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Illinois Pay Stubs: Requirements and Taxes

What Illinois employers and employees should know about pay stubs. Illinois uses a flat 4.95% state income tax rate, making withholding calculations straightforward.

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Illinois Pay Stub Requirements

The Illinois Wage Payment and Collection Act requires employers to pay wages at least semi-monthly and to provide employees with an itemized statement of wages. The pay stub must show the employee's pay rate, pay period, and deductions made.

Legal note: StubEasy generates pay stub documents for record-keeping purposes. You are responsible for ensuring your payroll records comply with Illinois law and applicable federal requirements. Consult a licensed payroll provider or employment attorney for compliance guidance.
4.95% (flat)
State Income Tax
$15.00
Min. Wage (2026)
6.2%
Social Security

Illinois State Tax Information

Illinois has a flat state income tax rate of 4.95% on all income. Illinois also has a mandatory employee contribution to the Illinois Department of Employment Security (IDES). Chicago and some other localities may impose additional taxes on certain workers.

Use our Paycheck Calculator to estimate federal and state withholdings for Illinois employees. Then check those amounts against the deductions on the pay stub.

Overtime Rules in Illinois

Illinois follows federal FLSA overtime requirements. The Illinois One Day Rest In Seven Act also requires employees to have at least 24 consecutive hours of rest in every seven-day workweek.

Use the Overtime Calculator to determine overtime pay amounts before entering them in the pay stub.

Questions about pay stubs?

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Illinois Pay Stub FAQ

What is the Illinois state income tax rate?
Illinois has a flat state income tax rate of 4.95% on all taxable income regardless of earnings level. This means the state tax calculation on an Illinois pay stub is straightforward: 4.95% of taxable wages.
Does Illinois require pay stubs?
Yes. The Illinois Wage Payment and Collection Act requires employers to provide employees with an itemized statement of wages each pay period, showing the pay rate, pay period covered, and all deductions.
What is the minimum wage in Illinois?
Illinois minimum wage is $15.00 per hour as of 2026. Chicago and Cook County have adopted higher local minimum wages. Tipped employees have a lower minimum with tips making up the difference.
Are there local income taxes in Illinois?
Chicago does not have a traditional city income tax on wages. However, Illinois municipalities can impose other local taxes. Some workers may also owe the Regional Transportation Authority (RTA) tax or other local levies depending on their situation.

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