As part of the SMART Act Medicaid reform package, many Illinois employers soon will be required to file monthly wage reports in addition to their quarterly wage reports. While the Illinois Department of Employment Security (IDES) has announced that the monthly reporting only will apply to employers who are required to make electronic wage reports, the IDES issued an emergency rule last December that dramatically lowered the threshold for electronic reporting from employers with at least 250 employees to employers with at least 25 employees. For employers with at least 25 but fewer than 250 employees, the monthly electronic reports will be phased in, depending on the size of the employer, through the summer of 2014. The IDES will waive late filing penalties for the January 2013 reports, which were due on February 28. More information is available at the IDES website.