and before January 1, 2010, an individual to

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whom benefits are payable with respect to any week shall, in
addition to those benefits, be paid, with respect to such
week, as follows: in the case of an individual with a
nonworking spouse, 9% of the individual's prior average weekly
wage, rounded (if not already a multiple of one dollar) to the
next higher dollar, provided, that the total amount payable to
the individual with respect to a week shall not exceed 56% of
the statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar; and in the
case of an individual with a dependent child or dependent
children, 18.2% of the individual's prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed 65.2% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar.
The additional amount paid pursuant to this subsection in
the case of an individual with a dependent child or dependent
children shall be referred to as the "dependent child
allowance", and the percentage rate by which an individual's
prior average weekly wage is multiplied pursuant to this
subsection to calculate the dependent child allowance shall be
referred to as the "dependent child allowance rate".
Except as otherwise provided in this Section, with respect
to any benefit year beginning on or after January 1, 2010, an
individual to whom benefits are payable with respect to any

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week shall, in addition to those benefits, be paid, with
respect to such week, as follows: in the case of an individual
with a nonworking spouse, the greater of (i) 9% of the
individual's prior average weekly wage, rounded (if not
already a multiple of one dollar) to the next higher dollar, or
(ii) $15, provided that the total amount payable to the
individual with respect to a week shall not exceed 56% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar; and in the
case of an individual with a dependent child or dependent
children, the greater of (i) the product of the dependent
child allowance rate multiplied by the individual's prior
average weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar, or (ii) the lesser of $50 or
50% of the individual's weekly benefit amount, rounded (if not
already a multiple of one dollar) to the next higher dollar,
provided that the total amount payable to the individual with
respect to a week shall not exceed the product of the statewide
average weekly wage multiplied by the sum of 47% plus the
dependent child allowance rate, rounded (if not already a
multiple of one dollar) to the next higher dollar.
With respect to any benefit year beginning on or after
January 1, 2029 2027 and before January 1, 2030 2028, an
individual to whom benefits are payable with respect to any
week shall, in addition to those benefits, be paid, with
respect to such week, as follows: in the case of an individual

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with a nonworking spouse, the greater of (i) 9% of the
individual's prior average weekly wage, rounded (if not
already a multiple of one dollar) to the next higher dollar, or
(ii) $15, provided that the total amount payable to the
individual with respect to a week shall not exceed 49.8% 49.6%
of the statewide average weekly wage, rounded (if not already
a multiple of one dollar) to the next higher dollar; and in the
case of an individual with a dependent child or dependent
children, the greater of (i) the product of the dependent
child allowance rate multiplied by the individual's prior
average weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar, or (ii) the lesser of $50 or
50% of the individual's weekly benefit amount, rounded (if not
already a multiple of one dollar) to the next higher dollar,
provided that the total amount payable to the individual with
respect to a week shall not exceed the product of the statewide
average weekly wage multiplied by the sum of 40.8% 40.6% plus
the dependent child allowance rate, rounded (if not already a
multiple of one dollar) to the next higher dollar.
With respect to each benefit year beginning after calendar
year 2012, the dependent child allowance rate shall be the sum
of the allowance adjustment applicable pursuant to Section
1400.1 to the calendar year in which the benefit year begins,
plus the dependent child allowance rate with respect to each
benefit year beginning in the immediately preceding calendar
year, except as otherwise provided in this subsection. The

