| The Illinois State Agency that oversees the | | | | Number (EIN) This information must be reported |
| collection and reporting of State income taxes | | | | within 20 days of the hiring or rehiring. |
| deducted from payroll checks is:Department of | | | | The information can be sent as a W4 or |
| Revenue | | | | equivalent by mail, fax or electronically. |
| 101 W. Jefferson St. | | | | There is a $15, $500 penalty for a late report in |
| P.O. Box 19022 | | | | Illinois.The Illinois new hire-reporting agency can be |
| Springfield, IL 62794-9022 | | | | reached at 800-327-4473 or on the web at does |
| (217) 785-0970 | | | | not allow compulsory direct depositIllinois requires |
| (800) 732-8866 (in state) | | | | the following information on an employee's pay |
| requires that you use Illinois form "IL-W-4, | | | | stub:itemized deductionsIllinois requires that |
| Employee's Illinois Withholding Allowance | | | | employee be paid no less often than semimonthly; |
| Certificate" instead of a Federal W-4 Form for | | | | monthly for FLSA-exempt employees; union |
| Illinois State Income Tax Withholding.Not all states | | | | contract can provide different intervals.Illinois |
| allow salary reductions made under Section 125 | | | | requires that the lag time between the end of the |
| cafeteria plans or 401(k) to be treated in the | | | | pay period and the payment of wages to the |
| same manner as the IRS code allows. In Illinois | | | | employee not exceed semimonthly-13 days; |
| cafeteria plans are: not taxable for income tax | | | | weekly-7days; monthly-21 days; daily-1 day.Illinois |
| calculation; not taxable for unemployment | | | | payroll law requires that involuntarily terminated |
| insurance purposes if used to purchase medical life | | | | employees must be paid their final pay |
| insurance. 401(k) plan deferrals are: not taxable | | | | immediately if possible, if not, by next regular |
| for income taxes; taxable for unemployment | | | | payday; next regular payday if suspended due to |
| purposes.In Illinois supplemental wages are taxed | | | | labor dispute or temporarily laid off and that |
| at a 3.0% flat rate.You must file your Illinois state | | | | voluntarily terminated employees must be paid |
| W-2s by magnetic media if you are have at least | | | | immediately if possible; if not, by next regular |
| 250 employees and are required to file your | | | | payday.Deceased employee's unpaid wages must |
| federal W-2s by magnetic media.The Illinois State | | | | be paid when normally due to the person owed |
| Unemployment Insurance Agency is:Department | | | | for funeral expenses, spouse, or child after small |
| of Employment Security | | | | estate affidavit; estate no over $15,000.Escheat |
| 401 S. State St. | | | | laws in Illinois require that unclaimed wages be paid |
| Chicago, IL 60605-1289 | | | | over to the state after five years.The employer |
| (312) 793-5700 | | | | is further required in Illinois to keep a record of |
| State of Illinois taxable wage base for | | | | the wages abandoned and turned over to the |
| unemployment purposes is wages up to | | | | state for a period of 5 years.Illinois payroll law |
| $9,800.00.Illinois requires Magnetic media reporting | | | | mandates no more than 40% of minimum wage |
| of quarterly wage reporting if the employer has | | | | may be used as a tip credit.In Illinois the payroll |
| at least 250 employees that they are reporting | | | | laws covering mandatory rest or meal breaks are |
| that quarter.Unemployment records must be | | | | that employees must have 20 minutes during first |
| retained in Illinois for a minimum period of five | | | | 5 hours of 7and a half-hour shift.Alabama statute |
| years. This information generally includes: name; | | | | requires that wage and hour records be kept for |
| social security number; dates of hire, rehire and | | | | a period of not less than five years. These |
| termination; wages by period; payroll pay periods | | | | records will normally consist of at least the |
| and pay dates; date and circumstances of | | | | information required under FLSA.The Illinois agency |
| termination.The Illinois State Agency charged with | | | | charged with enforcing Child Support Orders and |
| enforcing the state wage and hour laws | | | | laws is:Division of Child Support Enforcement |
| is:Department of Labor | | | | Department of Public Aid |
| Labor Law Enforcement | | | | 509 S. 6th St. |
| 160 North LaSalle, Ste. C1300 | | | | Springfield, IL 62701 |
| Chicago, IL 60601 | | | | (800) 447-4278 |
| (312) 793-2800 | | | | has the following provisions for child support |
| minimum wage in Illinois is $6.50 per hour.The | | | | deductions:When to start Withholding? 14 working |
| general provision in Illinois concerning paying | | | | days after the withholding order is mailed to the |
| overtime in a non-FLSA covered employer is one | | | | employer. |
| and one half times regular rate after 40-hour | | | | When to send Payment? Within 7 days of |
| week.Illinois State new hire reporting requirements | | | | Payday. |
| are that every employer must report every new | | | | When to send Termination Notice? "Promptly." |
| hire and rehire. The employer must report the | | | | Maximum Administrative Fee? $5 per payment. |
| federally required elements of:Employee's name | | | | Withholding Limits? Federal Rules under CCPA. |
| Employee's address | | | | Please note that this article is not updated for |
| Employee's social security number | | | | changes that can and will happen from time to |
| Employer's name | | | | time.Charles J. Read, CPA has been in the payroll, |
| Employers address | | | | accounting and tax business for 30 years, the last |
| Employer's Federal Employer Identification | | | | fifteen in private practice. Mr. |