EXAMPLE: Employer A is a liable nonprofit organization that has elected to make payments in lieu of contributions. Claimant Z worked for Employer A, but due to COVID-19 became unemployed and received unemployment insurance benefits through the week ending January 2, 2021. Without an amendment extending the effective period established in Section 1502.4 of the Act, the week ending January 2, 2021 is the last week that the non-charging provisions of Section 1502.4 of the Act are in effect. The week ending January 2, 2021 falls within the first calendar quarter of calendar year 2021. Accordingly, the last Statement of Amount Due for Benefits Paid for which Employer A may file a timely application for revision, and thereafter have an additional 30 days to file additional information, is the statement issued for the second calendar quarter of calendar year 2021.
Ill. Admin. Code tit. 56, § 2725.102