Quarterly/Monthly Wage Report

Employers must file the Quarterly Wage report each calendar quarter, listing every employee employed at any time during the quarter.

Menu Path

Human Resources > State > State - IL > Quarterly/Monthly Wage Report

Submission Period

January - March: Due by April 30
April - June: Due by July 31
July - September: Due by October 31
October - December: Due by January 31

Selection Rules

The following selection rules apply when loading data:

• Employees are eligible for unemployment insurance.
• Employees are paid on the 12th of each month of the quarter.

Setup

Before generating reports, complete the following steps:

1. Select Setup.
2. Filter records using the following criteria:

• • Federal Employer ID Number
  • State ID Code

To specify filter criteria, select an option from the list, select an operator and a value, and click Add. The filter is added.

3. To add a record, click Add Record. Refer to Quarterly/Monthly Wage Report#Field Descriptions for valid information in the required fields. Click Save, then Yes.

4. To edit a record, click the ellipsis in the Actions column, and select Edit.

5. To delete a record, click the ellipsis in the Actions column, and select Delete, then click Yes.

You can set up multiple employer records if needed. Each employer must have its own unique Federal Employer ID number. If multiple employer records are entered, the Pay Groups Included for each employer should have different pay groups to identify the correct employer's employees.

Field Descriptions

Unemployment Deduction Codes

If gross wages for pay codes exempt from unemployment deduction codes should be excluded from the quarterly/monthly wage report's total gross wages, you must enter the unemployment deduction codes in the Unemployment Deduction Codes fields on the Human Resources Profile – State page. If this is not applicable, then "XXX" must be entered in the first Unemployment Deduction Codes field.

Employees to be included in the Report

Per the state's specifications, an individual covered under section 206-208 of the Illinois Unemployment Insurance Act should be reported in the quarterly/monthly wage report. If an employee should not be reported, the On IDES Report field on the employee's State Required page should be marked 'N.'

Process

To create a report:

1. If needed, update the related setup to reflect any changes.
2. Load the data for the report.
3. Create the report file and verify that data was loaded correctly.
   
   • Review the log file for possible errors.
   • Use the maintenance options to add or delete records or to correct data. Note that any changes you make here must be duplicated in the source data.
4. If errors require changes to setup or source data, you must purge the loaded data and repeat steps 2 and 3.
5. Once the data is correct, create the IL Quarterly/Monthly Wage Report.
6. Download the IL Quarterly/Monthly Wage Report and follow the state's submission procedures.

Load Data

You can load data based on Reporting Year and Reporting Month.

1. From the navigation bar, select Load.
2. Select the Reporting Year and Reporting Month.

3. Click Load, then Yes. The IL Quarterly/Monthly Wage Load Summary Report is created.

   

   Depending on the browser type, the report file is displayed within the browser, or you are prompted to select a download location.

4. Save the file, then click OK.
5. Navigate to the folder containing the summary report file.
6. Inspect the file. If needed, update the data.
7. Repeat steps 1 to 6 until all required data is loaded.

Maintain Data

You can correct loaded data before submitting the report. However, any corrections to information must also be updated in the source data.

On the IL Quarterly/Monthly Wage Report page, you can filter records to display by the following criteria:

• Year
• Month
• Federal Employer ID Number
• Social Security Number
• Employee Number
• Last Name
• First Name
• Middle Name
• Location Code
• Location Name
• Wages Paid
• Excess Wages
• Taxable Wages
• Non-Taxable Wages

1. To specify filter criteria, select an option from the list, select an operator and a value, and click Add. The filter is added.
2. To add a record, click Add Record. Specify valid information in the required fields and click Save. Click Yes.
3. To edit a record, click the ellipsis in the Actions column, and select Edit.
4. To delete a record, click the ellipsis in the Actions column, select Delete, then click Yes.

