a) Except as
provided in subsections (g) and (h), the reports required by Sections
2760.120 and
2760.125 for a quarter beginning
prior to calendar year 2013 must be filed by the use of an electronic data
processing medium that meets the approval of the Director. The Director shall
approve the use of electronic data processing media for reporting if he/she
finds that:
1) All of the data required by
the Director for quarterly reporting are also provided by the employer on the
electronic data processing medium; and
2) The employer's electronically data
processed reports are compatible and readable by the electronic data processing
equipment used by the Director without the need for any programming adjustment
by the Director.
b)
Subsection (a) shall only apply to an employer for a calendar year if the
employer had 250 or more individuals in its employ (though not necessarily at
the same time) during the prior calendar year.
EXAMPLE: During 2011, the employer has no more than 225
individuals in its employ at any one time. However, during the year, 30 of
these individuals leave the employ of the employer and are replaced by 30 other
individuals. Though the employer's labor force never exceeds 225 individuals at
any one time, the employer had 255 individuals in its employ during 2011 and,
therefore, is subject to subsection (a) for 2012.
c) The failure of an employer that is subject
to subsection (a) to report in the manner required by that subsection shall
subject the employer to the penalties set forth in Section 1402 of the Act.
EXAMPLE: On October 20, 2012, an employer subject to the
reporting requirements of subsection (a) mails a paper version of the report
due for the third quarter of 2012 instead of filing it as required by
subsection (a). On November1, 2012, if that employer has not yet complied with
subsection (a), it is delinquent in the filing of its report for the third
quarter of 2012, the penalty set forth in Section 1402 of the Act shall be
imposed, and any payment it ultimately submits for the third quarter of 2012
shall be reallocated in accordance with 56 Ill. Adm. Code
2765.45 to reflect the payment
of the penalty and a delinquency in contributions due. If the requirements of
subsection (a) have still not been complied with before December 1, 2012 and
the maximum penalty has not yet been imposed, the penalty will be increased on
that date and the employer's payment again reallocated to reflect payment of
the increased penalty and an additional delinquency.
d) When not required by subsection (a), the
reports required by Sections
2760.120 and
2760.125 may be made by the use
of an electronic data processing medium that meets the prior approval of the
Director. The Director shall approve the use of an electronic data processing
medium for reporting if it meets the requirements of subsection (a) and if the
employer agrees to file both reports by the use of that electronic data
processing medium.
e) Any employer
that was authorized by the Director, before December 27, 1993, to submit both
of its quarterly reports on an electronic data processing medium may continue
to do so without further approval by the Director, on the condition that the
medium continues to meet the requirements of subsection (a). The employer is,
however, subject to the requirements of subsection (f).
f) The first report submitted electronically
pursuant to this Section for any calendar year must be accompanied by a
certification, on a form provided for this purpose by the Director, signed by
the owner, partner or authorized officer or official, that the information
submitted is true and correct to the best of his or her knowledge and belief
and that no part of the contribution reported was or is to be deducted from the
worker's wages. This subsection (f) does not apply if the method of electronic
submission being used includes the certification described in this subsection
(f) as part of the report.
g) When
the employer demonstrates that the Commissioner of the Internal Revenue Service
has waived the electronic reporting requirements of Treasury Regulation
301.6011 -2 (26 CFR
301.6011-2), as in effect on January 1, 2012,
for the employer with respect to documents covering a calendar year, the
Director shall waive the reporting requirements of this Section for the
employer with respect to reports covering the subsequent calendar year.
EXAMPLE: In February 2012, the Commissioner of the Internal
Revenue Service notifies an employer that the requirements of Treasury
Regulation 301.6011-2 (26 CFR
301.6011-2) have been waived with respect to
Form W-2 data covering calendar year 2011, meaning that the employer will not
be required to submit the data electronically in 2012. If the employer
demonstrates the waiver to the Director, the Director will waive the
requirements of subsection (a) with respect to reports covering
2012.
h) When an employer
was not subject to the mandatory electronic reporting requirements of this
Section for any quarter of the prior calendar year, but is subject to those
requirements for the current calendar year, the employer may, for any period
through the second quarter of the current calendar year, file its quarterly
reports by mailing paper versions of the reports in compliance with Sections
2760.120 and
2760.125.
EXAMPLE: The employer had, in total, 240 individuals in its
employ during calendar year 2010. In calendar year 2011, the employer had, in
total, 260 individuals in its employ. The employer will not be required to
report electronically for any period through the second quarter of calendar
year 2012 but will be required to report electronically for at least the third
and fourth quarters of that year.
