56 Ill. Adm. Code 2765.35
Payments When Reimbursable Employer Becomes Contributory
Section 2765
Section 2765.35 Payments
When Reimbursable Employer Becomes Contributory
A reimbursable employer which
changes from payments in lieu of contributions to payment of contributions
shall start paying contributions in the first calendar quarter of the year when
the change is effective. Payment shall be made in the manner provided in 56
Ill. Adm. Code 2765.10. The employer remains liable to reimburse any benefits
paid to claimants on or after the effective date of the change on the basis of
wages paid to such claimants when the employer was on the reimbursement basis.