Create File

You can generate the Quarterly/Monthly Wage Report in two formats:

• Electronic File (ICESA format): Use this report type when creating a file in ICESA ("Interstate Conference for Employment Security Agencies") format to be uploaded via the IDES TaxNet Upload interface. Note that you must use this format according to the IDES documentation when running the quarterly report if you have more than 5,000 employees. You can use this format ONLY for the quarterly report (when the month selected is 3, 6, 9, or 12). You may NOT use this format for monthly reporting.
• TaxNet (CSV format): Use this report type when creating a simple comma-delimited file to import through the TaxNet Import option. TaxNet is a program offered by the Illinois Department of Employment Security and the Illinois Department of Revenue. The TaxNet program provides online reporting for the Unemployment Insurance Tax and Wage Reports (UI-3/40) and State Withholding Forms (IL-941 and IL-941-A). According to the IDES documentation, the import option is located under the "Administration" option of TaxNet. The file name and format for the TaxNet file depends on whether it is the quarterly report or the monthly report.

To create the file:

1. On the navigation bar, click Report.

2. Select the Reporting Year, Reporting Month, and Federal Employer ID Number.

   

   The reporting month determines whether the quarterly report or the monthly report will be produced. When the month is 3, 6, 9, or 12, the quarterly report is produced. For all other months, the monthly report is produced. The Electronic File (ICESA) format is only available for the quarterly report.

   The reporting year prints on the report and is used as part of the electronic and TaxNet files' output file name. It is also used to find the correct records in check history for the 12^th of the month counts for the quarterly report.

3. Create a hard copy of the report to verify data before you create the electronic file:
   
   1. Under File Type, select Hard Copy.
   2. Under File Format, select PDF or Excel.

   3. Under Sort Order, select Sort by Name or Sort by Location.

      

      If you select Sort by Location, the report prints the subtotal for each location.

   4. If you have security to view the complete Social Security Number (without masking) and want to include it in the report, select Print Full Social Security Number.

   5. Click Create, then Yes.
      The IL Quarterly/Monthly Wage Report is created. If any errors were encountered, an error message appears. Click OK.

      

      Depending on the browser type, the report file is displayed within the browser, or you are prompted to select a download location.

4. Save the file.

5. Navigate to the folder containing the report file.

6. Inspect the file. If needed, update the data.
7. Repeat steps 1 to 6 until all required data is included.
8. Create the electronic file:

1. 1. Under File Type, select Electronic File (ICESA format) or TaxNet (CSV format).
   2. Click Create, then Yes.
   3. If you did not create a hard copy of the report, a message is displayed. Click OK and follow steps 2 and 3 to create a hard copy of the report and confirm that the required data is included.

   4. Select Electronic File and click Create.

      

      Depending on the browser type, the report file is displayed within the browser, or you are prompted to select a download location.

Report Output

If Unemployment Deduction Codes were entered on the Human Resources Profile – State window, the wages for pay codes exempt from the unemployment deduction codes will be subtracted from the employee's taxable wages. On the hard copy report, the exempt amount is printed in the column labeled "NON-TAXABLE WAGES."

If the employee's total non-exempt wages for the year are more than the "State UI Taxable Wage Base" amount in the quarterly/monthly wage setup page, then:

• If the annual maximum taxable amount for an employee was already reached in the current year, the employee's taxable wages are set to zero, and the excess wage amount is set to the amount of the employee's non-exempt wages.
• If the maximum was not already reached, the employee's taxable wages are set to the maximum that can be taxed. In other words, it is the difference between the state taxable wage base and the employee's previous year-to-date taxable wages. The resulting taxable wages are then subtracted from the employee's non-exempt wages to determine the excess wage amount. Note that neither the taxable wages nor the excess wages are reported in the TaxNet format. This calculation only applies when using the Hard Copy or Electronic File (ICESA) format.

