ILLINOIS REGISTER 9665
DEPARTMENT OF EMPLOYMENT SECURITY
NOTICE OF ADOPTED AMENDMENTS
3) Example: George Smith employs a housekeeper who is considered self-employed
for purposes of the federal unemployment tax, and whose
wages, therefore, are not subject to the federal tax. However, the services
are employment under Illinois' Unemployment Insurance Act [820 ILCS
405]. Since Mr. Smith could have used Schedule H (Form 1040) to file
federal unemployment taxes with regard to the housekeeper's services had
she not been considered self-employed for purposes of the federal tax, this
Section will apply regarding her services.
b) If an employer to whom this Section applies pays contributions by April 15 of the
calendar year immediately following the quarter for which the contributions are
due, the Director shall waive any interest imposed on such employer in
accordance with Section 1401 of the Act [820 ILCS 405/1401] for failure to
comply with Section 1400 of the Act [820 ILCS 405/1400] with respect to that
quarter. However, failure to pay by April 15 will result in the imposition of
interest in accordance with Section 1401. It is not necessary for the employer to
apply for such waiver as long as he or she pays contributions, as required by this
Section, by April 15 of the calendar year immediately following the quarters for
which contributions are due.
Example: An individual to whom this Section applies intends to pay his
contributions on an annual basis and reports his intent to the Director.
However, because he forgets, he does not pay the contributions due until
May of the year following the quarters in question. The Director will not
waive any interest, and this individual will be liable for interest as of the
dates that the payments were due under Section 1400; e.g., with regard to
contributions due for the first quarter of a calendar year, April 30 of that
year and not April 15 of the immediately following calendar year.
c) When an employer to whom this Section applies submits a report of wages paid to
household workers with respect to a calendar quarter, along with the report of
contributions due with respect to those wages, by the April 15 following the close
of that quarter, the Director shall find good cause for waiving any penalties that
would otherwise be due with regard to those reports. When an employer to whom
this Section applies does not submit all quarterly reports of wages paid to
household workers during the calendar year, along with all quarterly reports of
contributions due with respect to those wages, by April 15 of the immediately
following calendar year but does so by September 30 of the following calendar
Click tabs to swap between content that is broken into logical sections.