IL HB0127

Creates the Low-Wage Employer Cost Recoupment Act, imposing a surcharge on employers through the Illinois Department of Labor.

Applies to employers with employees on payroll for at least 90 calendar days whose wages fall below the threshold that would qualify a single person for federal Supplemental Nutrition Assistance Program (SNAP) benefits.

Surcharge amount equals the annual value of SNAP benefits for a single person multiplied by the number of qualifying low-wage employees at each employer.

Employers receive notification of surcharge amounts by January 31 each year, beginning January 31, 2023, and must pay in 10 equal monthly installments starting March 1.

Surcharge applies beginning with the first calendar quarter of 2022, with the Department of Labor authorized to adopt implementing rules.