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dependent child allowance rate with respect to each benefit
year beginning in calendar year 2010 shall be 17.9%. The
dependent child allowance rate with respect to each benefit
year beginning in calendar year 2011 shall be 17.4%. The
dependent child allowance rate with respect to each benefit
year beginning in calendar year 2012 shall be 17.0% and, with
respect to each benefit year beginning after calendar year
2012, shall not be less than 17.0% or greater than 17.9%.
For the purposes of this subsection:
"Dependent" means a child or a nonworking spouse.
"Child" means a natural child, stepchild, or adopted child
of an individual claiming benefits under this Act or a child
who is in the custody of any such individual by court order,
for whom the individual is supplying and, for at least 90
consecutive days (or for the duration of the parental
relationship if it has existed for less than 90 days)
immediately preceding any week with respect to which the
individual has filed a claim, has supplied more than one-half
the cost of support, or has supplied at least 1/4 of the cost
of support if the individual and the other parent, together,
are supplying and, during the aforesaid period, have supplied
more than one-half the cost of support, and are, and were
during the aforesaid period, members of the same household;
and who, on the first day of such week (a) is under 18 years of
age, or (b) is, and has been during the immediately preceding
90 days, unable to work because of illness or other

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disability: provided, that no person who has been determined
to be a child of an individual who has been allowed benefits
with respect to a week in the individual's benefit year shall
be deemed to be a child of the other parent, and no other
person shall be determined to be a child of such other parent,
during the remainder of that benefit year.
"Nonworking spouse" means the lawful husband or wife of an
individual claiming benefits under this Act, for whom more
than one-half the cost of support has been supplied by the
individual for at least 90 consecutive days (or for the
duration of the marital relationship if it has existed for
less than 90 days) immediately preceding any week with respect
to which the individual has filed a claim, but only if the
nonworking spouse is currently ineligible to receive benefits
under this Act by reason of the provisions of Section 500E.
An individual who was obligated by law to provide for the
support of a child or of a nonworking spouse for the aforesaid
period of 90 consecutive days, but was prevented by illness or
injury from doing so, shall be deemed to have provided more
than one-half the cost of supporting the child or nonworking
spouse for that period.
(II) (Blank).
(Source: P.A. 102-671, eff. 11-30-21; 102-700, eff. 4-19-22;
102-1105, eff. 1-1-23; 103-1059, eff. 12-20-24.)
(820 ILCS 405/403) (from Ch. 48, par. 403)

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Sec. 403. Maximum total amount of benefits.
(I) A. With respect to any benefit year beginning prior to
September 30, 1979, any otherwise eligible individual shall be
entitled, during such benefit year, to a maximum total amount
of benefits as shall be determined in the manner set forth in
this Act as amended and in effect on November 9, 1977.
B. With respect to any benefit year beginning on or after
September 30, 1979, except as otherwise provided in this
Section, any otherwise eligible individual shall be entitled,
during such benefit year, to a maximum total amount of
benefits equal to 26 times the individual's weekly benefit
amount plus dependents' allowances, or to the total wages for
insured work paid to such individual during the individual's
base period, whichever amount is smaller. With respect to any
benefit year beginning in calendar year 2012, any otherwise
eligible individual shall be entitled, during such benefit
year, to a maximum total amount of benefits equal to 25 times
the individual's weekly benefit amount plus dependents'
allowances, or to the total wages for insured work paid to such
individual during the individual's base period, whichever
amount is smaller. With respect to any benefit year beginning
on or after January 1, 2029 2027 and before January 1, 2030
2028, any otherwise eligible individual shall be entitled,
during such benefit year, to a maximum total amount of
benefits equal to 24 23 times the individual's weekly benefit
amount plus dependents' allowances, or to the total wages for

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insured work paid to such individual during the individual's
base period, whichever amount is smaller.
(II) (Blank).
(Source: P.A. 102-671, eff. 11-30-21; 102-700, eff. 4-19-22;
102-1105, eff. 1-1-23; 103-1059, eff. 12-20-24.)
(820 ILCS 405/700) (from Ch. 48, par. 450)
Sec. 700. Filing claims for benefits.
A. Claims for benefits shall be made in accordance with
such regulations as the Director may prescribe. Each employer
shall post and maintain printed statements concerning such
regulations or such other matters as the Director may by
regulation prescribe in places readily accessible to
individuals in such employer's service. Each employer shall
supply to such individuals copies of such printed statements
or materials relating to claims for benefits as the Director
may by regulation prescribe. Such printed statements shall be
supplied by the Director to each employer without cost to the
employer.
B. 1. When an employer employing 75 or more employees in
this State at any point in time during the calendar year
immediately preceding the calendar year in which a layoff or
separation occurs resulting in the separation of 50 or more
employees at a single site of employment, excluding part-time
employees as defined in subsection (e) of Section 5 of the
Illinois Worker Adjustment and Retraining Notification Act,

