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U.S. Master Payroll Guide (2011)
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CCH® PAYROLL — 02/25/10

Illinois employer's expense tax relief ordinance approved

Effective January 13, 2010, the city of Chicago, Illinois, approved an ordinance to provide relief to employers subject to the Chicago employer's expense tax. Businesses subject to the tax must pay $4 per month per employee. The city has also released an FAQ discussing the ordinance. The relief granted, specifically, is:

• employers, located in whole or in part in Chicago throughout the tax year ending June 30, 2009, and who had no obligation to file returns or pay employer's expense tax in the tax year ending June 30, 2009, will have no obligation to file returns or pay tax for the tax years ending June 30, 2010, or June 30, 2011; and
• employers, located in whole or in part in Chicago throughout 2009 whose liabilities for tax to be computed due for the current tax year ending June 30, 2010, will be limited to the lower amount due for the current year or the prior tax year ending June 30, 2009. Once this lower amount is determined for the tax return period ending June 30, 2010, it will be used in the comparison on the tax return due for the period ending June 30, 2011. In other words, no present tax filers' tax liability will increase in the current tax year ending June 30, 2010, or in the tax year ending June 30, 2011. (Chicago Employers' Expense Tax ("EET") Tax Relief Ordinance; FAQ, City of Chicago, effective as noted.)

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