TITLE 56: LABOR AND EMPLOYMENT CHAPTER IV: DEPARTMENT OF EMPLOYMENT SECURITY SUBCHAPTER c: RIGHTS AND DUTIES OF EMPLOYERS PART 2765 PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part SUBPART A: GENERAL PROVISIONS Section 2765.1 Unemployment Contributions Not Deductible From Wages Section 2765.5 Definitions Section 2765.10 Payment Of Contributions Section 2765.11 Employers Who Employ Household Workers and Pay Contributions on an Annual Basis Section 2765.15 Liability For The Entire Year Section 2765.18 Liability of a Third Party Purchaser or Transferee for the Due and Unpaid Contributions, Interest and Penalties of the Seller or Transferor's Seller or Transferor Section 2765.20 Contributions Of Employer By Election Section 2765.25 Payments In Lieu Of Contributions Section 2765.30 When Payments in Lieu of Contributions Are Payable Section 2765.35 Payments When Reimbursable Employer Becomes Contributory Section 2765.40 Payments When Contributory Employer Becomes Reimbursable Section 2765.44 Fee For Not Sufficient Funds (NSF) Checks Section 2765.45 Application of Payment Section 2765.50 Accrual Of Interest Section 2765.55 Imposition Of Penalty Section 2765.56 Imposition of Late Reporting Penalty for Employers Who Employ Household Workers and Elect to File Reports on an Annual Basis Section 2765.60 Payment Or Filing By Mail Section 2765.61 Waiver of Interest and Penalty for Employers Who Employ Household Workers and Who File Reports and Pay Contributions on an Annual Basis (Repealed) Section 2765.62 Temporary Waivers of Penalty Section 2765.63 When Payment Due and Consequences of Upward Revision in Employer's Contribution Rate Section 2765.64 Consequences When an Employee Leasing Company Has Erroneously Reported Wages and Paid Contributions When the Wages Should Have Been Reported and Contributions Paid by Its Client Section 2765.65 Waiver Of Interest Or Penalty Section 2765.66 Waiver Of Interest Accruing Because Of Certain Types Of Employees For Periods Prior To January 1, 1988 Section 2765.67 Partial Waiver Of Interest Where An Employer Has Erroneously Reported Wages To The Wrong State Section 2765.68 Waiver of Penalty for Certain Employers for 1987 and Thereafter Wage Reports Section 2765.69 Partial Waiver Of Interest Where An Employer Has Erroneously Paid Its Federal Unemployment Tax Act (FUTA) Tax In Full But Has Failed To Pay Its Illinois Unemployment Insurance Contributions Section 2765.70 Waiver Of Interest For Certain Nonprofit Organizations or Local Governmental Entities Section 2765.71 Waiver of Interest Accruing Due to a Delay in the Issuance of a Decision on a Protested Determination and Assessment Section 2765.73 Waiver of Penalties and Interest for Certain Nonprofit Organizations Section 2765.74 Time for Paying or Filing Delayed Payment or Report Section 2765.75 Application for Waiver Section 2765.80 Approval Of Application For Waiver Section 2765.85 Insufficient or Incomplete Application Section 2765.90 Disapproval Of Application Conclusive Section 2765.95 Appeal And Hearing SUBPART B: EXPERIENCE RATING Section 2765.200 Transfer of Trade or Business Subject to Section 1507.1 of the Act Section 2765.210 Prohibition on Withdrawal of Joint Application for Partial Transfer of Experience Rating Record Section 2765.220 Determination of Benefit Ratio Section 2765.225 Requirement for Privity in Order to Have a Predecessor Successor Relationship Section 2765.228 No Requirement for Continuous Operation in Order for a Predecessor Successor Relationship to Exist Section 2765.230 Effect of a Transfer of Physical Assets on a Finding That a Predecessor Successor Relationship Exists SUBPART C: BENEFIT CHARGES Section 2765.325 Application Of "30 Day" Requirement For Determining The Chargeable Employer Pursuant To Section 1502.1 of the Act Section 2765.326 Requirement For A Separation Or A Reduction In The Work Offered In Determining The Chargeable Employer Pursuant To Section 1502.1 Of The Act Section 2765.328 What Constitutes A Day For Purposes Of The "30 Day" Requirement In Section 1502.1 Of The Act Section 2765.329 Application of "30 Day" Requirement for Determining the Chargeable Employer Pursuant to Section 1502.1 of the Act for Benefit Years Beginning on or After January 1, 1993 Section 2765.330 Chargeability Where The Individual Is Discharged As A Result Of His Incarceration Section 2765.332 Effect Of Ineligibility Under Section 602(B) On Chargeability Under Section 1502.1 of The Act Section 2765.333 Effect of Ineligibility Under Section 612 on Chargeability Under Section 1502.1 of the Act Section 2765.334 Effect Of Ineligibility Under Section 614 On Chargeability Under Section 1502.1 Of The Act Section 2765.335 Procedural Requirements And Right Of Appeal Section 2765.336 Non-Cancellation of Benefit Charges Due to Employer's Pattern of Failing to Respond Timely and Adequately Section 2765.337 Benefits Paid During the Period Created by Section 1502.4 of the Act Attributable to COVID-19

AUTHORITY: Implementing and authorized by Sections 212, 302, 500, 601, 602, 603, 612, 701, 706, 1400, 1401, 1402, 1403, 1404, 1405, 1502.1, 1502.4, 1507, 1507.1, 1508, 1509, 1700, 1701, 2401 and 2600 of the Unemployment Insurance Act [820 ILCS 405].

