Chapter 820 — EMPLOYMENT

(820 ILCS 405/220) (from Ch. 48, par. 330) Sec. 220. A. The term "employment" shall not include service performed prior to 1972 in the employ of this State, or of any political subdivision thereof, or of any wholly owned instrumentality of this State or its political subdivisions…

(820 ILCS 405/2200) (from Ch. 48, par. 680) Sec. 2200. Determination and assessment of contributions by the director. If it shall appear to the Director that any employing unit or person has failed to pay any contribution, interest or penalty as and when required by the provision…

(820 ILCS 405/2201) (from Ch. 48, par. 681) Sec. 2201. Refund or adjustment of contributions. Except as otherwise provided in this Section, not later than 3 years after the date upon which an employing unit has paid contributions, interest, or penalties erroneously, the employing…

(820 ILCS 405/2201.1) (from Ch. 48, par. 681.1) Sec. 2201.1. Interest on overpaid contributions, penalties and interest. The Director shall quarterly furnish each employer with a statement of credit balances in the employer's account where the balances with respect to all contrib…

(820 ILCS 405/2202) (from Ch. 48, par. 682) Sec. 2202. Finality of finding of claims adjudicator, Referee or Board of Review in proceedings before the director or his representative. If at any hearing held pursuant to Sections 2200 or 2201 before the Director or his duly authoriz…

(820 ILCS 405/2203) (from Ch. 48, par. 683) Sec. 2203. Service of notice-Place of hearing-By whom conducted. Whenever service of notice is required by Sections 2200 or 2201, such notice shall be deemed to have been served when deposited with the United States certified or registe…

(820 ILCS 405/2204) (from Ch. 48, par. 684) Sec. 2204. Finality of director's decision in absence of judicial review. Any decision of the Director made upon the conclusion of any hearing held pursuant to the provisions of Sections 2200 or 2201 shall be final and conclusive, unles…

(820 ILCS 405/2205) (from Ch. 48, par. 685) Sec. 2205. Judicial review of decisions on contributions. The Circuit Court of the county wherein the hearing provided for in Sections 2200 and 2201 was held shall have power to review the final administrative decisions of the Director …

(820 ILCS 405/2206) (from Ch. 48, par. 686) Sec. 2206. Collection of amounts due. If any employing unit or person shall default in any payment required to be made under this Act, the Director is authorized to contract for assistance in collecting such amounts and to expend sums f…

(820 ILCS 405/2206.1) (from Ch. 48, par. 686.1) Sec. 2206.1. Additional recovery. In addition to the remedies provided by this Act, when an employing unit defaults in any payment or contribution required to be made to the State under the provisions of this Act, the Director may: …

(820 ILCS 405/2207) (from Ch. 48, par. 687) Sec. 2207. Limitations. No determination and assessment of contributions, interest, or penalties shall be made, and no action for the collection of contributions, interest, or penalties which is not based upon a final determination and …

(820 ILCS 405/2208) (from Ch. 48, par. 688) Sec. 2208. Jurisdiction over resident and nonresident employing units. Any employing unit which is not a resident of this State and which exercises the privilege of having one or more individuals perform services for it within this Stat…

(820 ILCS 405/2208.1) Sec. 2208.1. Return receipts. Whenever any provision of this Act requires service by certified or registered mail, either a paper return receipt issued by the United States Postal Service or an electronic return receipt issued by the United States Postal Ser…

(820 ILCS 405/221) (from Ch. 48, par. 331) Sec. 221. The term "employment" does not include service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational p…

(820 ILCS 405/222) (from Ch. 48, par. 332) Sec. 222. The term "employment" shall not include service with respect to which unemployment compensation is payable under an unemployment compensation system established by an Act of Congress; provided that the Director is hereby author…

(820 ILCS 405/223) (from Ch. 48, par. 333) Sec. 223. The term "employment" shall not include service performed in any calendar quarter in the employ of any organization exempt from income tax under Section 501(a) of the Federal Internal Revenue Code of 1954 (other than an organiz…

(820 ILCS 405/224) (from Ch. 48, par. 334) Sec. 224. The term "employment" shall not include service performed in the employ of a school, college, or university, (A) by a student who is enrolled and is regularly attending classes at such school, college or university, or (B) by t…

