Illinois Compiled Statutes
820 ILCS 405/1509 (2026)
Notice of employer's contribution rate
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(820 ILCS 405/1509)
(from Ch. 48, par. 579)
Sec. 1509.
Notice of employer's contribution rate.
The Director shall promptly notify each employer of his rate of
contribution for each calendar year by mailing notice thereof to his last
known address. Such rate determination shall be final and conclusive upon
the employer for all purposes and in all proceedings whatsoever unless
within 15 days after mailing of notice thereof, the employer files with the
Director an application for review of such rate determination, setting
forth his reasons in support thereof. Such application for review shall be
in the form and manner prescribed by regulation of the Director. If the
Director shall deem any application for review insufficient, he shall rule
such insufficient application stricken and shall serve notice of such
ruling and the basis therefor upon the employer. Such ruling shall be final
and conclusive upon the employer unless he shall file a sufficient
application for review within ten days from the date of service of notice
of such ruling. Upon receipt of a sufficient application for review within
the time allowed, the Director shall order such application for review
allowed in whole or in part, or shall order that such application for
review be denied, and shall serve notice upon the employer of such order.
Such order of the Director shall be final and conclusive at the expiration
of ten days from the date of service of such notice unless the employer
shall have filed with the Director a written protest and a petition for
hearing, specifying his objections thereto. Upon receipt of such petition
within the ten days allowed, the Director shall fix the time and place for
a hearing and shall notify the employer thereof. At any hearing held as
herein provided, the order of the Director shall be prima facie correct and
the burden shall be upon the protesting employer to prove that it is
incorrect. All of the provisions of this Act, applicable to hearings
conducted pursuant to Section 2200 and not inconsistent with the
provisions of this Section, shall be applicable to hearings conducted
pursuant to this Section. In any such proceeding, the employer shall be
barred from questioning the amount of the benefit wages or benefit
charges as shown on any statement of benefit wages or statement of
benefit charges which forms the basis for the computation of
such rate unless such employer shall prove that he was not, as provided in
Section 1508, furnished with such statement containing the benefit wages
or benefit charges which he maintains are erroneous. In such event, the
employer shall have the same rights to revision of such statement in such
proceedings as are provided in Section 1508. Upon the
completion of such hearing, the employer shall be promptly notified by the
Director, by mail, of his decision, and such decision shall be final and
conclusive for all purposes and in all proceedings whatsoever unless review
is had within the time and in the manner provided by Section 2205.
(Source: P.A. 85-956.)
Notes of Decisions
Cited in 4
cases, 1995–2017 · leading case: Midland Hotel Corp. v. Dir. of Emp. Sec., 668 N.E.2d 82 (Ill. App. Ct. 1st Dist. 1996).
Midland Hotel Corp. v. Dir. of Emp. Sec., 668 N.E.2d 82 (Ill. App. Ct. 1st Dist. 1996). “Midland Hotel claims that it has always paid its unemployment insurance tax promptly and fully in accordance with the rates IDES assigned.”
Marco v. Doherty, 657 N.E.2d 1165 (Ill. App. Ct. 5th Dist. 1995). “234(c)(7)(C) (now 820 ILCS 405/1509 (West 1994)))] specifically makes a rate determination binding upon the employer, it does not make it binding upon the Director, either expressly or by implication.”
Perry & Assocs., LLC v. Illinois Dep't of Emp. Sec., 2017 IL App (1st) 143299. “The Director found that under section 1509 of the Act (820 ILCS 405/1509 (West 2012)), plaintiff was barred from contesting the amount of benefits charges used to calculate its contribution rate if the statement of benefit charges was served on plaintiff, and the record…”
Perry & Assocs., LLC v. Illinois Dep't of Emp. Sec., 2017 IL App (1st) 143299, 72 N.E.3d 754. “The Director found that under section 1509 of the Act (820 ILCS 405/1509 (West 2012)), plaintiff was barred from contesting the amount of benefits charges used to calculate its contribution rate if the statement of benefit charges was served on plaintiff, and the record…”
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