A. Benefit charges which result from payments to any claimant made on or after July 1, 1989 shall be charged:
         1. For benefit years beginning prior to July 1, 1989,
    
to each employer who paid wages to the claimant during his base period;
        2. For benefit years beginning on or after July 1,
    
1989 but before January 1, 1993, to the later of:
            a. the last employer prior to the beginning of
        
the claimant’s benefit year:
                i. from whom the claimant was separated or
            
who, by reduction of work offered, caused the claimant to become unemployed as defined in Section 239, and,
                ii. for whom the claimant performed services
            
in employment, on each of 30 days whether or not such days are consecutive, provided that the wages for such services were earned during the period from the beginning of the claimant’s base period to the beginning of the claimant’s benefit year; but that employer shall not be charged if:
                    (1) the claimant’s last separation from
                
that employer was a voluntary leaving without good cause, as the term is used in Section 601A or under the circumstances described in paragraphs 1 and 2 of Section 601B; or
                    (2) the claimant’s last separation from
                
that employer was a discharge for misconduct or a felony or theft connected with his work from that employer, as these terms are used in Section 602; or
                    (3) after his last separation from that
                
employer, prior to the beginning of his benefit year, the claimant refused to accept an offer of or to apply for suitable work from that employer without good cause, as these terms are used in Section 603; or
                    (4) the claimant, following his last
                
separation from that employer, prior to the beginning of his benefit year, is ineligible or would have been ineligible under Section 612 if he has or had had base period wages from the employers to which that Section applies; or
                    (5) the claimant subsequently performed
                
services for at least 30 days for an individual or organization which is not an employer subject to this Act; or
            b. the single employer who pays wages to the
        
claimant that allow him to requalify for benefits after disqualification under Section 601, 602 or 603, if:
                i. the disqualifying event occurred prior to
            
the beginning of the claimant’s benefit year, and
                ii. the requalification occurred after the
            
beginning of the claimant’s benefit year, and
                iii. even if the 30 day requirement given in
            
this paragraph is not satisfied; but
                iv. the requalifying employer shall not be
            
charged if the claimant is held ineligible with respect to that requalifying employer under Section 601, 602 or 603.
        3. For benefit years beginning on or after January 1,
    
1993, with respect to each week for which benefits are paid, to the later of:
            a. the last employer:

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Terms Used In Illinois Compiled Statutes 820 ILCS 405/1502.1


                 i. from whom the claimant was separated or
            
who, by reduction of work offered, caused the claimant to become unemployed as defined in Section 239, and
                ii. for whom the claimant performed services
            
in employment, on each of 30 days whether or not such days are consecutive, provided that the wages for such services were earned since the beginning of the claimant’s base period; but that employer shall not be charged if:
                    (1) the claimant’s separation from that
                
employer was a voluntary leaving without good cause, as the term is used in Section 601A or under the circumstances described in paragraphs 1, 2, and 6 of Section 601B; or
                    (2) the claimant’s separation from that
                
employer was a discharge for misconduct or a felony or theft connected with his work from that employer, as these terms are used in Section 602; or
                    (3) the claimant refused to accept an
                
offer of or to apply for suitable work from that employer without good cause, as these terms are used in Section 603 (but only for weeks following the refusal of work); or
                    (4) the claimant subsequently performed
                
services for at least 30 days for an individual or organization which is not an employer subject to this Act; or
                    (5) the claimant, following his
                
separation from that employer, is ineligible or would have been ineligible under Section 612 if he has or had had base period wages from the employers to which that Section applies (but only for the period of ineligibility or potential ineligibility); or
            b. the single employer who pays wages to the
        
claimant that allow him to requalify for benefits after disqualification under Section 601, 602, or 603, even if the 30 day requirement given in this paragraph is not satisfied; but the requalifying employer shall not be charged if the claimant is held ineligible with respect to that requalifying employer under Section 601, 602, or 603.
    B. Whenever a claimant is ineligible pursuant to Section 614 on the basis of wages paid during his base period, any days on which such wages were earned shall not be counted in determining whether that claimant performed services during at least 30 days for the employer that paid such wages as required by paragraphs 2 and 3 of subsection A.
     C. If no employer meets the requirements of paragraph 2 or 3 of subsection A, then no employer will be chargeable for any benefit charges which result from the payment of benefits to the claimant for that benefit year.
     D. Notwithstanding the preceding provisions of this Section, no employer shall be chargeable for any benefit charges which result from the payment of benefits to any claimant after the effective date of this amendatory Act of 1992 where the claimant’s separation from that employer occurred as a result of his detention, incarceration, or imprisonment under State, local, or federal law.
     D-1. Notwithstanding any other provision of this Act, including those affecting finality of benefit charges or rates, an employer shall not be chargeable for any benefit charges which result from the payment of benefits to an individual for any week of unemployment after January 1, 2003, during the period that the employer’s business is closed solely because of the entrance of the employer, one or more of the partners or officers of the employer, or the majority stockholder of the employer into active duty in the Illinois National Guard or the Armed Forces of the United States.
     D-2. Notwithstanding any other provision of this Act, an employer shall not be chargeable for any benefit charges that result from the payment of benefits to an individual for any week of unemployment after the effective date of this amendatory Act of the 100th General Assembly if the payment was the result of the individual voluntarily leaving work under the conditions described in item 6 of subsection C of Section 500.
     E. For the purposes of Sections 302, 409, 701, 1403, 1404, 1405 and 1508.1, last employer means the employer that:
         1. is charged for benefit payments which become
    
benefit charges under this Section, or
        2. would have been liable for such benefit charges if
    
it had not elected to make payments in lieu of contributions.