Illinois Nanny Tax Guide
Last updated: February 10, 2026
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $15.00/hr | $15/hr statewide; Chicago $15/hr (4-20 employees) |
| Pay Frequency | Twice monthly | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt | |
| Record Retention | 5 years |
Withholding Form: IL-W-4
Registration: Register online
Threshold: 40+ hrs/week for 13+ weeks/year
| Item | Value |
|---|---|
| Employee Contribution | Yes |
40 hrs paid leave + 40 hrs paid sick leave (eff July 1, 2024); 40 hrs/year; accrues 1hr/40hrs worked (eff Jan 1, 2024)
Accrual Rate: 1hr/40hrs worked
Annual Cap: 40 hrs
40 hrs paid leave + 40 hrs paid sick leave (eff July 1, 2024); 40 hrs/year; accrues 1hr/40hrs worked (eff Jan 1, 2024)
Deadline: Within 20 days of hire
Meal breaks: 20 min per 7.5 consecutive hours; Chicago has enhanced paid leave beyond state; Cook County earned sick leave ordinance
Form IL-W-4
Illinois state income tax withholding form
Purpose: Employee completes for state tax withholding
Illinois state form
Purpose: State compliance
Illinois state form
Purpose: State compliance
Illinois state form
Purpose: State compliance
Illinois state form
Purpose: State compliance
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |