Paychex HR and Payroll Services in Chicago, Illinois

As Illinois re-opens and businesses restore or start planning to restore operations, we at Paychex remain dedicated to serving you, your employees, and your business. Please see below for guidance and best practices around some common questions related to these new challenges for Illinois.

Please note that the information within this document is current as of the date published and guidance may change as the COVID-19 pandemic continues to develop.

Unemployment

What are the eligibility requirements for Unemployment Insurance (UI) in Illinois?

Although specific eligibility requirements may vary by state, employees in Illinois generally qualify if they:

• Are totally or partially unemployed (which may include layoffs and reductions in hours/wages);
• Lost their job through no fault of their own (e.g. did not quit or were not terminated without just cause as defined by IL law);
• Have worked in covered employment in a “base period.” A “base period” is a minimum amount of wages earned, which is the first four of the last five completed calendar quarters before benefit account begins;
• At the time of application, are willing, able, and available to work, and actively seeking suitable work, unless otherwise exempt from this requirement.

For more information on eligibility requirements, how to apply for, and how to file a claim for Unemployment Insurance, please visit the Illinois Department of Employment Security (IDES) website, review the IDES Unemployment Insurance Benefits Handbook, or explore the IDES Unemployment Resource Page.

Employee Safety & Travel Concerns

Where can I find state and county-specific requirements for using safety equipment or other Personal Protective Equipment (PPE) such as face masks in the workplace?

On April 30, 2020, Governor Jay Robert "J. B." Pritzker issued Executive Order 2020-32 for the State of Illinois which requires all individuals over the age of two-years-old who are medically able to wear a face covering/mask when in a public place and/or when working, if they’re unable to properly social distance. Executive Order 2020-32 also includes operational requirements for essential and non-essential businesses as well as general guidance on the state-wide stay-at-home order.

Despite the reopening of certain businesses as part of the Restore Illinois Plan, Governor Pritzker still requires all individuals over the age of two, except those with documented medical and/or religious exceptions, to wear face coverings/masks when they’re unable to socially distance in public and/or the workplace. Governor Pritzker also highly encourages people to continue to follow all safety and social distancing guidance provided by the Illinois Department of Public Health (IDPH) and the CDC.

For county-specific regulations for the use of additional Personal Protective Equipment (PPE) in public, for general guidelines regarding symptom screening in the workplace, and for other location-based COVID-19 travel and/or quarantine protocols, please visit your applicable county’s website. For resources specific to Chicago, visit Chicago's Reopening Businesses Portal.

If either state/local law or an employer requires employees to wear any safety equipment or other PPE in the workplace, such as face masks, the employer is responsible for paying for and providing this equipment. Additional safety requirements may also apply if your business is already subject to the Occupational Safety and Health Administration (OSHA) Bloodborne Pathogens standards, OSHA regulations generally, or other federal, state, or local industry-specific requirements.

As mentioned above, if some individuals cannot wear masks/face coverings due to medical conditions and/or religious accommodations, employers should have discussions with these individuals about further accommodations that can be explored and/or can request to see any appropriate documentation that may be needed.

Employers can also require employees to wear additional safety equipment like face/eye protection, gowns, gloves, or other equipment suggested by OSHA, and should review the guidance published on OSHA’s website for recommended practices.

For more information, please visit the Illinois Department of Public Health (IDPH) COVID-19 Resource Page, review the State of Illinois Coronavirus Response Page, explore the Face Coverings FAQs, and follow all safety guidance provided by OSHA, the CDC, and your state or local agencies.

As an employer, how can I handle an employee who cannot or refuses to follow company COVID-19 safety policies such as wearing a face mask/covering while at work?

Before taking any action, it’s important to engage with your employees to understand why they may be refusing to follow mandated safety policies. For example, an employee’s refusal to wear a face mask/covering while in the workplace due to a medical condition and/or based on a religious belief, may make them eligible for an exception to this requirement. If that’s the case, employers should have discussions with these individuals about further accommodations that can be explored and/or they can request to see any appropriate documentation that may be needed as evidence for this exception. Additional exceptions that may apply include, but are not limited to, if a mask impedes an employee’s ability to perform basic functions of their job and/or if the wearing of a mask creates a workplace hazard and/or safety concern.

