Illinois Compliance and Regulatory Resources

Paychex strives to simplify compliance by offering Illinois businesses key resources like automated compliance notifications, support options, and an enhanced HR library. Uncover state mandates, including retirement programs, workplace safety, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
4.95%
2026 IL Withholding Tables

State Unemployment Taxable Wage Base Limit
$14,250

State Unemployment Rate Range for Employers
0.750% to 7.050%

State Unemployment New Employer Rate
3.35% New Employer

State Hourly Minimum Wage
$15.00 (Special rules apply to minimum wage standards in IL. Refer to state laws.)

State Minimum Wage for Tipped Employees
$9.00 (Special rules apply to minimum wage standards in IL. Refer to state laws.)

Local Jurisdiction(s)

Chicago

$16.60 (Employers with four or more employees)
$12.62 for tipped employees (Employers with four or more employees.)

Cook County

$15.00
$9.00 for tipped employees

IL wage and hour information

State Tax ID Registration

State Withholding and State Unemployment Insurance (SUI) Registration

Employers are required to have active withholding and state unemployment insurance (SUI) tax account numbers to file electronically with the Illinois Department of Revenue (IDOR) and the Illinois Department of Employment Security (IDES).

Paychex must be authorized as the Third-Party Administrator (TPA) on the account to file quarterly returns and/or wage reports, remit payments, and adjust returns and payments on your behalf.

Register a new business

Note: One application will complete your registration requirements for state withholding and SUI tax accounts type.

Visit the MyTax Illinois site to begin the registration process.
Complete the registration.
The new Tax Account IDs will be emailed to you within two (2) business days.
- The withholding tax account ID can be in the following formats:
  - XXXX - XXXX (8 Digits) or
  - XXXXXXXXX (9 Digits)
- SUI Tax Account ID format: XXX XXXX (7 Digits)
Enter your new account number in your Paychex Flex account and email your registration confirmation document and a screenshot of the Manage Employer Pin screen to your Paychex Service Professional.
- Refer to the Updating Tax Agency IDs in Paychex Flex instructions to enter the information in the application.

Designating Paychex as Your Third-Party Administrator (TPA)

Complete the Power of Attorney (POA) form.
Email your POA form along with your registration confirmation document to your Paychex Service Professional.

Finding an Existing ID

If you have state withholding and SUI IDs, but aren’t sure what they are, you should be able to find them on:

The Certificate of Registration on the MyTax Illinois site.
- Login and select View more account options.
- In the Letters and Messages panel, select View Account Letters.
- Locate your Certificate of Registration for the Withholding tax account.
Any correspondence from the IDOR and IDES.
Previously filed tax return.

Additional Resources

Pay Transparency

Effective Jan. 1, 2025, covered employers with 15 or more employees will be required to comply with the Illinois pay transparency law.

Employers must include wage or salary, or wage and salary range, and a general description of the benefits and other compensation, including, but not limited to, bonuses, stock options, or other incentives the employer reasonably expects in good faith to offer for the position in job postings for positions where work will be performed at least in part in Illinois or the employee will report to an office, supervisor, or worksite in the state.
Providing a hyperlink with the required information related to pay and benefits on a publicly accessible website is acceptable under the law.
When using a third party to advertise, post or announce an open position, covered employers must also provide the required pay and benefits information to the third party, which is then responsible for including it in the posting.

State-Facilitated Retirement Programs

Secure Choice Retirement Savings
Visit our retirement hub

Workplace Safety

IL OSHA
Illinois has an OSHA-approved state plan that covers only state and local government workers. Private-sector employers and their workers are covered by federal OSHA.