(820 ILCS 405/225) (from Ch. 48, par. 335) Sec. 225. This Section, and not Section 212 of this Act, controls the determination of employment status for services performed by individuals in the delivery or distribution of newspapers or shopping news. (A) The term "employment" shal…

(820 ILCS 405/226) (from Ch. 48, par. 336) Sec. 226. The term "employment" shall not include services performed in connection with the illegal recording or making of bets or wagers or the selling of pools upon any contest or race; or in connection with the playing of or betting i…

(820 ILCS 405/227) (from Ch. 48, par. 337) Sec. 227. The term "employment" shall not include service performed after 1971 by an individual who is enrolled at a nonprofit or public educational institution, which normally maintains a regular faculty and curriculum and normally has …

(820 ILCS 405/228) (from Ch. 48, par. 338) Sec. 228. The term "employment" shall not include services performed by an individual as an insurance agent or insurance solicitor, if all such services performed by such individual are performed for remuneration solely by way of commiss…

(820 ILCS 405/229) (from Ch. 48, par. 339) Sec. 229. The term "employment" shall not include services covered by an arrangement pursuant to Section 2700 whereby all services performed by an individual for an employing unit are deemed to be performed entirely outside of this State…

(820 ILCS 405/230) (from Ch. 48, par. 340) Sec. 230. The term "employment" shall not include service performed after 1971: (A) In the employ of a hospital, if such service is performed by a patient of the hospital. (B) As a student nurse in the employ of a hospital or a nurses' t…

(820 ILCS 405/2300) (from Ch. 48, par. 700) Sec. 2300. Conduct of hearings-Evidence. The Director may adopt regulations governing the conduct of hearings held pursuant to any provisions of this Act. All such hearings shall be conducted in a manner provided by such regulations whe…

(820 ILCS 405/2301) (from Ch. 48, par. 701) Sec. 2301. Testimony under oath. At any hearing held pursuant to the provisions of this Act, all testimony shall be given under oath or affirmation. (Source: Laws 1951, p. 32.)

(820 ILCS 405/2302) (from Ch. 48, par. 702) Sec. 2302. Admissibility of certified copies. A copy of any document or record on file with the Director certified to be a true copy by the Director, or the Commissioner of Unemployment Compensation, under the seal of the Department of …

(820 ILCS 405/2303) (from Ch. 48, par. 703) Sec. 2303. Decisions of Board of Review or Director prima facie correct. At any hearing held pursuant to the provisions of Sections 1508, 1509, 2200, or 2201 and in all judicial proceedings involving the review of any decision of the Bo…

(820 ILCS 405/2304) (from Ch. 48, par. 704) Sec. 2304. Written reports of director's employees as evidence. At any hearing held pursuant to any of the provisions of this Act and in all judicial proceedings, the written report of any employee of the Director made in the regular co…

(820 ILCS 405/2305) (from Ch. 48, par. 705) Sec. 2305. Presumption of validity of determination and assessment-Employing unit's contribution reports prima facie evidence. In any action for the collection of contributions based upon a determination and assessment by the Director, …

(820 ILCS 405/2306) (from Ch. 48, par. 706) Sec. 2306. Certified copies of decisions or notices as evidence. A copy of any finding or decision of a claims adjudicator, Referee or the Board of Review and of any decision, order, ruling, determination and assessment, statement of be…

(820 ILCS 405/231) (from Ch. 48, par. 341) Sec. 231. The term "employment" shall not include services performed for an employing unit which is subject to this Act solely because of subsection A of Section 245, if and while such employing unit, with written approval of the Directo…

(820 ILCS 405/232) (from Ch. 48, par. 342a) Sec. 232. The term "employment" shall not include services performed by a director of a corporation while acting in the capacity of a director on or for a committee provided for by law, or by charter or by by-laws of the corporation. Th…

(820 ILCS 405/232.1) (from Ch. 48, par. 342b) Sec. 232.1. The term employment shall not include services performed by an individual under the age of 22 who is a full-time student and acting as a caddie in assisting a golf player during a round of golf primarily by handling the pl…

