Illinois Administrative Code

Section 1540.TABLE A Optional Forms of Benefits - Basis of Computation AGE A B 1 0.000342 0.000171 2 0.000342 0.000171 3 0.000342 0.000171 4 0.000342 0.000171 5 0.000342 0.000171 6 0.000342 0.000140 7 0.000318 0.000118 8 0.000302 0.000104 9 0.000294 0.000097 10 0.000292 0.000096 …

Section 1570.10 Expenses Incurred Establishing Social Security Coverage The Social Security Unit, referred to hereafter as the "State Agency" does not assume obligation for the cost of any legal services, actuarial studies, professional consultation fees or administrative costs i…

Section 1570.100 Recovery of Administrative Expenses of the Social Security Unit a) General Conditions for Recovery of Administrative Expenses 1) Each entity electing participation in the Social Security insurance program shall reimburse the State Agency for the benefit of the St…

Section 1570.110 Termination of Coverage for Reason of Entity's Financial Condition (Repealed) (Source: Repealed at 13 Ill. Reg. 1577, effective January 23, 1989)

Section 1570.120 Privacy and Confidentiality of Information Contained in Records of the State Agency a) A statement of the wages or other information reported under an individual's social security number shall be considered confidential and subject to release only upon written re…

Section 1570.130 Sick Pay Plans (Repealed) (Source: Repealed at 7 Ill. Reg. 8822, effective July 15, 1983)

Section 1570.140 Amendments This Part may be changed or amended at any regular or special meeting of the Board of Trustees of the State Employees' Retirement System by a majority vote of the membership of the Board.

Section 1570.150 Noncorporate Public Entity - Special Reserve Fund (Repealed) (Source: Repealed at 13 Ill. Reg. 1577, effective January 23, 1989)

Section 1570.160 Audit For Failure to Pay Contributions - Reimbursement of Expenses If the State Agency audits an entity due to failure or refusal by the entity to pay contributions and submit wage reports on a timely basis for periods prior to January 1, 1987, the entity shall r…

Section 1570.20 Resolution of Legal Question Coincident to Adoption of Social Security Coverage If, in the preliminary stages of the establishment of social security coverage for a political subdivision or a public retirement system group, there shall arise legal questions requir…

Section 1570.30 Employer's Tax Liability, When Does It Begin Coverage does not begin until an entity's agreement has been approved by the Social Security Administration. During the period between adoption of the Social Security agreement by the entity's governing body and federal…

Section 1570.40 Employer's Identifying Information a) There shall be one employer's identification number issued for each political entity under coverage. The designated reporting official shall file one consolidated report of wages for all departments within the entity for retro…

Section 1570.5 Introduction a) The following rules are designed to carry out the provisions of Title 11, Section 218 of the Federal Social Security Act (42 USC. 418) and federal regulations adopted pursuant thereto. b) In accordance with the provisions of the Illinois Revised Sta…

Section 1570.50 Employees' Social Security Account Number At the beginning of an employment relationship, the reporting official shall request to see the employees' social security card and enter into the payroll records of the entity, the employees' full name and social security…

Section 1570.60 Employer's Responsibility to Withhold Social Security Contributions (Repealed) (Source: Repealed at 13 Ill. Reg. 1577, effective January 23, 1989)

Section 1570.70 Due Dates for Social Security Contributions Payments and Wage Reports a) Retroactive Payments of Social Security Contributions Under a New Coverage Agreement. 1) Each entity which enters into a new coverage agreement shall prepare on prescribed forms, a report of …

Section 1570.80 Adjustment of Wage Reports The primary responsibility to report an employee's wages rests upon the employer. This responsibility requires that the employer shall take immediate action to correct errors in reported wages as soon as such errors are discovered. For p…

Section 1570.90 Annual Statements to Employees, Form W-2 Wage and Tax Statement a) Not later than January 31, or not later than 30 days after the date of the last payment of wages is made to an individual whose employment has been terminated each employing entity is required to f…

Section 1700.10 Contributions by Participants a) Basis and Rate. Each participant shall make contributions for retirement annuity purposes, covering service as a member on and after November 1, 1947. Such contributions shall be made as a deduction from salary and shall accrue in …

Section 1700.20 Basic Records and Accounts a) Membership Record. Every participant shall be required to execute a Membership Record and other documents with respect to his date and place of birth, age, periods of creditable service, beneficiary, and any other such information as …

Section 1700.30 Filing of Claims a) Superannuation Retirement. Any participant claiming an annuity from the System, for superannuation retirement, shall file an application therefor in the form prescribed by the Board of Trustees. This application, together with the Membership Re…

Section 1700.40 Amendments a) Changes or amendments to the Rules may be proposed by any trustee, shall be submitted to the Secretary of the Board in writing, and shall be acted upon in the following manner: b) Upon receipt of a proposal for an amendment, the Secretary of the Boar…

Section 1750.10 Authority a) Article 18 of the Illinois Pension Code also provides that: "A retirement system is created to be known as the 'Judges Retirement System of Illinois'. It shall be a trust separate and distinct from all other entities, maintained for the purpose of sec…

