Pay-stub requirements
Illinois defines a pay stub as an itemized statement reflecting hours worked, rate of pay, overtime pay and overtime hours, gross wages, deductions, and year-to-date totals of wages and deductions.
See details →ILLINOIS PAYROLL RESOURCES · IL · REVIEWED 2026-10-03
Illinois Payroll &
Pay Statement Guide
Review Illinois pay-stub requirements, withholding resources, unemployment-insurance guidance, and official payroll sources. Run payroll for a small team and get employee statements from every calculated run.
Pay stub each pay periodIllinois employers must furnish covered employees with a pay stub for each pay period.
Official-source guideBased on Illinois wage, tax, unemployment, and workers’ compensation sources.
Reviewed 2026-10-03Checked against current official sources.
AT A GLANCE
What distinguishes Illinois pay-period records
Illinois combines a specific pay-stub requirement with state income-tax withholding, unemployment-insurance contributions, and workers’ compensation obligations. The Illinois Wage Payment and Collection Act now defines the information reflected on a pay stub and requires employers to furnish one for each pay period, while also requiring employers to retain copies for at least three years.
State income tax
Illinois income-tax withholding is 4.95% in 2026. The current withholding tables use an exemption allowance of $2,925 and the employee’s Illinois withholding elections.
View withholding details →Unemployment insurance (UI)
For 2026, most newly liable Illinois employers use a 3.350% entry rate, including the 0.550% Fund Building Rate. The taxable wage base is $14,250 per employee; experienced-employer rates vary by account history.
View UI information →Workers’ compensation
Illinois generally requires workers’ compensation insurance when an employer has even one employee, including a part-time employee, subject to limited statutory exceptions.
View official guidance →STATE PAYROLL OVERVIEW
What makes Illinois different from other pay-statement jurisdictions
Illinois expressly requires employers covered by the Illinois Wage Payment and Collection Act to furnish employees with a pay stub for each pay period. The Act defines a pay stub around the information needed to understand how the employee’s wages were calculated: hours worked, rate of pay, overtime information, gross wages, deductions, and year-to-date wage and deduction totals.
Illinois also requires employers to retain a copy of each employee’s pay stub for at least three years after the payment date, including when the employee later separates from employment and regardless of whether the original stub was electronic or paper.
Payroll preparation should keep that wage-statement requirement separate from Illinois income-tax withholding, unemployment-insurance contributions, workers’ compensation coverage, and any local labor standards that apply to the employee’s work location.
PAYROLL REQUIREMENTS CHECKLIST
The Illinois requirements checklist
Use this checklist to review the information Illinois expects on a pay stub and the related payroll obligations that may apply to the pay period.
When a statement is required
Furnish each covered employee with a pay stub for each pay period.
Information to include
Include the information reflected in Illinois’s statutory definition of a pay stub: hours worked, rate of pay, overtime pay and overtime hours worked, gross wages earned, deductions made from wages, and year-to-date totals of wages and deductions.
Income tax withholding
Use the current Illinois withholding tables or formula together with the employee’s Form IL-W-4 information. For 2026, the Illinois withholding rate is 4.95% and the base exemption allowance is $2,925.
Other employer obligations
Review Illinois unemployment-insurance contributions, workers’ compensation coverage, applicable minimum-wage rules, and any local labor standards that affect the employee’s work location.
PAYROLL RECORDS IN PRACTICE
How Illinois treats the pay stub after payday
Electronic or paper delivery
Illinois permits pay stubs to be furnished electronically or in paper form. Employers should ensure employees can actually receive the required statement and should maintain the employer’s retained copy regardless of the delivery method used.
Retention and access
An employer must maintain a copy of an employee’s pay stub for at least three years after the date of payment, even if the employee’s employment ends during that period. Illinois law also contains procedures for current and former employees to request copies of pay stubs from the employer.
USE CURRENT ILLINOIS TABLES — NOT A GENERIC ESTIMATE
Use the 2026 Illinois withholding tables and employee elections
Illinois income-tax withholding is calculated using the state’s current withholding rules together with the employee’s Form IL-W-4 elections and payroll frequency. For 2026, the withholding rate is 4.95%. Illinois provides payroll-period tables and a formula method rather than requiring employers to rely on a rough percentage estimate disconnected from the employee’s allowances.
2026 IL-700-T Withholding Tables
Use the current daily, weekly, biweekly, semimonthly, monthly, and other payroll-period tables issued by the Illinois Department of Revenue.
View 2026 tables →2026 Illinois Withholding Forms
Access the current IL-W-4 and related employer withholding forms and instructions for the 2026 calendar year.
