Illinois Code § 820 ILCS 170/10

Definitions.
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In this Act:

 
(a) "Employer" means any Illinois employer who is subject to and is
required to provide unemployment insurance to his or her employees,
under the Unemployment Insurance Act.

 
(b) "Employee" means any person who is covered by unemployment
insurance by his or her employer, pursuant to the Unemployment
Insurance Act.

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