Ill. Admin. Code tit. 56, § 2765.10
Payment Of Contributions
AUTHORITY: 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 based upon taxable wages paid in a calendar quarter are payable on or before the last day of the month following the end of the quarter unless the payment period is shortened pursuant to 56 Ill. Adm. Code 2790.5.