View withholding forms →LOCAL CONSIDERATIONS
Chicago and Cook County can add local labor rules to Illinois payroll
Illinois payroll begins with statewide wage, withholding, unemployment, and workers’ compensation rules, but an employee’s actual work location can add local labor standards. Chicago maintains its own labor-standards framework, while Cook County maintains minimum-wage and paid-leave ordinances that may apply outside municipalities with their own rules or valid opt-outs.
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ChicagoChicago maintains its own minimum-wage, paid-leave, and other labor-standard requirements. Employers with employees working in Chicago should review the City’s current Office of Labor Standards guidance rather than assuming Cook County’s countywide figures apply inside the city.Official link
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Cook County minimum wageEffective July 1, 2026, Cook County’s minimum wage is $15.40 per hour for covered non-tipped employees and $9.25 per hour for covered tipped employees. Coverage can depend on where the employee works and whether a municipality follows the County ordinance or has adopted its own rule.Official link
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Cook County paid leaveCook County’s Paid Leave Ordinance generally requires covered employers to provide paid leave at the ordinance’s required accrual rate. Employers should check the current rules, municipal coverage, carryover provisions, and any applicable exceptions.Official link
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Elsewhere in IllinoisOutside Chicago and covered Cook County jurisdictions, use Illinois statewide payroll requirements as the baseline and confirm whether the employee’s municipality has any additional labor standards that affect the pay period.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Illinois payroll records
1Confirm the work locationIdentify where the employee performed the work so applicable Illinois, Chicago, Cook County, or other local labor rules can be reviewed.›
2Enter employer and employee detailsAdd the employer, pay period, pay date, employee information, hours, wage rates, overtime information, withholding setup, and deductions.›
3Review calculationsReview gross wages, overtime, Illinois and federal withholding, deductions, unemployment-related employer inputs, and net pay before completing the Pay Run.›
4Generate the recordsComplete the Pay Run and generate the employee and bookkeeping records needed for the pay period, including the information required for the Illinois pay stub.›
5Retain supporting recordsKeep the employer’s pay-stub copy for at least three years and retain the underlying payroll information needed to support the wage calculation and applicable recordkeeping duties.›
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OFFICIAL ILLINOIS SOURCES USED FOR THIS PAGE
Official Illinois sources used for this page
This guidance is based primarily on Illinois statutes and government agency resources. Wage rules, withholding tables, unemployment rates, and local labor standards can change, so recheck the applicable source before acting.
01
Illinois Wage Payment and Collection Act · 820 ILCS 115/2
Defines “pay stub” and the information reflected on the statement.
02
Illinois Wage Payment and Collection Act · 820 ILCS 115/10
Requires a pay stub for each pay period and requires employers to retain copies for at least three years.
03
Illinois Department of Revenue · 2026 IL-700-T
Current Illinois withholding rate, allowance values, payroll-period tables, and formula guidance.
04
Illinois Department of Employment Security · 2026 UI Contribution Rates
Current entry rates, experience-rated range, Fund Building Rate, and $14,250 taxable wage base.
05
Illinois Workers’ Compensation Commission
Employer insurance requirements and coverage guidance.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Illinois state and local government sources and is periodically reviewed against current agency guidance. We use official statutes, tax instructions, labor resources, unemployment guidance, and local-government materials whenever available.
FREQUENTLY ASKED QUESTIONS
Illinois pay-statement FAQ
Does Illinois require pay stubs?
Yes. The Illinois Wage Payment and Collection Act requires covered employers to furnish each employee with a pay stub for each pay period.
What information should an Illinois pay stub include?
Illinois defines a pay stub as an itemized statement reflecting hours worked, rate of pay, overtime pay and overtime hours worked, gross wages earned, deductions from wages, and year-to-date totals of wages and deductions.
How long must Illinois employers keep pay stubs?
Employers must maintain a copy of an employee’s pay stub for at least three years after the date of payment, regardless of whether the employee remains employed and whether the stub was delivered electronically or on paper.
How is Illinois state income tax withheld in 2026?
Illinois uses a 4.95% withholding rate for 2026, applied through the state’s withholding tables or formula together with the employee’s Form IL-W-4 allowances and payroll frequency.
Does an Illinois employer need workers’ compensation insurance?
Generally, yes. Illinois guidance states that an employer with one employee, even a part-time employee, must obtain workers’ compensation insurance, subject to limited exceptions under the Act.
Can local Illinois rules affect payroll?
Yes. Chicago maintains its own labor standards, and Cook County has minimum-wage and paid-leave ordinances that can apply depending on the work location and municipality. Employers should confirm the employee’s local coverage in addition to statewide rules.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare an Illinois Pay Run, review the calculations and records before completion, and keep the applicable Illinois sources with your payroll workflow.