USA State Payroll Rates + Resources: State of Illinois: Unemployment Insurance Reporting & Payments
Purpose
The purpose of this documentation is to outline the processes and requirements associated with Unemployment Insurance Reporting & Payments to the proper authorities in the state of Illinois.
Unemployment Insurance Reporting & Payments
The Rules of the Illinois Department of Employment Security (56 Ill. Code 2760.140) require that employers with 25 or more employees during the prior calendar year file their Quarterly Employer’s Contribution and Wage Report (UI 3/40) electronically on the MyTax Illinois website.
Employers with less than 25 employees, can use the UI 3/40 Employer's Contribution and Wage Reporting form.
Whether you have less than 25 employees or more than 25 employees, filing due dates for the UI 3/40 electronic and paper forms are:
Also, Pursuant to Public Act 97-0689, employers with a cumulative total of 25 or more employees in the prior calendar year are required to submit monthly wage reports electronically.
Employers will continue to submit quarterly contribution and wage reports as outlined in the above schedule, but you will also submit eight additional MONTHLY wage reports per year as outlined in the below schedule.
Monthly Reports are filed electronically through MyTax Illinois only, the Department's online tax filing/wage reporting application.
Monthly Reports are required for the first and second months of each quarter: January and February; April and May; July and August; October and November.
Please Note: There is NOT a manual entry option for the monthly wage reports.
Your monthly wage reports should contain only employee names, social security numbers, and each employee’s total wages for the period being reported.
Unemployment insurance contributions are not calculated or remitted.
Failure to submit in an electronic format through MyTax Illinois will result in a penalty.
| Reporting Month | First Date of Upload Eligibility | Final Date of Timely Report Without Penalty | Final Date of Report With Penalty |
| January | January 16th | February 28th/29th | March 31st |
| February | February 16th | March 31st | April 30th (Include resubmission data within the Qtrly report.) |
| April | April 16th | May 31st | June 30th |
| May | May 16th | June 30th | July 31st (Include resubmission data with the Qtrly report) |
| July | July 16th | August 31st | September 30th |
| August | August 16th | September 30th | October 31st (Include resubmission data with the Qtrly report) |
| October | October 16th | November 30th | December 30th |
| November | November 16th | December 31st | October 31st (Include resubmission data with the Qtrly report) |
Good to Know!
The last month of the quarter should be submitted as a part of the quarterly reports only.
Important!
If you are unable to file your quarterly and/or monthly report on time, you may request a quarterly and/or a monthly filing extension, which must be received on or before the filing due date.
To obtain an extension, send an email with your account number, the quarter and year, or the month and year of your request to extend to: [email protected].
Quarterly Extensions: If your extension request is granted, you will have an additional 30 days to file your QUARTERLY report
Monthly Extensions: If your request is granted, you will have an additional 15 days to file your MONTHLY report.