Title 56 IDES RULES Part 2920
R-182 (06/11)
2) Example 2:
A) If the individual's weekly benefit amount is .............................. $150.00
B) 50% of that amount is ................................................................. $75.00
C) If the individual's wages for less than full-time
work under Section 2920.5(a)(4) are ........................................... $82.00
D) The amount by which the wages given in line 3
exceed 50% of the individual's weekly benefit
amount given in line 4 is ............................................................... $7.00
E) The difference between the individual`s weekly
benefit amount given in line 1 ................................................... $150.00
and the amount given in line 4 ...................................................... $7.00
is ................................................................................................ $143.00
F) Amount of any vacation pay treated as wages
which the individual receives with respect to
that week is .................................................................................. $40.00
G) Amount of disqualifying retirement pay which
the individual receives during that week is ................................. $60.00
H) The difference between the amount of reduced
benefits the individual would be eligible to receive
with respect to that week given in line 5 ................................... $143.00
and the sum of vacation ............................................................ -$40.00
and retirement pay with respect to that week
given in lines 6 and 7 ................................................................ -$60.00
is ................................................................................................. $ 43.00
The amount of $43.00 represents the reduced benefits which the individual is entitled to receive
under this subsection.
3) Example 3: Assume the facts as in Example 2 with the exception that the individual's wages for less than full-time
work under Section 2920.5(a)(4) are $120.00 instead of $82.00. Since the sum of his wages for less than
full-time work plus the individual's vacation pay equals $160.00 which is greater than the individual's weekly
benefit amount of $150.00, the individual is ineligible to receive any reduced benefits under this Section
because of the ineligibility provisions of Section 2920.5(a).
4) Example 4: Assume the same facts as in Example 2 with the exception that the individual's retirement pay is
$105.00. The individual's wages for less than full-time work is $82.00, the individual's vacation pay is $40.00,
and the individual's weekly benefit amount is $150.00. Although the sum of the individual's wages for less than
full-time work and the vacation pay ($82.00 + $40.00 = $122.00) is less than the individual's weekly benefit
amount ($150.00) and hence does not make the individual ineligible for benefits as in Example 3 and although
the sum of the vacation pay and the retirement pay ($40.00 + $105.00 = $145.00) is also less than the
individual's weekly benefit amount, the individual is nonetheless ineligible for benefits under subsection (b)
because the sum of the vacation pay and retirement pay ($40.00 + $105.00 = $145.00) plus that part of the
wages for less than full-time work which is in excess of 50% of the individual's weekly benefit amount ($82.00
- $75.00 = $7.00) is greater than the individual's weekly benefit amount ($145.00 + $7.00 = $152.00).
Section 2920.18 Voluntary Withholding for Federal and/or State of Illinois Income Tax
a) Whenever an individual voluntarily elects, pursuant to Section 1300 of the Act [820 ILCS 405/1300], to have
monies withheld from his or her unemployment insurance benefits to cover possible federal and/or State of Illinois
income tax liability, the amount of benefits subject to such income tax withholding is the sum of the individual's
weekly benefit amount (WBA), following any of the mandatory deductions from unemployment benefits set forth in
subsections (a)(1), (2), and (3), plus any spouse or dependents' allowance payable under the Act. The following are
the mandatory deductions:
1) disqualifying income, including vacation pay, holiday pay, retirement pay, and workers' compensation, under
Section 2920.10;
