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| Public Act 103-0343 | ||||
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AN ACT concerning child support enforcement.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Unemployment Insurance Act is amended by | ||||
changing Section 1801.1 as follows:
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(820 ILCS 405/1801.1)
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Sec. 1801.1. Directory of New Hires.
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A. The Director shall establish and operate an automated | ||||
directory of newly
hired employees which shall be known as the | ||||
"Illinois Directory of New Hires"
which shall contain the | ||||
information required to be reported by employers to the
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Department under subsection B.
In the administration of the | ||||
Directory, the Director
shall comply with any requirements | ||||
concerning the Employer New Hire Reporting
Program established | ||||
by the
federal Personal Responsibility and Work
Opportunity | ||||
Reconciliation
Act of 1996. The Director is authorized to use | ||||
the information contained in
the Directory of New Hires to | ||||
administer any of the provisions of this Act.
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B. Each employer in Illinois, except a department, agency, | ||||
or
instrumentality of the United States, shall file with the | ||||
Department a report
in accordance with rules adopted by the | ||||
Department (but
in any event not later
than 20 days after the | ||||
date the employer hires the employee or, in the case of
an | ||||
employer transmitting reports magnetically or electronically, | ||
by 2 monthly
transmissions, if necessary, not less than 12 | ||
days nor more than 16 days apart)
providing
the following | ||
information concerning each newly hired employee: the
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employee's name, address, and social security number, the date | ||
services for remuneration were first performed by the | ||
employee, and the employer's name,
address, Federal Employer | ||
Identification Number assigned under Section 6109 of
the | ||
Internal Revenue Code of 1986, and such other information
as | ||
may be required by federal law or regulation,
provided that | ||
each employer may voluntarily file the address to which the | ||
employer wants income
withholding orders to be mailed, if it | ||
is different from the address given on
the Federal Employer | ||
Identification Number. An
employer in Illinois which transmits | ||
its reports electronically or
magnetically and which also has | ||
employees in another state may report all
newly hired | ||
employees to a single designated state in which the employer | ||
has
employees if it has so notified the Secretary of the United | ||
States Department
of Health and Human Services in writing.
An | ||
employer may, at its option, submit information regarding
any | ||
rehired employee in the same manner as information is | ||
submitted
regarding a newly hired employee.
Each report | ||
required under this
subsection shall, to the extent | ||
practicable, be made on an Internal Revenue Service Form W-4 | ||
or, at the
option of the employer, an equivalent form, and may | ||
be transmitted by first
class mail, by telefax, magnetically, | ||
or electronically.
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C. An employer which knowingly fails to comply with the | ||
reporting
requirements established by this Section shall be | ||
subject to a civil penalty of
$15 for each individual whom it | ||
fails to report. An employer shall be
considered to have | ||
knowingly failed to comply with the reporting requirements
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established by this Section with respect to an individual if | ||
the employer has
been notified by the Department that it has | ||
failed to report
an individual, and it fails, without | ||
reasonable cause, to supply the
required information to the | ||
Department within 21 days after the date of
mailing of the | ||
notice.
Any individual who knowingly conspires with the newly | ||
hired
employee to cause the employer
to fail to report the | ||
information required by this Section or who knowingly
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conspires with the newly hired employee to cause the employer | ||
to file a false
or incomplete report shall be guilty of a Class | ||
B misdemeanor with a fine not
to exceed $500 with respect to | ||
each employee with whom the individual so
conspires.
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D. As used in this Section,
"newly hired employee" means | ||
an
individual who (i) is an employee within the meaning of | ||
Chapter 24 of the Internal
Revenue Code of 1986 including an | ||
individual under an independent contractor arrangement, and | ||
(ii) either has not previously been employed by the employer | ||
or was previously employed by the employer but has been | ||
separated from that prior employment for at least 60 | ||
consecutive days; however, "newly hired employee" does not
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include
an employee of a federal or State agency performing | ||
intelligence or
counterintelligence functions, if the head of | ||
that agency has determined that
the filing of the report | ||
required by this Section with respect to the employee
could | ||
endanger the safety of
the employee
or compromise an ongoing | ||
investigation or
intelligence mission.
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Notwithstanding Section 205, and for the purposes of this | ||
Section only, the
term "employer" has the meaning given by | ||
Section 3401(d) of the Internal
Revenue Code of 1986 and | ||
includes any governmental entity and labor
organization as | ||
defined by Section 2(5) of the National Labor Relations Act,
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and includes any entity (also known as a hiring hall) which is | ||
used by the
organization and an employer to carry out the | ||
requirements described in Section
8(f)(3) of that Act of an | ||
agreement between the organization and the
employer.
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(Source: P.A. 97-621, eff. 11-18-11; 97-689, eff. 6-14-12; | ||
97-791, eff. 1-1-13; 98-107, eff. 7-23-13; 98-463, eff. | ||
8-16-13.)
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Section 99. Effective date. This Act takes effect January | ||
1, 2024.
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