Ill. Admin. Code tit. 56, § 2765.1
Unemployment Contributions Not Deductible From Wages
Effective Jan 28, 19837 Ill. Reg. 13266AUTHORITY: Implementing and authorized by Sections 212, 302, 500, 601, 602, 603, 612, 701, 706, 1400, 1401, 1402, 1403, 1404, 1405, 1502.1, 1502.4, 1507, 1507.1, 1508, 1509, 1700, 1701, 2401 and 2600 of the Unemployment Insurance Act [820 ILCS 405].DEPARTMENT OF EMPLOYMENT SECURITY
Contributions or payments in lieu of contributions shall not be deducted or deductible, in whole or in part, from the wages or remuneration of individuals in the employ of either a contributing or reimbursable employer in Illinois.
(Source: Amended at 7 Ill. Reg. 13266, effective January 28, 1983)