If an employee simply refuses to follow their employer’s established and communicated safety policies, and does not have a situation where an employer is required to make an accommodation, such as the example described above, employers may take corrective action and either discipline and/or terminate any employee for their refusal to follow company policies, as long as the policies in question are not illegal and/or hazardous. However, employers should consult with an HR professional and/or legal counsel before making personnel or business decisions, such as terminations or imposing any other discipline based upon an employee’s actions, to ensure compliance with federal, state, or local law.

Employers should also continue to adhere to all safety guidance as outlined by the CDC, OSHA, and the Equal Employment Opportunity Commission (EEOC), and should continue to follow any legislation that requires the wearing of masks or face coverings in the workplace as outlined by any federal, state, and/or local authority.

As I bring back my workforce, what resources are available to assist me in understanding proper work conditions and regulations? Are there resources that define capacity limits and how offices should resume operations?

The Restore Illinois Plan is a phased approach to reopen the Illinois economy that was designed by the Office of Governor Pritzker and the IDPH. Throughout the five individual phases, Governor Pritzker and the IDPH have placed a heavy emphasis on safety and workplace cleanliness for businesses that are reopening. For more information on capacity limits for specific businesses, please review the Restore Illinois – Protecting Our Communities FAQs.

For more information on regulations/guidance for returning to work, please review the Business and Organization Guidance, visit the Illinois Department of Labor (IDOL) website, read the FAQs on the State of Illinois Coronavirus Response Page, and follow all workplace guidance as outlined by the CDC, OSHA, and your other state/local agencies. For resources specific to Chicago, click here.

Please also review the Paychex COVID-19 Workplace Safety and Health Checklist and explore our other resources outlined below:

• After the Pandemic: What’s Next for Your Employees
• Infectious Disease Outbreak Plan: Considerations for Employers Preparing for Coronavirus
• White House Issues Guidelines for Opening Up America Again during COVID-19 Pandemic

How do I properly conduct COVID-19 temperature testing in the workplace for employees?

Temperature testing/screening can be conducted on-site at businesses to determine if an individual has a fever. Based on CDC guidance, a fever is just one of many symptoms of COVID-19 and conducting temperature screenings may be a way to potentially protect your employees and business. However, a fever does not always indicate COVID-19 and some with COVID-19 never experience a fever. Therefore, it is one method to consider, but alone may not necessarily be the most effective way to protect a work environment. Temperature testing/screening may also put the employee(s)/individual(s) assigned to take temperatures at a higher risk of exposure, which can create additional concern(s). Other safety methods to consider may include more consistent deep cleaning of the workplace, the reorganizing of work spaces to ensure individuals are spaced six or more feet apart, implementing or continuing remote work capabilities, if applicable, and/or staggering your staff to work on specified days. CDC guidelines also allow for virtual health screenings to be conducted rather than in-person health checks. For more information on this, please review the CDC’s Resuming Business Toolkit, General Business FAQs, or visit their COVID-19 website.

Of note: the EEOC generally considers temperature testing/screening to be a “medical examination.” The agency’s guidance generally permits employers to measure employees’ body temperatures as a result of the CDC and state/local authorities acknowledging that COVID-19 is community spread. It is possible the EEOC may revise this guidance in the future.

Before conducting temperature testing/screening, consider consulting with an HR professional and/or your legal counsel to help you to ensure compliance with state and/or local law.

If an employer plans to implement in-person temperature screenings at their business after discussing their options with an HR professional or legal counsel, they should consider:

• Who will take temperatures and how that person will be protected from exposure,
• Where temperatures will be taken,
• When temperatures will be taken,
• How temperatures will be taken,
• How the temperature screening equipment will be sanitized,
• Where the information/readings will be recorded,
• If recording this information, how will it be recorded and confidentially maintained separate from the employees’ personnel files,
• What steps to take for a high temperature,
• What safety protocols will be put in place and how they will be communicated to the screener(s) and employees,
• Ensuring the time waiting for and undergoing the screening process is considered compensable time.

