Who is liable to pay unemployment charges?
Illinois is unique in using a 30-day rule to determine which employer will be charged for an unemployment claim. In Illinois the employer who pays the claim will be the most recent 30-working-day employer when the separation from that employer was qualifying. Qualifying separations can include lack of work, reduction in hours or other chargeable situations. When a claim is filed, the state can go back to the beginning of the employees base period to tally 30 working days. If an employee works for a school district for 30 working days, and becomes unemployed for a qualifying reason, then the school district can be charged for the entire claim. How does the state determine the benefit amount to be paid? Does it depend on how much we paid the employee? The weekly benefit amount is based on past earnings from all employers. The benefit charge is then paid by the last 30-day employer.