On the hard copy report, the employee's taxable wage amount for the quarter or the month is printed in the column labeled "TAXABLE WAGES," and the excess wage amount for the quarter or the month is printed in the column labeled "EXCESS WAGE." The taxable and excess wage amounts per employee are not submitted to the state – the only figure submitted to the state for each employee is the employee's total quarter-to-date or month-to-date non-exempt wages. However, in the Electronic File (ICESA format), an employer's total record contains the sum of the taxable wages and excess wages for all employees. See the File Layouts and Data Mapping section below for more information about the output file layouts.

The "Electronic File (ICESA format)" option produces a file in the ICESA format required by the Illinois department of employment security. The default file name for the electronic file is L???????.YYQ, where the seven question marks represent the seven-digit account number, YY is the reporting year, and Q is the reporting quarter. For example, the 1/94 report for account 6543210 would have a file name of L6543210.941. The default location for the file is the directory associated with the FASRPTDIR environmental variable.

The "TaxNet File (CSV format)" option generates a file in a Comma-Separated Values (CSV) format. The exact file layout depends on whether the Monthly or Quarterly report is being generated. See Quarterly/Monthly Wage Report#File Layouts and Data Mapping for TaxNet (CSV format) for more information about the file layouts. The default file names are:

• Quarterly: taxnet_QYYYY.csv, where Q is the reporting quarter and YYYY is the reporting year.
• Monthly: ILUIMonthlyWageMMYYYY.csv, where MM is the reporting month, and YYYY is the reporting year.

The default location for the TaxNet output file is the directory associated with the FASRPTDIR environmental variable.

Purge Data

If you need to correct the setup or employee data, you must first purge the existing records, then reload the data.

1. On the navigation bar, select Purge.
2. Select a Reporting Year and Reporting Month.
3. Click Submit.
4. Click Yes, then OK.

File Layouts and Data Mapping for Electronic File (ICESA format)

ICESA stands for Interstate Conference for Employment Security Agencies.

The application supports the ASCII file format. IDES also allows for a file to be uploaded in ICESA format within TaxNet. The following information is from the FAQ section of TaxNet: "If you have more than 5,000 employees or you want to submit a file in ICESA format, please contact TaxNet Customer Service at the toll-free number 866-274-5697 to learn about our UI-3/40 File Upload option. Upload privileges are granted after the successful submission of a test file. The file upload feature is located under the "Administration" option on the TaxNet website."

The ICESA file layout consists of six records. They are:

1. A Record = Transmitter Record Contains information regarding the organization transmitting the file.
2. B Record = Authorization Record Contains data regarding the specifics of the transmission.
3. E Record = Employer Record Contains specific employer information such as the name, account number, etc.
4. S Record = Employee Record Contains specific employee information such as social security number, wages earned, etc.
5. T Record = Total Record Contains the totals for a specific employer such as total wages paid, excess wages, taxable wages, interest due, payment due, etc.
6. F Record = Final Record Contains information indicating the total number of employers, employees, and wages in the file.

For a single employer filer, the output records will be organized as follows:

A,B,E,S,S,.,.,S,T,F

For multiple employer account filers the output will be organized as:

A,B,E,S,S,.,.S,T,E,S,S,.,.,T,E,S,S,.,.,.,T,F

In Illinois, each record is 276 fields long, with the last field assumed blank.

The following tables show the Illinois field names and descriptions, and the tables and columns that store the data for the IL Quarterly Wage file when the report type is Electronic File (ICESA Format).

A Record = Transmitter Record

Contains information regarding the organization transmitting the file. If there are multiple employer setup records (il_qtr_prof), the primary setup record is used for the "A" Record information.

B Record = Authorization Record

Contains data regarding the specifics of the transmission. If there are multiple employer setup records (il_qtr_prof), the primary setup record is used for the "B" Record information.

E Record = Employer Record

Contains specific employer information such as the name, account number, etc. If there are multiple employer setup records (il_qtr_prof), each produces a separate "E" Record in the output file.

S Record = Employee Record

Contains specific employee information such as social security number, wages earned, etc.

T Record = Total Record

Contains the totals for a specific employer such as total wages paid, excess wages, taxable wages, interest due, payment due, etc. If there are multiple employer setup records (il_qtr_prof), each record produces a separate "T" Record in the output file.

