Are services performed as an owner-operator of a truck covered under the Unemployment Insurance Act?
Section 212.1 of the Act exempts owner-operator services from coverage if each of the conditions it lists is satisfied. [See Section 212.1 and the administrative rules interpreting Section 212.1.] The person or entity for which the owner-operator performs the services has the burden of proving that all of the conditions are satisfied. If the Act does not cover the services, the owner-operator cannot qualify for unemployment benefits based on payments he or she receives for the services, and the individual or entity for which the owner-operator performs the services will not be liable for state unemployment taxes on those payments. For more information, including a free informational seminar for your group or association, please contact the Department’s Office of Legal Counsel at jmuelle@ides.state.il.us or 312-793-4240. The Office’s mailing address is 33 S. State, 8th Floor, Chicago, IL 60603.