All temperature screenings should be administered based on legitimate and nondiscriminatory business needs and should be as non-invasive as possible. Employers should also consider whether a third-party vendor will be used to conduct such screenings. Employee results of such testing are considered medical information and should be kept in a confidential file and separated from an employee’s personnel file.

Any employee showing symptoms of COVID-19 should be sent home immediately and encouraged to seek appropriate medical attention. If an employee has a confirmed case of COVID-19, employers should advise other employees who could potentially have had contact with the infected employee about possible exposure to COVID-19. Employers may not, however, disclose the name of the affected employee and should take all possible steps to maintain confidentiality.

In addition, employers may:

• Ask employees if they are experiencing symptoms of COVID-19.
• Request that employees notify them if they or a close family member tests positive for COVID-19.
• Inquire if employees have come into close contact with anyone that is known or suspected to have COVID-19.
• Inquire about employees’ personal travel plans, whether to other countries or within the U.S. (particularly regarding current “hot spots”).

An employer may not ask non-COVID-19-related medical questions, as these may impact an employee’s rights under the Americans with Disabilities Act (ADA). Employers must maintain confidentiality as required by the ADA and applicable state laws with respect to employee medical information.

Be sure to always consult with an HR professional and/or legal counsel before asking employees’ specific medically-related questions to help you to ensure compliance with federal, state, or local law.

For more information, please visit the IDPH COVID-19 Resource Page, read our WORX article on guidelines for opening up America, and follow all safety guidance provided by OSHA, the CDC, and your state and/or local agencies.

If COVID-19 is contracted after returning to work, is this covered by Workers’ Compensation insurance?

It depends. Workers' Compensation insurance protects employees from on-the-job injuries and illnesses, however, it doesn't usually cover diseases that are unrelated to employment. If an employee contracts COVID-19 at work or because of the nature of their work, such as if they’re a healthcare worker or emergency responder, then they may be provided coverage. Additionally, individuals with a confirmed case of COVID-19 may also be eligible for benefits under the Illinois Occupational Diseases Act, however, each situation is reviewed on a case-by-case basis.

Some states have also proposed changes that would broaden these rules and/or provide additional coverage. Be sure to consult with an HR and/or insurance professional for more information or visit the Illinois Workers’ Compensation Commission (IWCC) website and review the Illinois Workers' Occupational Diseases Act.

What is the protocol for those who travel for work or have chosen to do so in their personal time and plan to return to work?

Employers can encourage their employees to limit any nonessential personal travel, especially to high-impact areas, however, they cannot prevent them from traveling outright.

Employers should also educate their employees on the current COVID-19-related risks that are associated with traveling. Some of these travel risks can include, but are not limited to, potential/greater risk of exposure to coronavirus, becoming stranded due to federal, state, and/or local travel restrictions or closures, and/or having to comply with potential mandatory quarantine protocols for individuals who have recently traveled to and/or returned from a high-risk location. Employers should also advocate that their employees follow all safety, hygiene, and social distancing guidance provided by the CDC.

Employers can require an employee to work from home and to monitor their health for symptoms of COVID-19 for a 14-day period if the employee has:

• Recently traveled to an international location on the current CDC widespread transmission list;
• Recently been on a cruise ship or traveled domestically by air to an area with widespread transmission;
• Recently traveled to a high-risk location within the US under a CDC travel advisory;
• Recently been in contact with an individual with a known diagnosis of COVID-19;
• Or is a resident covered by a state or local ordinance requiring physical office closures.

If an employee who has recently returned from international travel displays symptoms of COVID-19, then employers can and should enforce any federal and/or state-mandated quarantine measures, regardless of whether their travel was for personal or business reasons. The same would apply for those who may have traveled to high-risk areas within the U.S. Employers can also use the CDC’s Risk Assessment tool to help determine which individuals may be pose a risk to the workplace.