F Record = Final Record

Contains information indicating the total number of employers, employees, and wages in the file.

File Layouts and Data Mapping for TaxNet (CSV format)

File Layouts and Data Mapping for Quarterly TaxNet (CSV format)

TaxNet provides the ability to import a comma-separated file of quarterly wages. For the quarterly wage report, if you have 5,000 or fewer employees, TaxNet allows you to import that file into the Worker Detail screen. The file import feature is located under the "Unemployment Insurance" option.

• Each record must have five fields (SSN, Last Name, First Name, Middle Initial, Wages).
• Commas must separate fields.
• Records must be separated with end-of-line characters (i.e., CRLF).
• The file must contain no more than 5,000 records.
• The five fields in each record must be in the following order: Social Security Number, Last Name, First Name, Middle initial, Quarterly Wages.
• Social Security Number must be nine digits; it can also contain dashes as long as it conforms to the standard format (999-99-9999).
• Each Social Security Number must be unique within the quarterly wage report.
• The Last Name field must not be blank.
• The First Name field must not be blank.
• The Middle Initial field may be blank or empty.
• Quarterly Wages can contain up to 11 digits. If a decimal point is present, there must be exactly two digits after the decimal point. If no decimal point is present, the amount is interpreted as whole dollars.

The following table shows the Illinois field names and descriptions, and the tables and columns that store the data for the IL Quarterly/Monthly Wage file when the report type is TaxNet (CSV Format) and the Reporting Month is the end of a quarter (3, 6, 9, or 12). A comma separates each field.

File Layouts and Data Mapping for Monthly TaxNet (CSV format)

The Illinois Department of Employment Security requires employers to file their monthly wage reports through the internet application Illinois TaxNet: https://taxnet.ides.state.il.us.

The submission file needs to be a comma-separated (.csv), plain ASCII text file. There are two record types within the monthly report submission file: an employer record and an employee record. The structure of the submission file will contain an employer record and zero-to-many employee records. The current limitation is set at 10MB file size.

• The first record in a submission file must be an employer record
• The first field in each row much be a record indicator
• For each employer record, a FEIN, UI Account, Total Wages Paid and Wages Not Allowed must be provided.
• The submission file must not contain duplicate Employer records
• The sum of Employee wages and Wages Not Allocated fields must equal the Total Wages Paid field.
• When Total Wages Paid or Wages not Allocated is greater than 0, an employee record must exist.
• For each employee record, a record indicator, first name, last name, SSN, and wages fields must be provided.
• The submission file must not contain duplicate Employee records

The sequence of data would be as follows:

1. Employer AAA record
2. Employee 1 (of employer AAA)
3. Employee 2 (of employer AAA)
4. ...
5. Employee 200 (of employer AAA)
6. Employer BBB record
7. Employee 1 (of employer BBB)
8. Employee 2 (of employer BBB)
9. ...
10. Employee 200 (of employer BBB)

TaxNet recommends the inclusion of month, year, and sequence numbers within the file name to assist in tracking submissions. File name convention = ILUIMonthlyWageMMYYYY_NN.csv where

• MM = 2 digit month
• YYYY = 4 digit year
• NN = 2 digit file sequence (when needed; not required)

The following tables show the Illinois field names and descriptions, and the tables and columns that store the data for the IL Quarterly/Monthly Wage file when the report type is TaxNet (CSV Format) and the Reporting Month is not the end of a quarter (1,2,4,5,7,8,10, or 11). A comma separates each field.

Employer Record

The first record in the submission file represents the employer information. The fields included on this record are a Record Indicator, FEIN, UI Account number, Total Wages Paid, and Wages not Allocated. If there are multiple employer setup records (il_qtr_prof), each record produces a separate Employer record in the output file.

Employee Record

For each employee included in the submission file, a corresponding record indicating a Record Indicator, Last Name, First Name, SSN, Wages (for the month) needs to be included.