Illinois Small Business Advisor
Welcome to the Illinois Small Business Advisor section for IDES, a convenient, quick access point for proposed rules and regulations, changes in requirements, and information on recently adopted legislation that could have an impact on your business. Also see the Labor Laws for Illinois employers.
Public Acts & Amendments
Amendment to the Illinois Administrative Code 56 Ill. Adm. Code 2730.155: Effective 02/02/26
ADMINISTRATIVE CODE
Section 2730.155 was amended to state that employer contributions made to an employees 401(k) plan are not “wages.” This amendment was made to conform with Section 401 of the Federal Internal Revenue Code.
Advisory Opinions
- Unemployment Insurance - Health insurance for domestic partner of retired worker
- Unemployment insurance treatment of dental, vision and medical flexible spending arrangements under Section 125 of the Internal Revenue Code
- Unemployment insurance exemption for agricultural labor
- Unemployment insurance treatment of wages paid by employers with common ownership
- Unemployment insurance exemption for insurance agent
- Unemployment insurance treatment of nonqualified stock options
- Unemployment insurance exemption for life insurance
- Unemployment insurance exemption for nonprofit volunteer
- Unemployment insurance exemption for LLC owner