1. a) Provided they meet the requirements of section 408 and 408(A) of the Internal Revenue Code, the following individuals are eligible to participate in the Program:

   1. 1) All employees 18 years or older, who work for employers that had 5 or more employees during every quarter of the previous calendar year, that have been in business for at least 2 years, and that do not offer qualified retirement plans will be automatically enrolled in the Program;
   2. 2) All employees who work for a small employer that chooses to make the Program available to its employees;
   3. 3) Any employee who does not work for a participating employer may set up their own account but may be required to make contributions through methods other than a payroll deduction; and
   4. 4) Any individual with earned income during the calendar year, regardless of whether they work for an employer.
2. b) Employee count is based on employer-reported quarterly data submitted to the Department.

(Source: Amended at 50 Ill. Reg. 1685, effective January 14, 2026)