Pay-stub requirements
Illinois defines a pay record as an itemized statement reflecting recorded work hours, rate of pay, overtime pay and overtime hours, gross earnings, deductions, and year-to-date totals of wages and deductions.
Illinois pay-statement rules and document checks (2026)
This 2026 Illinois reference is for people assembling an accurate earnings statement or reviewing a pay record. Begin with the jurisdiction-specific rules and the source-backed subjects below; the presence of a downloadable paystub template does not itself determine an employer’s legal duties. The reviewed Illinois material addresses pay-stub requirements, state income tax, unemployment insurance (ui).
- Official-source references
- State and federal context
- Practical document checks
Overview
First, determine which rules apply
Illinois expressly requires employers covered by the Illinois Wage Payment and Collection Act to furnish employees with a pay record for every pay cycle. The Act defines a pay record around the information needed to understand how the employee’s wages were calculated: recorded work hours, rate of pay, overtime information, gross earnings, deductions, and year-to-date wage and deduction totals.
Illinois also requires employers to retain a copy of each affected worker’s pay record for at least a three-year period after the payment date, including when the worker later separates from employment and regardless of whether the original stub was electronic or paper.
Payroll preparation should keep that wage-statement requirement different from Illinois income-tax withholding, unemployment-insurance contributions, workers’ compensation coverage, and any local labor standards that govern the employee’s work location.
Key findings from the official source material
State income tax
Illinois income-tax withholding is 4.95% in 2026. The current tax withholding schedules use an exemption allowance of $2,925 and the employee’s Illinois withholding elections.
Unemployment insurance (UI)
In the 2026 reference year, most newly liable Illinois employers use a 3.350% entry rate, including the 0.550% Fund Building Rate. The taxable wage base is $14,250 per employee; experienced-employer rates vary by account history.
Workers’ compensation
Illinois generally requires workers’ compensation insurance when an employer has even one employee, including a part-time employee, subject to limited statutory exceptions.
Trusted sources
Primary sources for Illinois
Consult these agency and research references when checking the rules for Illinois. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
What to check before using an earnings statement
Use the Illinois requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
When a statement is required
Furnish each covered employee with a pay record for every pay cycle.
Information to include
Include the information reflected in Illinois’s statutory definition of a pay record: recorded work hours, rate of pay, overtime pay and overtime recorded work hours, gross earnings earned, deductions made from wages, and year-to-date totals of wages and deductions.
Income tax withholding
Refer to the current Illinois tax withholding schedules or formula together with the employee’s Form IL-W-4 information. In the 2026 reference year, the Illinois withholding rate is 4.95% and the base exemption allowance is $2,925.
Related business obligations
Consult Illinois unemployment-insurance contributions, workers’ compensation coverage, applicable minimum-wage rules, and any local labor standards that affect the employee’s work location.
After payday
Delivery, access, and records after payday
Electronic or paper delivery
Illinois permits pay records to be furnished electronically or in paper form. Employers should ensure employees can actually receive the required statement and should maintain the employer’s retained copy regardless of the delivery method used.
Retention and access
An employer must maintain a copy of a worker’s pay record for at least a three-year period after the date of payment, even when the worker’s employment ends during that period. Illinois law also contains procedures for current and former employees to request copies of pay records from the employer.
Tax withholding
2026 withholding and related calculations
Illinois income-tax withholding is calculated using the state’s current withholding rules together with the employee’s Form IL-W-4 elections and payroll frequency. In the 2026 reference year, the withholding rate is 4.95%. Illinois provides payroll-period tables and a formula method rather than requiring employers to rely on a rough percentage estimate disconnected from the employee’s allowances.
2026 IL-700-T Withholding Tables
Refer to the current daily, weekly, biweekly, semimonthly, monthly, and other payroll-period tables issued by the Illinois Department of Revenue.
2026 Illinois Withholding Forms
Access the current IL-W-4 and related employer withholding forms and instructions for the 2026 calendar year.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
State vs. local rules
Local rules and coverage exceptions
Illinois payroll begins with statewide wage, withholding, unemployment, and workers’ compensation rules, but a worker’s actual work location can add local labor standards. Chicago maintains its own labor-standards framework, while Cook County maintains minimum-wage and paid-leave ordinances that can be relevant outside municipalities with their own rules or valid opt-outs.
Step-by-step process
A practical document review sequence
1Confirm the work location.
Identify where the employee performed the work so applicable Illinois, Chicago, Cook County, or other local labor rules can be consulted.
2Enter employer and employee details.
Add the employer, pay period, pay date, employee information, hours, rate of pays, overtime information, withholding setup, and deductions.
3Review calculations.
Consult gross earnings, overtime, Illinois and federal withholding, deductions, unemployment-related employer inputs, and take-home pay before completing the standalone pay record.
4Generate the records.
Create the earnings document and generate the employee and bookkeeping records needed for the pay period, including the information required for the Illinois pay record.
5Retain supporting records.
Retain the employer’s pay-record copy for at least a three-year period and retain the underlying payroll information needed to support the wage calculation and applicable recordkeeping duties.
A simpler way
Using PayStubCheck responsibly
Use the Illinois references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
United States document note: Where state-specific withholding or local requirements matter, compare your entries with the appropriate official source before relying on a generated statement.
- Live preview first
Review every figure on a watermarked preview before any download.
- Official-source guidance
Each jurisdiction page lists the agency references it draws on.
- Simple per-document pricing
No subscription or long-term contract.
References
Official publications and research links
- 01View withholding details (opens in a new tab)tax.illinois.gov
- 02View UI information (opens in a new tab)ides.illinois.gov
- 03View official guidance (opens in a new tab)iwcc.illinois.gov
- 04Illinois Wage Payment and Collection Act — pay-stub definition (opens in a new tab)ilga.gov
- 05Illinois Wage Payment and Collection Act — pay-stub requirement (opens in a new tab)ilga.gov
- 06View withholding forms (opens in a new tab)tax.illinois.gov
- 07Official link (opens in a new tab)chicago.gov
- 08Official link (opens in a new tab)cookcountyil.gov
- 09Official link (opens in a new tab)cookcountyil.gov
Questions
Questions about Illinois earnings records
Does Illinois require pay stubs?
Yes. The Illinois Wage Payment and Collection Act requires covered employers to furnish each affected worker with a pay record for every pay cycle.
What information should an Illinois pay stub include?
Illinois defines a pay record as an itemized statement reflecting recorded work hours, rate of pay, overtime pay and overtime recorded work hours, gross earnings earned, deductions from wages, and year-to-date totals of wages and deductions.
How long must Illinois employers keep pay stubs?
Employers are required to maintain a copy of a worker’s pay record for at least a three-year period after the date of payment, regardless of whether the employee remains employed and whether the stub was delivered electronically or on paper.
How is Illinois state income tax withheld in 2026?
Illinois uses a 4.95% withholding rate for the 2026 year, applied through the state’s tax withholding schedules or formula together with the employee’s Form IL-W-4 allowances and payroll frequency.
Does an Illinois employer need workers’ compensation insurance?
Generally, yes. Illinois guidance states that an employer with one employee, even a part-time employee, must obtain workers’ compensation insurance, subject to limited exceptions under the Act.
Can local Illinois rules affect payroll?
Yes. Chicago maintains its own labor standards, and Cook County has minimum-wage and paid-leave ordinances that can apply depending on the work location and municipality. Employers should confirm the employee’s local coverage in addition to statewide rules.
Keep your records in check
Prepare an Illinois earnings record with a live preview.
Enter verified details, review the watermarked preview, and keep your supporting records with the finished document.