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conducts such a layoff or separation, the employer shall
submit the name of each separated employee, each separated
employee's social security number, the beginning date of each
employee's separation, and, if applicable, the return to work
date for each such employee, to the Department in the secure
manner prescribed by the Department. Submissions required by
this subsection shall be sent to the Department as soon as
practicable prior to the beginning of any such separation.
2. Submission of the information by an employer in
accordance with this subsection shall not be construed as a
determination of eligibility for unemployment insurance
benefits, and shall have no effect on an individual or
employing unit's rights or responsibilities as set forth in
this Act unless specifically stated. The Department may adopt
rules necessary to implement and administer this subsection.
The Department is authorized to enter into an appropriate
agreement with the Department of Commerce and Economic
Opportunity to provide information submitted under this
subsection to assist in the coordination of layoff response
activities.
3. In no event shall this subsection apply to any employer
with respect to employees working in the construction industry
who are covered by a bona fide collective bargaining agreement
with a labor organization.
4. For the purposes of this subsection:
"Construction industry" means any constructing, altering,

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reconstructing, repairing, rehabilitating, refinishing,
refurbishing, remodeling, remediating, renovating, custom
fabricating, maintenance, landscaping, improving, wrecking,
painting, decorating, demolishing, and adding to or
subtracting from any building, structure, highway, roadway,
street, bridge, alley, sewer, ditch, sewage disposal plant,
water works, parking facility, railroad, excavation, or other
structure, project, development, or real property, or
improvement, or to any part thereof, including moving
construction-related materials on the job site to or from the
job site, snow plowing, snow removal, and refuse collection,
whether or not the performance of the work involves the
addition to, or fabrication into, any structure, project,
development, or real property, or improvement, of any material
or article of merchandise.
"Single site of employment" has the meaning set forth in
56 Ill. Adm. Code 230.120.
(Source: Laws 1951, p. 32.)
(820 ILCS 405/1505) (from Ch. 48, par. 575)
Sec. 1505. Adjustment of state experience factor.
(I) A. For calendar years prior to 1988, the state
experience factor shall be adjusted in accordance with the
provisions of this Act as amended and in effect on November 18,
2011.
B. (Blank).

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C. For calendar year 1988 and each calendar year
thereafter, for which the state experience factor is being
determined.
1. For every $50,000,000 (or fraction thereof) by
which the adjusted trust fund balance falls below the
target balance set forth in this subsection, the state
experience factor for the succeeding year shall be
increased one percent absolute.
For every $50,000,000 (or fraction thereof) by which
the adjusted trust fund balance exceeds the target balance
set forth in this subsection, the state experience factor
for the succeeding year shall be decreased by one percent
absolute.
The target balance in each calendar year prior to 2003
is $750,000,000. The target balance in calendar year 2003
is $920,000,000. The target balance in calendar year 2004
is $960,000,000. The target balance in calendar year 2005
and each calendar year through 2022 is $1,000,000,000. The
target balance in calendar year 2023 and each calendar
year thereafter is $1,750,000,000.
2. For the purposes of this subsection:
"Net trust fund balance" is the amount standing to the
credit of this State's account in the unemployment trust
fund as of June 30 of the calendar year immediately
preceding the year for which a state experience factor is
being determined.

