Anyone who pays a nanny, housekeeper, home health aide or other household employee to work in their home is a household employer.
Household employers can file their unemployment insurance contributions annually with IDES. The new "Return for Household Employers - Unemployment Contributions" (UI-HA; see below) will be mailed to current household annual filers. This form is not to be used for Illinois Department of Revenue Payments.
Effective for tax year 2011, Form UI-WIT was discontinued (the Combined Return for Household Employers; annual combined return for reporting Illinois withholding income tax and unemployment insurance contributions for household employees).