Valor Payroll Solutions

Illinois Payroll Information

Enterprise payroll expertise, exclusively for small businesses.

Paying Employees in Illinois

Illinois 2025 Minimum Wage:

$15.00/hour
$9.00/hour for tipped employees
$13.00/hour for youth

Illinois Overtime Rules:

1.5 x’s the regular rate for all hours worked over 40 in a workweek

Illinois Paystub Requirements:

Employers shall keep records of names and addresses of all employees and of wages paid each payday, and shall furnish each employee with an itemized statement of deductions made from his wages for each pay period.

How often do you have to pay employees in Illinois?

Employees must be paid at least semi-monthly no later than 13 days after the pay period end date

When is an employee’s final check due in Illinois?

Voluntary resignation – next regular payday
Involuntary termination – next regular payday

Illinois Payroll Taxes

Illinois Withholding Tax

Illinois Withholding Tax Registration

Wages subject to Illinois Withholding Tax

Wages earned within Illinois is subject to IL income tax (unless employee is a resident of Iowa, Kentucky, Michigan, or Wisconsin)
Wages earned by IL residents that is not taxes by another state is subject to IL income tax

Illinois Employee’s Withholding Exemption Certificate

IL-W-4

Reciprocity

Iowa, Kentucky, Michigan, and Wisconsin

Illinois Withholding Tax Due Dates

Due monthly on the 15th day of following month if you are first time taxpayer or have reported $12,000 or less during lookback period
Due semi-weekly on Wednesday for Wed-Fri pay dates or Friday for preceding Sat-Tues if you exceed $12,000 in withholding during a quarter

Illinois Unemployment Tax

Illinois Unemployment Tax Registration

Illinois Unemployment Tax Employer Liabilities

New employer rate: 3.65%
2025 Wage Base: $13,916

Illinois Unemployment Tax Due Dates

Return and payment are due quarterly on the last day of the month following the end of the reporting period

Illinois New Hire Reporting

New hires must be reported within 20 days
Illinois New Hire Directory
PO Box 19473
Springfield, IL 62794-9473
Phone: 312-327-4473
Fax: 217-557-1947
Report online
Report using paper form

Illinois Child Support

Illinois State Disbursement Unit
PO Box 5400
Carol Stream, IL 60197-5400
Phone: 877-664-5738
Pay online

Additional Illinois Business Resources

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If I could give a 10 star I WOULD!! Usually I don’t take time to actually write reviews unless the experience was top notch. Christina is by far the MOST patience and professional individual, I’ve had the pleasure of working with. She answered all of my seriously silly questions without belittling me. She responds very fast, with great detail and clarity. I’ll def be using her again. Thank me later!

Christina was extremely helpfully and very patient. Christina delivered good work on this project. I enjoyed working with her, Her communication was top-notch, she met all deadlines, and her skills were reasonably strong. She helped me find additional information. I enjoyed working with Christina and will definitely be working with her in the future. Thank you Christina.

Christina was very knowledgeable in all the HR and hiring rules. She really helped me set up the hiring system for my startup. She called CA FTB to confirm the details and went over and above to do her job perfectly. It was awesome working with her and I am glad I hired her.

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