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"Adjusted trust fund balance" is the net trust fund
balance minus the sum of the benefit reserves for fund
building for July 1, 1987 through June 30 of the year prior
to the year for which the state experience factor is being
determined. The adjusted trust fund balance shall not be
less than zero. If the preceding calculation results in a
number which is less than zero, the amount by which it is
less than zero shall reduce the sum of the benefit
reserves for fund building for subsequent years.
For the purpose of determining the state experience
factor for 1989 and for each calendar year thereafter, the
following "benefit reserves for fund building" shall apply
for each state experience factor calculation in which that
12 month period is applicable:
a. For the 12 month period ending on June 30, 1988,
the "benefit reserve for fund building" shall be
8/104th of the total benefits paid from January 1,
1988 through June 30, 1988.
b. For the 12 month period ending on June 30, 1989,
the "benefit reserve for fund building" shall be the
sum of:
i. 8/104ths of the total benefits paid from
July 1, 1988 through December 31, 1988, plus
ii. 4/108ths of the total benefits paid from
January 1, 1989 through June 30, 1989.
c. For the 12 month period ending on June 30, 1990,

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the "benefit reserve for fund building" shall be
4/108ths of the total benefits paid from July 1, 1989
through December 31, 1989.
d. For 1992 and for each calendar year thereafter,
the "benefit reserve for fund building" for the 12
month period ending on June 30, 1991 and for each
subsequent 12 month period shall be zero.
3. Notwithstanding the preceding provisions of this
subsection, for calendar years 1988 through 2003, the
state experience factor shall not be increased or
decreased by more than 15 percent absolute.
D. Notwithstanding the provisions of subsection C, the
adjusted state experience factor:
1. Shall be 111 percent for calendar year 1988;
2. Shall not be less than 75 percent nor greater than
135 percent for calendar years 1989 through 2003; and
shall not be less than 75% nor greater than 150% for
calendar year 2004 and each calendar year thereafter, not
counting any increase pursuant to subsection D-1, D-2, or
D-3;
3. Shall not be decreased by more than 5 percent
absolute for any calendar year, beginning in calendar year
1989 and through calendar year 1992, by more than 6%
absolute for calendar years 1993 through 1995, by more
than 10% absolute for calendar years 1999 through 2003 and
by more than 12% absolute for calendar year 2004 and each

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calendar year thereafter, from the adjusted state
experience factor of the calendar year preceding the
calendar year for which the adjusted state experience
factor is being determined;
4. Shall not be increased by more than 15% absolute
for calendar year 1993, by more than 14% absolute for
calendar years 1994 and 1995, by more than 10% absolute
for calendar years 1999 through 2003 and by more than 16%
absolute for calendar year 2004 and each calendar year
thereafter, from the adjusted state experience factor for
the calendar year preceding the calendar year for which
the adjusted state experience factor is being determined;
5. Shall be 100% for calendar years 1996, 1997, and
1998.
D-1. The adjusted state experience factor for each of
calendar years 2013 through 2015 shall be increased by 5%
absolute above the adjusted state experience factor as
calculated without regard to this subsection. The adjusted
state experience factor for each of calendar years 2016
through 2018 shall be increased by 6% absolute above the
adjusted state experience factor as calculated without regard
to this subsection. The increase in the adjusted state
experience factor for calendar year 2018 pursuant to this
subsection shall not be counted for purposes of applying
paragraph 3 or 4 of subsection D to the calculation of the
adjusted state experience factor for calendar year 2019.

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D-2. (Blank).
D-3. The adjusted state experience factor for calendar
year 2029 2027 shall be increased by 20% absolute above the
adjusted state experience factor as calculated without regard
to this subsection. The increase in the adjusted state
experience factor for calendar year 2029 2027 pursuant to this
subsection shall not be counted for purposes of applying
paragraph 3 or 4 of subsection D to the calculation of the
adjusted state experience factor for calendar year 2030 2028.
D-4. The adjusted state experience factor for calendar
years beginning in 2024 shall be increased by 3% absolute
above the adjusted state experience factor as calculated
without regard to this subsection or subsection D-3. The
increase in the state experience factor provided for in this
subsection shall not be counted for purposes of applying
paragraph 3 or 4 of subsection D to the calculation of the
adjusted state experience factor for the following calendar
year. This subsection shall cease to be operative beginning
January 1 of the calendar year following the calendar year in
which the total amount of the transfers of funds provided for
in subsection B of Part (I) of Section 2101.1 equals the total
amount of the appropriation.
E. The amount standing to the credit of this State's
account in the unemployment trust fund as of June 30 shall be
deemed to include as part thereof (a) any amount receivable on
that date from any Federal governmental agency, or as a

