ILLINOIS U.I. ACT Section 1508.1
A-85 (12/11)
H. This Section shall be interpreted and applied in such a manner as to meet the minimum requirements contained in
any guidance or regulations issued by the United States Department of Labor. Insofar as it applies to the
interpretation and application of the term "substantial", as used in subsection A, this subsection H is not intended to
alter the meaning of "substantially", as used in Section 1507 and construed by precedential judicial opinion, or any
comparable term as elsewhere used in this Act.
(Source: P.A. 94-301, eff. 01-01-06.)
Sec. 1508. Statement of benefit wages and statement of benefit charges
The Director shall periodically furnish each employer with a statement of the wages of his workers or former workers
which became his benefit wages together with the names of such workers or former workers. The Director shall also
periodically furnish each employer with a statement of benefits which became benefit charges together with the names of
such workers or former workers. Any such statement, in absence of an application for revision thereof within 45 days
from the date of mailing of such statement to his last known address, shall be conclusive and final upon the employer for
all purposes and in all proceedings whatsoever. Such application for revision shall be in the form and manner prescribed
by regulation of the Director. If the Director shall deem any application for revision insufficient, he shall rule such
insufficient application stricken and shall serve notice of such ruling and the basis therefor upon the employer. Such
ruling shall be final and conclusive upon the employer unless he shall file a sufficient application for revision within 20
days from the date of service of notice of such ruling. Upon receipt of a sufficient application for revision of such
statement within the time allowed, the Director shall order such application allowed in whole or in part or shall order that
such application for revision be denied and shall serve notice upon the employer of such order. Such order of the
Director shall be final and conclusive at the expiration of 20 days from the date of service of such notice unless the
employer shall have filed with the Director a written protest and a petition for hearing, specifying his objections thereto.
Upon receipt of such petition within the 20 days allowed, the Director shall fix the time and place for a hearing and shall
notify the employer thereof. At any hearing held as herein provided, the order of the Director shall be prima facie correct
and the burden shall be upon the protesting employer to prove that it is incorrect. All of the provisions of this Act,
applicable to hearings conducted pursuant to Section 2200 and not inconsistent with the provisions of this Section, shall
be applicable to hearings conducted pursuant to this Section. No employer shall have the right to object to the benefit
wages or benefit charges with respect to any worker as shown on such statement unless he shall first show that such
benefit wages or benefit charges arose as a result of benefits paid to such worker in accordance with a finding,
reconsidered finding, determination, or reconsidered determination, or for 1987 or any calendar year thereafter a
Referee's decision, to which such employer was a party entitled to notice thereof, as provided by Sections 701 to 703,
inclusive, or Section 800, and shall further show that he was not notified of such finding, reconsidered finding,
determination, or reconsidered determination, or for 1987 or any calendar year thereafter such Referee's decision, in
accordance with the requirements of Sections 701 to 703, inclusive, or Section 800. Nothing herein contained shall
abridge the right of any employer at such hearing to object to such statement of benefit wages or statement of benefit
charges on the ground that it is incorrect by reason of a clerical error made by the Director or any of his employees. The
employer shall be promptly notified, by mail, of the Director's decision. Such decision shall be final and conclusive
unless review is had within the time and in the manner provided by Section 2205.
(Source: P.A. 85-956.)
Sec. 1508.1. Cancellation of Benefit Wages and Benefit Charges Due to Lack of Notice
A. It is the purpose of this Section to provide relief to an employer who has accrued benefit wages or benefit charges
resulting from the payment of benefits of which such employer has not had notice. Whenever any of the following
actions taken by the Department directly results in the payment of benefits to an individual and hence causes the
individual's wages to become benefit wages in accordance with the provisions of Sections 1501 and 1502 or causes
the benefits to become benefits charges in accordance with Sections 1501.1 and 1502.1, such benefit wages or
benefit charges shall be cancelled if the employer proves that the Department did not give notice of such actions as
required by Section 804 within the following periods of time:
1. With respect to the notice to the most recent employing unit or to the last employer (referred to in Section
1502.1) issued under Section 701, within 180 days of the date of the initial finding of monetary eligibility;
2. With respect to notice of a decision pursuant to Section 701 that the employer is the last employer under Section
1502.1, within 180 days of the date of the employer's protest or appeal that he is not the last employer under
Section 1502.1;