Employers should consider a policy about the above and communicate it to all employees in order to ensure awareness of the potential impact travel may have on their ability to return to the workplace. Before making business decisions that may alter your workplace, consider consulting with an HR professional and/or your legal counsel to help you ensure compliance with federal, state, and/or local law, and for the latest updates, refer to your state and/or local authorities.

For more information, please review the IDPH Travel Guidance, read our Infectious Disease Outbreak Plan WORX article and Coronavirus at Work FAQs.

What is classified as an essential and non-essential business in Illinois?

Some essential businesses include, but are not limited to, healthcare and public health operations, essential government functions, human services operations, financial intuitions, and essential infrastructure operations such as food production and distribution, basic utilities, transportation, and construction/building management.

For a full breakdown of essential businesses, please review the Illinois Department of Commerce & Economic Opportunity Essential Businesses & Operations Checklist, explore the Restore Illinois Phase 4 – Recovery – FAQs For Businesses, and read the Restore Illinois Plan.

Remote Work

Is it required that all employees who are able to work from home continue to do so?

Governor Pritzker’s Executive Order 2020-32 required all employers to consider establishing remote work capabilities, if applicable, and highly encouraged those able to do so. It also required employers to post workplace safety guidance at their physical work-sites if they still had employees working out of their principle location. Although remote work is still highly encouraged, it is not required by Illinois law.

In accordance with the phased Restore Illinois Plan, certain employees can return to their employer’s physical work location, however, they’re required to wear a face mask/covering while working, if unable to practice social distancing.

If a business continues allowing employees to work remotely, Illinois law requires that employers reimburse for certain expenses, such as a portion of an employee’s home internet and cell phone costs, for example. As such, employers should consider creating and/or updating policies related to remote working that include reimbursement scope and procedures.

Staffing Concerns

What are some guidelines for rehiring employees who were laid off due to COVID-19? What paperwork/documentation is required? What are some additional items to consider when rehiring employees?

Establishing and applying fact-based criteria that are consistent with your legitimate business needs and documenting the reasons for your decisions are important considerations when returning employees to work. Employers should also remember to review the requirements in any written employment agreements, or collective bargaining agreement if they employ unionized employees, to make sure that they’re remaining in compliance.

Employment decisions cannot be based on reasons that violate federal, state, or local anti-discrimination laws including, but not limited to, an employee’s membership in a protected class, because an employee has exercised their right to file a complaint against the company (e.g., complaints of unlawful discrimination or harassment), an employee has taken leave that is protected under federal, state, or local law, or because the employer believes that an employee will request leave when called back to work, including Emergency Paid Sick Leave (EPSL) or Emergency Family and Medical Leave (EFML). If you have questions about these laws, or your hiring process, consult with your legal counsel and/or HR professional.

Employers should also consider issuing return to work letters that:

1. Address if employees will be recalled/rehired into the same position.
2. Confirms pay rates for returning employees. Note: Employers receiving loans under the CARES Act and seeking loan forgiveness for payroll costs have certain obligations to restore and maintain compensation and benefits levels.

Additionally, if organizational structure has changed, employers may also consider determining the skills of individuals and appropriate positions to offer when returning their employees to work.

Additional items that employers should consider include:

• Providing a new Form W-4 in case employees want to make changes upon returning to work.
• Ensuring “new hire” employee documents (i.e. current employee handbook, emergency contact information, etc.) are properly updated and executed.
• Determining implications for 401(k), 403(b), and pension plans.
• Evaluating executive compensation and severance arrangements.

Additional Resources

Where can I find return to work information, safety guidelines, and regulatory updates?

As multiple states begin resuming business operations, Paychex remains dedicated to serving you, your employees, and your business. That’s why we’ve developed several online resources to help you remain up to date on your state's ever-evolving policies and executive orders related to the COVID-19 pandemic and return to work protocols.

