Illinois

Tax Compliance and Regulatory Resources for Illinois

Avionté aims to simplify the process by providing Illinois business compliance resources. Discover the mandates your business may need to follow, such as offering retirement programs, paid sick leave, and more.

 

Chapters:

 

Wage & Hour

 Wage Type  Amount
 Minimum Wage  $15.00
 Minimum Cash Wage (Tipped Employee)  $9.00
 City/County/Industry Specific Minimum Wages  Amount
 Chicago  $16.60 ($12.62 Tipped EEs) 
 Cook County  $15.00

 

Tax

 Unemployment Type  Rule
 State Unemployment Wage Base Limit  $14,250
 State Unemployment Rate Range

 
 0.75-7.85%

 State Unemployment Rate for New Employers  3.65%

 

 Supplemental State Tax Rate
  • 4.95%


 Tax Reciprocity Rules
  • Reciprocity with: residents of IA, KY, MI, WI are exempt from IL WH, and residents of IL are exempt from those state WH

  • IL does not require WH from IL residents working in other states that collect WH tax

 

 SOC Code Requirements
  • None

 

 Special Taxes for the State

 

State Retirement Plans

 State Retirement Savings Programs

 

Leave Law

 Paid Leave Plans

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