Illinois Unemployment Insurance Benefits Notice Mandatory

FILING A CLAIM	
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BENEFITSREPORTING TIPS
TAXATION OF BENEFITS	
If Your Benefit Year Begins:	Your Base Period Will Be:	
This year between:	Last year between:	
Jan. 1 and March 31	Jan. 1 and Sept. 30 and
the year before between
Oct. 1 and Dec. 31	
This year between:	Last year between:	
April 1 and June 30	Jan. 1 and Dec. 31	
This year between:	Last year between:	
July 1 and Sept. 30	April 1 and Dec. 31 and
this year between 
Jan. 1 and March 31	
This year between:	Last year between:	
Oct. 1 and Dec. 31	July 1 and Dec. 31 and
this year between
Jan. 1 and June 30	
This poster fulfills all posting requirements for the Illinois Department of Employment Security.
EMPLOYERS ARE REQUIRED TO POST THIS NOTICE IN A CONSPICUOUS PLACE FOR ALL EMPLOYEES.	
Printed by the Authority of the State of Illinois   Stock Number 4427/ BEN-57  (rev. 8/12) 	
NOTICE	
 to workers about
Unemployment
Insurance Benefits	
Illinois Department of Employment Security
THE POSTING OF THIS NOTICE IS REQUIRED BY THE ILLINOIS UNEMPLOYMENT INSURANCE ACT.
The Illinois Unemployment Insurance Act provides for the payment of benefits 
to eligible unemployed workers and for the collection of employer 
contributions from liable employers. It is designed to provide living expenses 
while new employment is sought. Claims should be filed as soon as possible 
after separation from employment. Claims can be filed online at 
www.ides.illinois.gov or at the nearest Illinois Department of 
Employment Security office to the worker’s home. To be eligible for benefits, 
an  unemployed individual must be available for work, able to work and 
actively seeking work and, in addition, must not be disqualified under any 
provisions of the Illinois Unemployment Insurance Act.
Each employer shall deliver the pamphlet “What Every Worker Should Know 
About Unemployment Insurance” to each worker separated from employment 
for an expected duration of seven or more days. The pamphlet shall be 
delivered to the worker at the time of separation or, if delivery is 
impracticable, mailed within five days after the date of the separation to the 
worker’s last known address. Pamphlets shall be supplied by the Illinois 
Department of Employment Security to each employer without cost. 
A claimant may also be entitled to receive, in addition to the weekly benefit 
amount, an allowance for a non-working spouse or a dependent child or 
children. The allowance is a percentage of the average weekly wage of the 
claimant in his or her base period. The weekly benefit amount plus any 
allowance for a dependent make up the total amount payable. 
If, during a calendar week an employee does not work full-time because of 
lack of work, he or she may be eligible for partial benefits if the wages 
earned in such calendar week are less than his or her weekly benefit amount. 
For any such week, employers should provide employees with a statement of 
“low earnings” which should be taken to their Illinois Department of 
Employment Security office.
Every claimant who files a new claim for unemployment insurance benefits
must serve an unpaid waiting week for which he has filed and is otherwise
eligible. 
The claimant’s weekly benefit amount is usually a percentage of the worker’s 
average weekly wage. The worker’s average weekly wage is computed by 
dividing the wages paid during the two highest quarters of the base period 
by 26. The maximum weekly benefit amount is a percentage of the statewide 
average weekly wage. The minimum weekly benefit amount is $51. The 
statewide average weekly wage is calculated each year.In order to be monetarily eligible, a claimant must be paid a minimum of 
$1,600 during the base period with at least $440 of that amount being paid 
outside the highest calendar quarter.
If you have been awarded temporary total disability benefits under a workers’ 
compensation act or other similar acts, or if you only have worked within the 
last few months, your base period may be determined differently. Contact 
your local IDES office for more information.
Each employee who receives tips must report these tips to employers on a 
written statement or on Form UC-51, “Employee’s Report of Tips,” in 
duplicate. Employers can furnish this form on request. The report shall be 
submitted on the day the wages are paid, or not later than the next payday, 
and shall include the amount of tips received during the pay period.
Unemployment insurance benefits are taxable if you are required to file a 
state or federal income tax return. You may choose to have federal and/or 
Illinois state income tax withheld from your weekly benefits. Since benefits are 
not subject to mandatory income tax withholding, if you do not choose to 
withhold, you may be required to make estimated tax payments using Internal 
Revenue Service Form 1040 ES and Illinois Department of Revenue Form IL 
1040 ES.
For additional information, call these toll-free numbers:
Internal Revenue Service 1-800-829-1040.
Illinois Department of Revenue 1-800-732-8866.	
NOTE: Illinois unemployment insurance benefits are paid from a trust fund to which 
only employers contribute. No deductions may be made from the wages of workers for 
this purpose.
Unemployment insurance information is available from any Illinois Department of 
Employment Security office. To locate the office nearest you, call 1-800-244-5631 or 
access the locations though our website at www.ides.illinois.gov.