{"id":31057,"date":"2022-07-21T16:24:16","date_gmt":"2022-07-21T20:24:16","guid":{"rendered":"https:\/\/gtm.com\/household\/?page_id=31057"},"modified":"2026-03-12T16:11:53","modified_gmt":"2026-03-12T20:11:53","slug":"household-employment-illinois","status":"publish","type":"page","link":"https:\/\/gtm.com\/household\/household-employment-illinois\/","title":{"rendered":"Nanny Taxes &#038; Payroll in Illinois"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;2025 Header&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; background_color=&#8221;rgba(0,0,0,0.25)&#8221; background_image=&#8221;https:\/\/gtm.com\/household\/wp-content\/uploads\/2025\/04\/5-gtm_state-nanny-tax-page-scaled.jpg&#8221; global_module=&#8221;41579&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Row&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;100px||100px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.5&#8243; _dynamic_attributes=&#8221;content&#8221; _module_preset=&#8221;_initial&#8221; header_font_size=&#8221;50px&#8221; header_2_text_color=&#8221;#666666&#8243; text_orientation=&#8221;center&#8221; background_layout=&#8221;dark&#8221; header_font_size_tablet=&#8221;40px&#8221; header_font_size_phone=&#8221;28px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IjxoMT4iLCJhZnRlciI6IjwvaDE+In19@[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Templated State Content&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; custom_padding=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; max_width=&#8221;1400px&#8221; custom_padding=&#8221;25px|||||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.20.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_heading title=&#8221;Contents&#8221; admin_label=&#8221;Content Header&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; title_level=&#8221;h3&#8243; custom_margin=&#8221;17px||26px|||&#8221; border_width_bottom=&#8221;2px&#8221; border_color_bottom=&#8221;#0C71C3&#8243; global_module=&#8221;41593&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][et_pb_text admin_label=&#8221;content anchor links&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; text_line_height=&#8221;1.2em&#8221; header_2_text_color=&#8221;#666666&#8243; global_module=&#8221;41595&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><a href=\"#glance\">At a Glance<\/a><\/p>\n<p><a href=\"#minimum\">Minimum Wage<\/a><\/p>\n<p><a href=\"#overtime\">Overtime Pay Rules<\/a><\/p>\n<p><a href=\"#unemployment\">State Unemployment Tax &amp; Rate<\/a><\/p>\n<p><a href=\"#workerscomp\">Workers\u2019 Compensation Insurance<\/a><\/p>\n<p><a href=\"#disability\">Disability Benefits Insurance<\/a><\/p>\n<p><a href=\"#domestic\">Domestic Workers\u2019 Bill of Rights<\/a><\/p>\n<p><a href=\"#paidleave\">Paid Leave Laws<\/a><\/p>\n<p><a href=\"#other\">Other State Regulations<\/a><\/p>\n<p><a href=\"#helpful\">Helpful Links<\/a><\/p>\n<p><a href=\"#federalregulations\">Federal Regulations<\/a><\/p>\n<p>[\/et_pb_text][et_pb_heading title=&#8221;More from our Learning Library&#8221; disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;Browse Learning Library&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; title_level=&#8221;h3&#8243; custom_margin=&#8221;17px||26px|||&#8221; border_width_bottom=&#8221;2px&#8221; border_color_bottom=&#8221;#0C71C3&#8243; global_module=&#8221;41596&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][et_pb_image src=&#8221;https:\/\/gtm.com\/household\/wp-content\/uploads\/2025\/03\/Resource-Library-Hero3.png&#8221; alt=&#8221;free consultation&#8221; title_text=&#8221;Resource-Library-Hero3&#8243; align=&#8221;center&#8221; disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;LL image&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; width=&#8221;80%&#8221; custom_margin=&#8221;||0px|||&#8221; global_module=&#8221;41597&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;LL links&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; header_2_text_color=&#8221;#666666&#8243; min_height=&#8221;59.2px&#8221; custom_margin=&#8221;||11px|||&#8221; custom_padding=&#8221;||17px|||&#8221; global_module=&#8221;41598&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-topic\/labor-law-compliance\/\">Labor Law Compliance<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-topic\/hiring-managing-employees\/\">Hiring &amp; Managing Employees<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-topic\/costs-employee-benefits\/\">Costs &amp; Employee Benefits<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-topic\/payroll-taxes\/\">Payroll &amp; Taxes<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_heading title=&#8221;Popular Resources&#8221; disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;LL Featured Resources&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; title_level=&#8221;h3&#8243; custom_margin=&#8221;17px||26px|||&#8221; border_width_bottom=&#8221;2px&#8221; border_color_bottom=&#8221;#0C71C3&#8243; global_module=&#8221;41599&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][et_pb_text disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;LL featured links&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; header_2_text_color=&#8221;#666666&#8243; min_height=&#8221;59.2px&#8221; custom_margin=&#8221;||11px|||&#8221; custom_padding=&#8221;||17px|||&#8221; global_module=&#8221;41600&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/tax-calculators\/\">Nanny Tax Calculator<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/complete-guide-household-payroll\/\">Complete Guide to Household Payroll<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/nanny-tax-guide\/\">Nanny Tax Guide<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/household-employment-by-state\/\">State-by-State Regulations<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/minimum-wage-rates\/\">Minimum Wage Rates<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding_tablet=&#8221;60px||||false|false&#8221; custom_padding_phone=&#8221;30px||||false|false&#8221; custom_padding_last_edited=&#8221;off|desktop&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;State Regulations &#8211; Intro Text&#8221; _builder_version=&#8221;4.27.5&#8243; _dynamic_attributes=&#8221;link_option_url&#8221; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybCIsInNldHRpbmdzIjp7fX0=@&#8221; z_index_tablet=&#8221;500&#8243; use_border_color=&#8221;off&#8221; global_module=&#8221;41634&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Household employers must comply with applicable tax, wage, and labor laws for nannies, in-home senior caregivers, and other household employees. While federal rules apply to employers nationwide, there are also state- and city-specific regulations employers must follow.<\/p>\n<p>[\/et_pb_text][et_pb_code admin_label=&#8221;at a glance Code&#8221; module_id=&#8221;glance&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#f4f4f4&#8243; custom_margin=&#8221;-25px||||false|false&#8221; custom_margin_tablet=&#8221;0px||||false|false&#8221; custom_margin_phone=&#8221;0px||||false|false&#8221; custom_margin_last_edited=&#8221;on|tablet&#8221; custom_padding=&#8221;20px|20px|20px|20px|true|true&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h4>Nanny Taxes At a Glance<\/h4>\n<p><!-- [et_pb_line_break_holder] -->[et_pb_section global_module=\"40724 \"][\/et_pb_section][\/et_pb_code][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;minimum wage &#8221; module_id=&#8221;minimum&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Minimum Wage<\/h2>\n<p>Household employees must be paid at least the highest of the federal, state, or applicable local minimum wage rates. State, city, and county rates in Illinois are all higher than the federal minimum wage of $7.25\/hour and will apply depending on the work location.<\/p>\n<ul>\n<li>In Chicago, the minimum wage is $16.60\/hour. This rate applies to domestic workers regardless of the number employed by a family.<\/li>\n<li>In the rest of Cook County (outside of Chicago), the rate is $15\/hour.<\/li>\n<li>The rest of Illinois also has a minimum wage rate of $15\/hour.<\/li>\n<\/ul>\n<p>For the first 90 days with an employer, workers can be paid up to 50 cents less per hour than the minimum wage.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;overtime &#8221; module_id=&#8221;overtime&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Overtime Pay Rules<\/h2>\n<p>Household employees in Illinois must be paid at least time-and-a-half for hours worked over 40 in a seven-day workweek. Overtime compensation is not required for live-in employees or when work is performed on a holiday.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;State Unemployment Tax &#038; Rate header&#8221; module_id=&#8221;unemployment&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>State Unemployment Tax &amp; Rate<\/h2>\n<p>In Illinois, the new employer SUI (state unemployment insurance) rate is 3.35 percent on the first $14,250 of each employee&#8217;s wages. This includes a 0.55 percent fund-building surtax. Employers with previous employees may be subject to a different rate. This is an employer-only tax.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;workers comp &#8221; module_id=&#8221;workerscomp&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Workers\u2019 Compensation Insurance<\/h2>\n<p>Household employers in Illinois must have workers\u2019 compensation coverage for any employee working at least 40 hours\/week for 13 or more weeks.\u00a0<a href=\"https:\/\/gtm.com\/household\/benefits-insurance\/get-a-quote\/\">Get a quote on workers\u2019 compensation insurance<\/a>.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;Disability Benefits Insurance&#8221; module_id=&#8221;disability&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Disability Benefits Insurance<\/h2>\n<p>Illinois does not have disability benefits insurance requirements related to household employment.