Paychex Safety/Legal Resources:

• COVID-19 Workplace Safety and Health Checklist
• Business Preparedness After COVID-19
• After the Pandemic: What’s Next for Your Employees WORX article
• Infectious Disease Outbreak Plan: Considerations for Employers WORX article
• White House Guidelines for Opening Up America Again during COVID-19 Pandemic WORX article
• Coronavirus at Work: Frequently Asked Questions WORX article
• Preventing and Managing Illness in the Workplace WORX article

Illinois Resources:

• Illinois Department of Public Health (IDPH) COVID-19 Resource Page
• State of Illinois Coronavirus Response Page
• Restore Illinois Plan
• Illinois Department of Employment Security (IDES) Resource Page
• City of Chicago Reopening Businesses Portal

Additional Resources:

• CDC Interim Guidance for Businesses and Employers Responding to COVID-19
• CDC COVID-19 General Business FAQs
• CDC Workplace Decision Tool
• OSHA Guidance on Preparing Workplaces for COVID-19
• FEMA News Release

Return to Work Checklist

Considerations for Illinois Employers While Preparing to Bring Employees Back to Work

This is not an exhaustive list. It is an addendum to the Paychex Return to Work Checklist. Employers should consult with their HR professionals, legal counsel where appropriate, as well as the Illinois Department of Labor and COVID-19 websites.

☑ Consult federal, state, and local guidance and examine timing of re-opening businesses

Illinois continued to re-open its economy in June and had executive orders in place allowing retail stores, office buildings, bars and restaurants, and more to do so, along with additional guidance for Phase 4. The city of Chicago has its own orders and guidance for its businesses.

☑ Determine recall or rehire date for employees?

This will depend on a number of factors including, but not limited to, the specific needs and requirements of a business. This may also impact employers seeking loan forgiveness for their Paycheck Protection Program loan, as well as may establish entitlement to leave benefits under FFCRA. Therefore, determining a recall or rehire date will be dependent on the facts and circumstances of each business.

☑ Understand any changes to federal, state, or local paid leave laws

For example, Cook County issued guidance on its Earned Sick Leave ordinance and Chicago’s Department of Business Affairs and Consumer Protection provided FAQs on worker protections during COVID-19 to explain how earned paid sick time may be used in certain circumstances.

☑ Understand the obligations under a collective bargaining agreement (CBA) if you have unionized employees or an employment agreement, for non-unionized employees

Check applicable agreements for specific obligations. For example, a CBA may provide rehire/recall language, including agreed upon factors in order to bring employees back. Most changes will need to be negotiated with the union. For employment agreement obligations, employers should review the contract and, if in doubt, consult legal counsel.

☑  If an employee was terminated and signed a separation agreement, check the language to see if the rehire requires an amendment to the separation agreement.

☑  Consider providing letter offering return to work or rehire opportunity to employees

Reinstatement whether from furlough or permanent layoff and documentation of the employee response should be in writing, and documenting offers and rejections may be important for unemployment insurance and for PPP loan forgiveness purposes.

☑ Review and adhere to internal policies and state/local laws on rehiring, if any, to determine any reinstatement of accrued sick leave, PTO, or vacation time, especially if these were not paid out at the time of furlough or layoff.

☑  Consider providing returning employees with the option to complete a new Form W-4 in case the employee wants to make changes upon returning to work.

☑  Explore whether “new hire” employee documents (i.e. employee handbook, handbook acknowledgment, direct deposit, employment agreement, etc.), are required and, if so, properly executed to ensure they are effective.

☑ Does the employee need to update an existing Form I-9 or complete a new Form I-9?

Review information and compliance requirements for Form I-9.

☑ Did employee elect COBRA or Illinois state continuation coverage, and what benefits will employee be entitled to upon their return?

☑ Determine status of health plans, cafeteria plans, and fringe benefit plans, such as vision and dental insurance

☑  Determine implications for 401(k), 403(b), and/or pension plans

☑  Evaluate executive compensation and exempt classification status to determine what, if any, changes are necessary. Also review any applicable employment or severance agreements.

☑  Consider appropriate health and safety requirements under federal, state, and local laws or specific actions taken related to COVID-19 pandemic

Learn what new supplemental policies on safety are recommended or required to be followed and documented. For example, measures to promote social distancing in the workplace are recommended and safety gear such as masks and gloves may be required to be provided to employees.