(820 ILCS 405/232.2) Sec. 232.2. Students; organized camps. A. The term "employment" does not include service performed by a full-time student in the employ of an organized camp if: 1. the camp: (a) did not operate for more than 7 months in the calendar year and did not operate f…

(820 ILCS 405/233) (from Ch. 48, par. 343) Sec. 233. "Included and excluded services." If the services performed during one-half or more of any pay period by an individual for an employing unit constitute employment, all the services of such individual for such period shall be de…

(820 ILCS 405/234) (from Ch. 48, par. 344) Sec. 234. Subject to the provisions of Sections 235 and 245 C, "wages" means every form of remuneration for personal services, including salaries, commissions, bonuses, and the reasonable money value of all remuneration in any medium oth…

(820 ILCS 405/235) (from Ch. 48, par. 345) Sec. 235. (I) The term "wages" does not include: A. With respect to calendar years prior to calendar year 2023, the maximum amount includable as "wages" shall be determined pursuant to this Section as in effect prior to the effective dat…

(820 ILCS 405/236) (from Ch. 48, par. 346) Sec. 236. "Insured work" means services performed in employment for employers. (Source: Laws 1951, p. 32.)

(820 ILCS 405/237) (from Ch. 48, par. 347) Sec. 237. A. "Base period" means the first four of the last five completed calendar quarters immediately preceding the benefit year. Further, any wages which had previously been used to establish a valid claim pursuant to Section 242 and…

(820 ILCS 405/238) (from Ch. 48, par. 348) Sec. 238. "Calendar quarter" means the period of three consecutive calendar months ending on March 31, June 30, September 30, or December 31, or the equivalent thereof as the Director may by regulation prescribe. (Source: Laws 1951, p. 3…

(820 ILCS 405/239) (from Ch. 48, par. 349) Sec. 239. "Unemployed individual". An individual shall be deemed unemployed in any week with respect to which no wages are payable to him and during which he performs no services or in any week of less than full-time work if the wages pa…

(820 ILCS 405/240) (from Ch. 48, par. 350) Sec. 240. "Contributions" means the money payments required from employers for the purpose of paying benefits. (Source: Laws 1951, p. 32.)

(820 ILCS 405/240.1) Sec. 240.1. "Fund Building Receipts" means amounts directed for deposit into the Master Bond Fund pursuant to Section 1506.3. (Source: P.A. 93-634, eff. 1-1-04.)

(820 ILCS 405/2400) (from Ch. 48, par. 720) Sec. 2400. Lien upon assets of employer-Commencement-Limitation. A lien is hereby created in favor of the Director upon all the real and personal property or rights thereto owned or thereafter acquired by any employer from whom contribu…

(820 ILCS 405/2401) (from Ch. 48, par. 721) Sec. 2401. Recording and release of lien. A. The lien created by Section 2400 shall be invalid only as to any innocent purchaser for value of stock in trade of any employer in the usual course of such employer's business, and shall be i…

(820 ILCS 405/2401.1) Sec. 2401.1. Lien Registry. A. As used in this Section: 1. "Debtor" means an employer or individual against whom there is an unpaid determination and assessment collectible by the Director. 2. "Lien Registry" means the public database maintained by the Depar…

(820 ILCS 405/2402) (from Ch. 48, par. 722) Sec. 2402. Priority of lien. The lien created by Section 2400 shall be prior to all other liens, whether general or specific, and shall be inferior only to any claim for wages filed pursuant to "An Act to protect employees and laborers …

(820 ILCS 405/2403) (from Ch. 48, par. 723) Sec. 2403. Enforcement of lien. In addition and as an alternative to any other remedy provided by law, the Director may foreclose the lien created by Section 2400 by petition in the name of the People of the State of Illinois to the Cir…

(820 ILCS 405/2404) (from Ch. 48, par. 724) Sec. 2404. Court may enjoin delinquent employing unit. Any employing unit which willfully refuses or fails to pay any contribution, interest, or penalties found to be due to the Director by the Director's final determination and assessm…

(820 ILCS 405/2405) Sec. 2405. Process; failure to file reports or make payments. The process available to the Department of Revenue pursuant to Section 3-7 of the Uniform Penalty and Interest Act with respect to an unpaid trust tax, interest, or penalties shall be available to t…