SOURCE: Adopted at 6 Ill. Reg. 3863, effective March 31, 1982; amended at 7 Ill. Reg. 13266, effective September 28, 1983; recodified at 8 Ill. Reg. 15027; amended at 11 Ill. Reg. 3972, effective February 23, 1987; amended at 11 Ill. Reg. 11743, effective June 26, 1987; amended at 11 Ill. Reg. 12882, effective July 22, 1987; emergency amendment at 12 Ill. Reg. 225, effective January 1, 1988, for a maximum of 150 days; emergency expired May 30, 1988; amended at 12 Ill. Reg. 11740, effective July 5, 1988; amended at 12 Ill. Reg. 17342, effective October 12, 1988; amended at 12 Ill. Reg. 20484, effective November 28, 1988; emergency amendment at 13 Ill. Reg. 11911, effective July 1, 1989, for a maximum of 150 days; amended at 13 Ill. Reg. 17410, effective October 30, 1989; amended at 14 Ill. Reg. 6218, effective April 16, 1990; amended at 14 Ill. Reg. 19886, effective November 29, 1990; amended at 15 Ill. Reg. 185, effective December 28, 1990; amended at 15 Ill. Reg. 11122, effective July 19, 1991; amended at 16 Ill. Reg. 2131, effective January 27, 1992; amended at 16 Ill. Reg. 12165, effective July 20, 1992; amended at 17 Ill. Reg. 308, effective December 28, 1992; amended at 17 Ill. Reg. 614, effective January 4, 1993; amended at 17 Ill. Reg. 10275, effective June 29, 1993; emergency amendment at 17 Ill. Reg. 13801, effective August 20, 1993, for a maximum of 150 days; emergency expired January 1, 1994; amended at 18 Ill. Reg. 14952, effective September 27, 1994; emergency amendment at 19 Ill. Reg. 16113, effective November 13, 1995, for a maximum of 150 days; amended at 20 Ill. Reg. 4307, effective February 29, 1996; amended at 25 Ill. Reg. 2011, effective January 18, 2001; emergency amendment at 29 Ill. Reg. 6788, effective April 25, 2005, for a maximum of 150 days; amended at 29 Ill. Reg. 13988, effective September 1, 2005; amended at 33 Ill. Reg. 9658, effective July 1, 2009; emergency amendment at 36 Ill. Reg. 18968, effective December 17, 2012 through June 30, 2013; emergency amendment at 37 Ill. Reg. 2506, effective February 11, 2013 through June 30, 2013; amended at 37 Ill. Reg. 7471, effective May 14, 2013; emergency amendment at 38 Ill. Reg. 22262, effective November 17, 2014, for a maximum of 150 days; emergency expired April 15, 2015; amended at 39 Ill. Reg. 10768, effective July 27, 2015; amended at 43 Ill. Reg. 1585, effective January 15, 2019; expedited correction at 43 Ill. Reg. 11054, effective January 15, 2019; amended at 43 Ill. Reg. 6480, effective May 14, 2019; emergency amendment at 44 Ill. Reg. 6099, effective April 8, 2020, for a maximum of 150 days; amended at 44 Ill. Reg. 13339, effective July 28, 2020; amended at 44 Ill. Reg. 8234, effective April 28, 2020; emergency amendment at 44 Ill. Reg. 13457, effective July 28, 2020, for a maximum of 150 days; amended at 44 Ill. Reg. 19678, effective December 11, 2020.