Additional considerations as you prepare to return employees to work include applicable wage and hour laws, especially if employees have different work schedules, pay rates, and classification under state and federal laws. Check out our Return to Work resource page for FAQs.

What Illinois businesses should know:

• payx.me/RTW-checklist-Illinois

• On May 20, 2020, the Chicago City Council approved Substitute Ordinance 2020-2343, which includes amendments to the city's paid sick leave ordinance. Effective July 1, 2020, and as part of the amendments, employers will be required to provide those employees with the paid sick leave notice yearly with the first paycheck on or following July 1st, whether by paper or electronic means

Chicago, the “City of the Big Shoulders,” will require employers to provide paid sick leave for eligible employees starting July 1, 2017 under the Chicago Minimum Wage and Paid Sick Leave Ordinance (MWPSO). Also effective July 1, 2017, is the Cook County Earned Sick Leave Ordinance (ESLO). While Chicago is in Cook County, the Chicago Ordinance will govern for employers located in the city as a result of provisions in the state constitution. Employers located in areas of Cook County outside the city of Chicago would be covered under the Cook County ESLO; however, many of the municipalities within Cook County have lawfully taken advantage of the ability to opt out. Any individual or business entity that employs at least one covered employee will be covered by the applicable ordinance, except where the business lies within a municipality that has opted out.

Both Cook County and the City of Chicago have released final implementing regulations as well as a model notice to meet the posting requirements under the ordinance.

How Do Employees Receive Paid Sick Leave?

Both ordinances offer covered employers the option for providing paid sick leave to eligible employees based on either an accrual system or a more simplified frontloading system.

The accrual option allows employees to accrue paid sick leave based on hours worked in the covered jurisdiction, up to a maximum number of hours per year. This option also incorporates some of the most complex carryover provisions found in any paid sick leave law across the country. The carryover provisions will differ for employees depending on whether they work for an employer covered under the federal Family and Medical Leave Act.

The frontloading option available in both ordinances allows employees to receive a lump sum of paid sick leave at the beginning of each year. Although the amount of paid sick leave awarded differs under the two ordinances, both eliminate the need to contend with complex carryover provisions.

Notice and Recordkeeping Requirements Under the Two Ordinances

Although employers covered under either ordinance will be required to post a notice in each workplace where a covered worker is employed, other requirements vary under each ordinance. Employers covered under the Chicago ordinance will also be required to keep a copy of the ordinance and the final regulations onsite. Covered employers are also required to keep certain personnel and payroll records as prescribed under the ordinance for a minimum of three years. For additional information you can read, the Final Rules for the Chicago Minimum Wage and Paid Sick Leave Rules.

Employers covered under the Cook County ordinance will be required to provide employees with a written notice regarding their rights under the ordinance with the first paycheck they receive after July 1 or upon hire, and once each calendar year thereafter. Covered employers are also required to keep certain personnel and payroll records as prescribed under the ordinance for a minimum of five years. For further information you can read the final implementing regulations for the Cook County Earned Sick Leave Ordinance and model notice created by the County.

Preparing for July 1, 2017

To better ensure full compliance with either the Chicago or Cook County paid sick leave ordinance, consider these steps:

• Determine your coverage under the applicable ordinance by reviewing the implementing regulations. Employers in Cook County should take additional steps to confirm coverage at the municipality level.
• Review your company’s current sick leave policy and decide whether you will make adjustments to meet all the provisions under the applicable ordinance or you will create a new policy to ensure full compliance.
• If you are creating a new paid sick leave policy, consider the differences between an accrual-based policy and a frontloading policy before moving forward.
• Be prepared to comply with posting and notice requirements under the applicable ordinance.
• Consider how you will track and keep appropriate records related to employee paid sick leave including accruals and carryover (where applicable), availability of paid sick leave, and use of paid sick leave.

Paychex offers time and attendance solutions that may assist in your recordkeeping efforts.