ILCS » Chapter 820 · Act 405
Illinois Compiled Statutes

820 ILCS 405/204 (2026)

"Employing unit" means any individual or type of organization, including the State of Illinois, each of its political subdivisions and municipal corporations, and each instrumentality of any one or more of the foregoing; and any partnership, association, trust, estate, joint-stock company, insurance company, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof, or the legal representative of a deceased person, which has or subsequent to January 1, 1936, had in its employ one or more individuals performing services for it within this State

✓ current as of May 2026
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(820 ILCS 405/204) (from Ch. 48, par. 314)
    Sec. 204. "Employing unit" means any individual or type of organization, including the State of Illinois, each of its political subdivisions and municipal corporations, and each instrumentality of any one or more of the foregoing; and any partnership, association, trust, estate, joint-stock company, insurance company, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof, or the legal representative of a deceased person, which has or subsequent to January 1, 1936, had in its employ one or more individuals performing services for it within this State. All individuals performing services within this State for any employing unit which maintains two or more separate establishments within this State shall be deemed to be employed by a single employing unit for all purposes of this Act.
    A talent or modeling agency that is licensed under the Private Employment Agency Act is not the employing unit with respect to the performance of services for which an individual has been referred by the agency.
(Source: P.A. 89-649, eff. 8-9-96.)

    
Notes of Decisions
Cited in 12 cases, 2001–2015 · leading case: Carpetland U.S.A., Inc. v. Illinois Dep't of Emp. Sec., 776 N.E.2d 166 (Ill. 2002).
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Carpetland U.S.A., Inc. v. Illinois Dep't of Emp. Sec., 776 N.E.2d 166 (Ill. 2002). · cites it 2× “At issue is whether 12 measurers and 259 installers whose services were utilized by Carpetland during the relevant time period were employees, on whose behalf Carpetland was required to make unemployment insurance contributions, or independent contractors, for whom the Act…”
AFM Messenger Serv., Inc. v. Dep't of Emp. Sec., 763 N.E.2d 272 (Ill. 2001). “” 820 ILCS 405/204 (West 2000). The expansive definition of “employment” is circumscribed by section 212 of the Act, which carves out an exemption for services performed by “independent contractors.”
Bd. of Educ. of Bremen High Sch. Dist. No. 228 v. Mitchell, 899 N.E.2d 1160 (Ill. App. Ct. 2008). · cites it 2× “820 ILCS 405/204 (West 2006). The Department’s administrative rules adopt the statutory definition of employing unit as well.”
SMRJ, INC. v. Russell, 884 N.E.2d 1152 (Ill. App. Ct. 2007). “The evidence adduced at the administrative hearing established that when workers came to SMRJ, they completed and signed a document prepared by SMRJ and entitled “Application for Eligibility Verification.”
Emergency Treatment, S.C. v. Dep't of Emp. Sec., 917 N.E.2d 135 (Ill. App. Ct. 2009). “820 ILCS 405/204 (West 2006). As noted above, an exclusion to the employment definition is set forth in section 212 of the Act, which provides in its entirety: “Service performed by an individual for an employing unit, whether or not such individual employs others in connection…”
C.R. England, Inc. v. The Dep't of Emp. Sec., 2014 IL App (1st) 122809 (Ill. App. Ct. 2014). “” 820 ILCS 405/204 (West 2010). Section 207 of the Act provides in relevant part: “The term ‘employment’ shall include an individual’s entire service, within or both within and without this State, if *** B.”
Weinberg v. The Dep't of Emp. Sec., 2015 IL App (1st) 140490 (Ill. App. Ct. 2015). “820 ILCS 405/204 (West 2010). However, partners themselves are not employees of the partnership.”
Weinberg v. The Dep't of Emp. Sec., 2015 IL App (1st) 140490 (Ill. App. Ct. 2015). “820 ILCS 405/204 (West 2010). However, partners themselves are not employees of the partnership.”
The Bd. of Educ. of Bremen High Sch. Dist. No. 228 v. Mitchell (Ill. App. Ct. 2008). · cites it 2× “820 ILCS 405/204 (West 2006). The Department’s administrative rules adopt the statutory definition of employing unit as well.”
AFM Messenger Serv., Inc. v. Dep't of Emp. Sec. (Ill. 2001). “The expansive definition of “employment” is circumscribed by section 212 of the Act, which carves out an exemption for services performed by “independent contractors.” Section 212 provides: “Service performed by an individual for an employing unit, whether or not such individual…”
Carpetland U.S.A. Inc. v. Illinois Dept. of Emp. Sec. (Ill. 2002). “Carpetland, a corporation “which has or *** had in its employ one or more individuals performing services for it within this State” (820 ILCS 405/204 (West 2000)), is an employing unit.”
SMRJ, Inc. v. Russell (Ill. App. Ct. 2007). “1-07-0112 The evidence adduced at the administrative hearing established that when workers came to SMRJ, they completed and signed a document prepared by SMRJ and entitled “Application for Eligibility Verification.”
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