Pay Stub Requirements Illinois: Employer Obligations

Illinois Pay Stub Requirements

Under the Illinois Wage Payment and Collection Act (820 ILCS 115), employers must provide detailed pay stubs to all employees.

Mandatory Information

Illinois pay stubs must include:

1. Hours worked during the pay period
2. Rate of pay
3. Gross wages earned
4. Itemized deductions — Each listed separately
5. Net pay after deductions
6. Pay period start and end dates

Additional Illinois Requirements

• Pay stubs must be provided each pay period
• Employees can request records going back 3 years
• Electronic pay stubs are permitted if employees can access and print them
• Records must be maintained by employer for at least 3 years

Illinois-Specific Payroll Rules

Pay Frequency

• Semi-monthly (twice per month) for most employees
• Executive, administrative, and professional employees may be paid monthly
• Employers must establish regular paydays

Overtime

• Illinois follows federal FLSA overtime rules
• 1.5x regular rate for hours over 40 in a workweek
• Some exceptions for specific industries

Minimum Wage (2026)

• Statewide: $15.00/hour
• Chicago: Higher minimum wage rates apply

Final Paycheck

• Immediately upon termination, or at the next regular payday
• Must include all earned wages, vacation pay, and bonuses

Penalties for Non-Compliance

• Underpayment of wages: 2% monthly penalty
• Willful violations: Up to $1,500 per violation
• Employee can recover unpaid wages plus damages and attorney fees

Best Practices

1. Provide detailed, itemized pay stubs every pay period
2. Include all required fields plus YTD totals
3. Maintain records for at least 3 years
4. Use a compliant pay stub generator
5. Review state law updates annually