Last reviewed: October 20, 2026

Payroll requirements in Illinois

Illinois employers withhold state income tax, pay unemployment insurance, and follow a state minimum wage that is above the federal $7.25 for many employers.

Withholding and unemployment insurance

Withholding is filed with the Illinois Department of Revenue: Illinois withholding. Unemployment insurance is with the Illinois Department of Employment Security: IDES.

Minimum wage, overtime, and the final paycheck

The US DOL state minimum-wage page lists Illinois at $15.00 an hour for employers of 4 or more employees, excluding family members. Source: DOL state minimum wage laws. The state page is Illinois minimum wage law.

Overtime for covered employees is generally after 40 hours in the workweek. Source: DOL overtime and the Illinois Department of Labor.

Under the Illinois Wage Payment and Collection Act, earned wages are due on the regular payday, including the final paycheck. Start at labor.illinois.gov.

Pay frequency and new-hire reporting

Pay on the regular payday your notice to employees describes, and keep that payday at least as often as Illinois wage-payment law requires. New hires are reported within 20 days under the federal directory: HHS state new-hire directory.

This is general information for employers, not tax, legal, or payroll-filing advice. Rates and deadlines change. Confirm them with the cited agency before you pay people or file a return. HR360 TechX records payroll runs, payslips, time, and leave. It does not file Form 941, Form 940, W-2s, or 1099s.