Virtually all employers are subject to unemployment insurance taxes under the Illinois Unemployment Insurance Act (IL Comp. Stat. Ch. 820 Sec. 405/100et seq.). The law's coverage extends to:
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FLSA Coverage, Salary Level, and Deductions from Pay. Download Now • Anyone who, in the current or preceding calendar year, paid wages of at least $1,500 in any calendar quarter or employed at least one person for some part of a day in each of 20 different calendar weeks
• Tax-exempt nonprofit organizations employing four or more people for some part of a day in each of 20 or more weeks in either the current or preceding calendar year
• The state of Illinois and its instrumentalities
• Employers that voluntarily elect to be covered
• Anyone who buys or acquires a covered business
• Employers of agricultural labor that, in either the current or the preceding calendar year, either paid wages of $20,000 or more, or employed 10 or more people in each of 20 different weeks
• Employers of domestic workers that, in any quarter of either the current or the preceding calendar year, paid $1,000 or more
• Employers subject to the Federal Unemployment Tax Act, unless they are specifically excluded by law
There are a few limited categories of employment for which no tax is imposed and no benefits are available. Excepted from coverage are services performed:
• For tax-exempt nonprofit organizations if remuneration is $50 or less in any calendar quarter
• By patients working in hospitals
• By student nurses and interns
• By participants in sheltered workshops
• For a church or convention or association of churches
• By students working for the school in which they are enrolled
• By spouses of students employed by the school as part of a financial-aid award
• By students enrolled in work-study ...