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payment in lieu of contributions under the provisions of
Sections 1403 and 1405 B and paragraph 2 of Section 302C, in
reimbursement of benefits paid to individuals, and (b) amounts
credited by the Secretary of the Treasury of the United States
to this State's account in the unemployment trust fund
pursuant to Section 903 of the Federal Social Security Act, as
amended, including any such amounts which have been
appropriated by the General Assembly in accordance with the
provisions of Section 2100 B for expenses of administration,
except any amounts which have been obligated on or before that
date pursuant to such appropriation.
(II) (Blank).
(Source: P.A. 102-671, eff. 11-30-21; 102-700, eff. 4-19-22;
102-1105, eff. 1-1-23; 103-1059, eff. 12-20-24.)
(820 ILCS 405/1506.6)
Sec. 1506.6. Surcharge; specified period.
(I) For each employer whose contribution rate for calendar
year 2029 2027 is determined pursuant to Section 1500 or
1506.1, in addition to the contribution rate established
pursuant to Section 1506.3, an additional surcharge of 0.350%
shall be added to the contribution rate. The surcharge
established by this Section shall be due at the same time as
other contributions with respect to the quarter are due, as
provided in Section 1400. Payments attributable to the
surcharge established pursuant to this Section shall be

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contributions and deposited into the clearing account.
(II) (Blank).
(Source: P.A. 102-671, eff. 11-30-21; 102-700, eff. 4-19-22;
102-1105, eff. 1-1-23; 103-1059, eff. 12-20-24.)
(820 ILCS 405/2800) (from Ch. 48, par. 780)
Sec. 2800. Violations and penalties.
A. It shall be unlawful for any person or employing unit
to--
1. Make a false statement or representation or fail to
disclose a material fact:
a. To obtain, or increase, or prevent, or reduce
any benefit or payment under the provisions of this
Act, or under the unemployment compensation law of any
State or the Federal Government, either for himself or
for any other person; or
b. To avoid or reduce any contribution or other
payment required from an employing unit under this
Act.
2. Fail to pay a contribution due under the provisions
of this Act.
3. Fail to furnish any report, audit, or information
duly required by the Director under this Act.
4. Refuse to allow the Director or his duly authorized
representative to inspect or copy the pay roll or other
records or documents relative to the enforcement of this

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Act or required by this Act.
5. Make any deduction from the wages of any individual
in its employ because of its liability for the payment of
contributions required by this Act.
6. Knowingly fail to furnish to any individual in its
employ any notice, report, or information duly required
under the provisions of this Act or the rules or
regulations of the Director.
7. Attempt to induce any individual, directly or
indirectly (by promise of re-employment or by threat not
to employ or not to re-employ or by any other means), to
refrain from claiming or accepting benefits or to waive
any other rights under this Act; or to maintain a rehiring
policy which discriminates against former individuals in
its employ by reason of their having claimed benefits.
8. Pay contributions upon wages for services not
rendered for such employing unit if the purpose of such
payment is either to reduce the amount of contributions
due or to become due from any employing unit or to affect
the benefit rights of any individual.
9. Solicit, or aid or abet the solicitation of,
information from any individual concerning his place of
employment, residence, assets or earnings, by any means
which are intended to mislead such individual to believe
that the person or employing unit seeking such information
is the Department or one of its Divisions or branches, or a

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

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had knowledge, not including the provisions regarding the
filing of a fraudulent quarterly wage report or the willful
failure to honor a subpoena.
C. An employer that willfully fails to comply with the
requirements of subsection B of Section 700 may be subject to a
civil penalty of not more than $750 for each day of the
employer's violation after the separations begin to occur, as
determined by the Department.
(Source: P.A. 98-107, eff. 7-23-13.)
Section 99. Effective date. This Act takes effect January
1, 2027.