56 Ill. Adm. Code 2765.20
Contributions Of Employer By Election
Section 2765
Section 2765.20
Contributions Of Employer By Election
If an employing unit not
otherwise liable elects to become an employer under the Act, and election is
approved as of a date other than January 1 of any calendar year, the first
payment shall include the contributions with respect to all wages for employment
paid on or after the date stated in such approval, and up to and including the
last day of the quarter in which such election is approved.