EXAMPLE 1: Employee X is an individual with a license to teach. Employer Z is a public school system in Illinois. For the 2019-2020 school year, Z hires X to work as a teacher's aide. During the first semester of the 2019-2020 school year, X performs all her services as a teacher's aide. During the second semester of the 2019-2020 school year, 80% of X's time and services are spent working as a teacher's aide, and 20% of X's time and services are spent working in the position of a substitute teacher, teaching one class per day. During each of the semesters of the 2019-2020 school year, since 50% or more of X's services are performed in other than an instructional, research or principal administrative capacity, then for both semesters of the 2019-2020 school year, all of X's services are deemed to be performed in other than an instructional, research or principal administrative capacity.
EXAMPLE 2: The same facts as EXAMPLE 1 except that the employer reports X's wages as a teacher separately from her wages as a teacher's aide. In this case, the provisions of Section 612 of the Act shall be applied separately for the teaching and non-teaching wages.
Ill. Admin. Code tit. 56, § 2915.2