ILCS » Chapter 820 · Act 405
Illinois Compiled Statutes

820 ILCS 405/206 (2026)

Subject to the provisions of Sections 207 to 233, inclusive, and of subsection B of Section 245, "employment" means any service performed prior to July 1, 1940, which was employment as defined in this Act prior to that date, and any service after June 30, 1940, performed by an individual for an employing unit, including service in interstate commerce and service on land which is owned, held or possessed by the United States, and including all services performed by an officer of a business corporation, without regard to whether such services are executive, managerial, or manual in nature, and without regard to whether such officer is or is not a stockholder or a member of the board of directors of the corporation

✓ current as of May 2026
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(820 ILCS 405/206) (from Ch. 48, par. 316)
    Sec. 206. Subject to the provisions of Sections 207 to 233, inclusive, and of subsection B of Section 245, "employment" means any service performed prior to July 1, 1940, which was employment as defined in this Act prior to that date, and any service after June 30, 1940, performed by an individual for an employing unit, including service in interstate commerce and service on land which is owned, held or possessed by the United States, and including all services performed by an officer of a business corporation, without regard to whether such services are executive, managerial, or manual in nature, and without regard to whether such officer is or is not a stockholder or a member of the board of directors of the corporation.
(Source: Laws 1951, p. 32.)

    
Notes of Decisions
Cited in 24 cases, 1995–2015 · 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 4× “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). “The expansive definition of “employment” is circumscribed by section 212 of the Act, which carves out an exemption for services performed by “independent contractors.”
Carpetland U.S.A., Inc. v. Dep't of Emp. Sec., 746 N.E.2d 738 (Ill. App. Ct. 2000). · cites it 4× “On appeal, Carpetland contends (1) that the Director's decision that the services performed by installation contractors and measurers constituted employment within the meaning of section 206 of the Act (820 ILCS 405/206 (West 1998)) is against the manifest weight of the…”
AFM Messenger Serv., Inc. v. Dep't of Emp. Sec., 733 N.E.2d 749 (Ill. App. Ct. 2000). · cites it 2× “Section 212 of the Act provides as follows: "Service performed by an individual for an employing unit, whether or not such individual employs others in connection with the performance of such services, shall be deemed to be employment unless and until it is proven in any…”
Chicago Messenger Serv. v. Jordan, 825 N.E.2d 315 (Ill. App. Ct. 2005). “” 820 ILCS 405/206 (West 2002); AFM Messenger Service, Inc.”
SMRJ, INC. v. Russell, 884 N.E.2d 1152 (Ill. App. Ct. 2007). “” 820 ILCS 405/206 (West 1998); Jack Bradley, Inc.”
C.R. England, Inc. v. The Dep't of Emp. Sec., 2014 IL App (1st) 122809 (Ill. App. Ct. 2014). · cites it 3× “Park’s services for CRE constituted “employment” under section 206 of the Act (820 ILCS 405/206 (West 2010)); and (2) whether Mr.”
United Delivery Serv., Ltd. v. Didrickson, 659 N.E.2d 82 (Ill. App. Ct. 1995). “316 (now 820 ILCS 405/206 (West 1992)).) An employer is required to make unemployment contributions with respect to wages payable for employment.”
Metro East Cab Co. v. Doherty, 705 N.E.2d 947 (Ill. App. Ct. 1999). · cites it 2× “” 820 ILCS 405/206 (West 1992). From this broad definition, which includes relationships not ordinarily considered to constitute employment, there are a number of statutory exceptions, including one for independent contractors.”
Emergency Treatment, S.C. v. Dep't of Emp. Sec., 917 N.E.2d 135 (Ill. App. Ct. 2009). “” 820 ILCS 405/ 206 (West 2006). Under section 204 of the Act, an employing unit is an entity which has in its employ one or more individuals performing services for it, as is the case for plaintiff.”
Enesco Corp. v. Doherty, 731 N.E.2d 888 (Ill. App. Ct. 2000). “316 (recodified as 820 ILCS 405/206 (West 1992)); Metro East, 302 Ill.”
Salt Creek Rural Park Dist. v. Dep't of Revenue, 777 N.E.2d 515 (Ill. App. Ct. 2002). “Unlike the collective bargaining agreement in Belvidere, which required the Illinois State Labor Relations Board to interpret the meaning of wages, hours and conditions of employment in light of a collective bargaining agreement, or the facts about “use” in the tax context in…”
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