Section 1750.20 Trustees Oath of Office. Each person appointed to the office of Trustee or becoming a Trustee, ex officio, shall take an oath of office before a Judge of the State of Illinois which shall qualify him as a Trustee upon his filing with the Secretary of the Board a c…

Section 1750.30 General Office The Board shall have offices at Chicago and Springfield in the State of Illinois. Regular and special meetings shall be held in Chicago except upon 10-day notice as provided in these rules, the Chairman may designate the office at Springfield as the…

Section 1750.40 Retirement for Disability a) Application for Disability Retirement. An application for retirement for disability filed by a participant between scheduled meetings of the Board and prior to a participant's termination of service, may be accepted with the understand…

Section 1750.50 Miscellaneous Provisions Refunds to Withdrawing Participants. An application from a participant for a refund of the participant's contribution credits following termination of judicial service shall be acted upon by the Board at any regular or special meeting for …

Section 2000.10 Definitions For the purpose of this Part, the following terms shall have the following meanings, respectively: a) "Agency" A department, agency, board, authority or commission to which the Governor appoints the director or a majority of the members. b) "Director" …

Section 2000.20 Agency Recommendations Each Director shall report to the Board initially by May 9, 1977, and yearly thereafter no later than March 15th, the name and title of each employee in such Director's Agency who, in the judgment of such Director, is required to file a Stat…

Section 2000.30 Time for Filing Statements Included Persons shall file Statements between April 15th and April 30th of each year provided that, in 1977, Statements need not be filed until August 8, 1977, and provided, further, that any Included Person who becomes such in any cale…

Section 2000.40 Extension of Time to File Statement Any Included Person who desires to request an extension of time to file a Statement may do so by submitting to the Board, on or before the due date for such Statement, a written request specifying the reasons for the extension a…

Section 2000.50 Objection to Filing of Statement Any individual who desires to object to being an Included Person may file a written objection with the Board. Such objection must contain a statement giving the reasons why the individual is not in any category of personnel require…

Section 2000.60 Public Inspection a) Any person wishing to inspect a Statement filed with the Board shall complete and sign a form listing: 1) the name of the person requesting the inspection and his or her business or residence address, 2) the name of any person or organization …

Section 2000.70 Request for Board's Position on Particular Ethical Problems a) Any person subject to Executive Order No. 3, 1977, who may be involved in a situation that he or she believes might appear to raise an ethical problem relating to his or her State duties, may request f…

Section 2000.80 Undue Hardship If the spouse or member of the immediate family of an Included Person believes that any required disclosure would constitute an undue hardship to him or her, then, prior to the due date for the filing of the Statement (including any extensions there…

Section 2150.1 Definitions "Accident" for the purpose of this Part means an illness or injury arising out of and within the scope of employment which precludes an employee from performance of job duties and requires time away from work. "Agency" for the purpose of this Part refer…

Section 2150.2 Entitlement When an employee of an agency offering this benefit suffers an accident, and such accident is determined by the DCMS Risk Management Division (or other appropriate State claims administration units) to be compensable, the employee shall be entitled to u…

Section 2150.5 Policy As defined in the above Sections, any employee of an agency offering Service Connected days suffering a compensable accident shall be allowed up to a maximum of three Service-Connected days (except as otherwise provided for in bargaining unit agreements) as …

Section 2500.10 Scope An employee or annuitant may authorize the withholding of a portion of his or her salary, wages or annuity for any one or more of the purposes identified in the State Salary and Annuity Withholding Act [5 ILCS 365]. In addition, an officer, employee, or annu…

Section 2500.20 Authorization to Withhold a) State agencies processing payrolls or annuities through the Comptroller shall include payroll deduction data on vouchers only as authorized in writing by the employee or annuitant. Deduction authorization forms shall designate the time…

Section 2500.30 Deduction Code Numbers a) Prior to including voluntary deduction data on a voucher, the State agency shall obtain from the Comptroller the deduction code number for the entity to receive the deductions. If an agency is requested to initiate deductions for an entit…

Section 2500.40 Processing by State Agencies a) State agencies processing payrolls or annuities through the Comptroller shall develop procedures to be followed by employee and annuitants in authorizing deductions and terminating deductions and shall establish appropriate deadline…

Section 2500.50 Special Provisions for United States Savings Bonds a) For United States Savings Bond deductions only, the State agency receiving the authorization to withhold shall provide a duplicate copy of the deduction authorization form to the Comptroller in such format so t…

Section 2500.51 Special Provisions for Withholding Pursuant to the Voluntary Payroll Deductions Act of 1983 a) A petitioning organization desiring to be designated as a "qualified organization" under the Voluntary Payroll Deductions Act of 1983 (the "Act") must submit written des…

Section 2500.60 Insufficient Wages or Annuity Where a person's wages, salary or annuity is insufficient to cover all voluntary deductions he or she has authorized, agencies must not include any voluntary deductions for that pay period or benefit period.

Section 2500.70 Precedence of Tax Levies A federal tax levy shall take precedence over the deductions authorized in accordance with these rules.

Section 2510.10 Forms W-4: Basic Requirements a) Effective January 1, 1982, all State agencies shall have on file for all active employees a current (Federal tax) Employee's Withholding Exemption Certificate and an Employee's Illinois Exemption Certificate, maintained on the Comp…