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Secure Choice Program Enforcement

Under the Illinois Secure Choice Savings Program Act, Illinois employers with at leave five (5) employees, that have been in business for two or more years, and that do not offer a qualified retirement plan must either begin offering a qualified plan or automatically enroll their employees into the Illinois Secure Choice Savings Program. Secure Choice is a program administered by the Illinois Secure Choice Savings Board for the purpose of providing a retirement savings option to private-sector employees in Illinois who lack access to an employer-sponsored plan.

The Illinois Department of Revenue (IDOR) is responsible for enforcement of the penalty provisions for Secure Choice after Secure Choice notifies IDOR of noncompliant employers. IDOR is required to determine total employee counts for noncompliant employers using employer-reported data and is required to notify employers of and demand payment for penalty assessments related to noncompliance with Secure Choice. IDOR also reviews claims for refunds of overpaid Secure Choice penalties and issues either a refund or a claim denial. In addition, IDOR oversees the administrative hearing process for protests of penalties assessed for noncompliance and for protests of claim denials related to Secure Choice.

IDOR Secure Choice Enforcement Resources:

Illinois Secure Choice Savings Program Information:


General questions about enforcement of Secure Choice and IDOR-issued notices should be directed to: REV.TA-BIT-WIT@illinois.gov.
Secure Choice registration and exemption questions should be directed to: clientservices@ilsecurechoice.com