Beginning January 1, 2018, all employers are required to electronically file and pay unemployment insurance and personal income tax withholding. Beginning January 1, 2019, noncompliance penalties will be charged if the following forms and payments are submitted by paper:1
- For tax returns (DE 9, DE 3HW, DE 3D) the penalty is $50 per tax return;
- For wage reports (DE 9C, DE 3BHW) the penalty is $20 per wage item; and
- For payroll tax deposits (DE 88) the penalty is 15% of the amount due.
1 UIC §§1112, 1112.1, 1114