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;domestic workers bill of rights &#8221; module_id=&#8221;domestic&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Domestic Workers\u2019 Bill of Rights<\/h2>\n<p>Household employees in Illinois who are regularly employed for at least eight hours a week receive added protections under the state\u2019s Domestic Workers\u2019 Bill of Rights. Live-in employees and workers employed by an agency are also included. Occasional babysitters are excluded.<\/p>\n<p>Under the Illinois Domestic Workers\u2019 Bill of Rights, household employees must receive:<\/p>\n<ul>\n<li>An hourly pay rate of at least minimum wage<\/li>\n<li>At least 24 hours of rest in seven consecutive days and a 20-minute meal break for every 7 1\/2 hours worked. The employee\u2019s day of rest should, whenever possible, coincide with their religion\u2019s traditional day of worship.<\/li>\n<li>Employees who work an additional 4 1\/2 hours over 7 1\/2 hours (or 12 hours total) are entitled to a second 20-minute unpaid mail break.<\/li>\n<li>Protections against sexual harassment<\/li>\n<li>Safeguards from being paid \u201can oppressive and unreasonable wage\u201d<\/li>\n<\/ul>\n<p>If a household employee voluntarily agrees to work on their day of rest, they must be compensated at an overtime rate for\u00a0<em>all<\/em>\u00a0hours worked that day.<\/p>\n<p>Part-time employees \u2013 working 20 or fewer hours in a calendar week \u2013 are excluded from the day of rest requirement.<\/p>\n<p>Learn more about\u00a0<a href=\"https:\/\/www.illinoislegalaid.org\/legal-information\/my-rights-domestic-worker\" target=\"_blank\" rel=\"noopener noreferrer\">Illinois\u2019 Domestic Workers\u2019 Bill of Rights<\/a>.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;paid leave &#8221; module_id=&#8221;paidleave&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Paid Leave Laws<\/h2>\n<p>Household employees can earn up to 40 hours of paid leave in a 12-month period. Workers can use paid leave for any reason, and employers may not require workers to provide a basis for their time-off requests. Workers earn 1 hour of paid leave for every 40 hours worked.<\/p>\n<p>Starting 90 days after the commencement of employment, workers can use their earned time off for any reason.<\/p>\n<p>Workers will need to be paid their full wages while on leave.<\/p>\n<p>If an employer provides paid leave to employees by accruing time (rather than frontloading), they must carry over accrued but unused leave from one 12-month period to the next. Employers can impose a 40-hour carryover cap through a valid written policy.<\/p>\n<p>Employers must also satisfy notice requirements, including:<\/p>\n<ul>\n<li>Post a state-provided notice in a conspicuous place on the work premises and include a copy in a written document, employee manual, or policy<\/li>\n<li>Designate in writing at the time of hire the 12-month period used for paid leave<\/li>\n<li>Provide a written policy if the employer imposes terms and conditions on employees\u2019 use of paid leave (such as notice requirements)<\/li>\n<li>If frontloading, give written notice to employees on how many paid leave hours are available on or before the first day of initial employment or on or before the first day of the initial 12-month period<\/li>\n<\/ul>\n<p>Since Chicago has its own paid leave law, Chicago employees will be covered only by the Chicago law, not the Illinois paid leave law.<\/p>\n<p><a href=\"https:\/\/gtm.com\/household\/illinois-paid-leave\/\" target=\"_blank\" rel=\"noopener\">Learn more about Illinois Paid Leave for All Workers<\/a>.<\/p>\n<h3>Chicago Paid Leave and Paid Sick and Safe Leave Ordinance<\/h3>\n<p>Chicago\u2019s Paid Leave and Paid Sick and Safe Leave Ordinance provides employees with 80 hours of paid leave, split into 40 hours of paid sick leave and 40 hours of paid time off for any reason. Employees can use paid leave for any purpose and aren\u2019t required to give a reason or submit documentation for using this leave.<\/p>\n<p>Employees can use paid sick leave if:<\/p>\n<ul>\n<li>they are ill or injured, or to receive <em><i>professional\u00a0<\/i><\/em>care, including preventive care, diagnosis, or treatment,\u00a0<em><i>for medical, mental, or behavioral issues, including substance use disorders<\/i><\/em><\/li>\n<li>they are caring for a family member who is ill, injured, or ordered to quarantine, or caring for a family member receiving professional care, including preventive care, diagnosis, or treatment, for medical, mental, or behavioral issues, including substance use disorders<\/li>\n<li>they (or a member of their family) are a domestic violence (as defined by the Illinois Domestic Violence Act) or sex offense victim (as defined by the Illinois Criminal Code)<\/li>\n<li>their child\u2019s school\/childcare facility is closed due to a public health emergency<\/li>\n<li>they need to obey a governmental order or are required by a treating healthcare provider to stay at home to minimize the transmission of a communicable disease, remain home while experiencing symptoms with a communicable disease, obey a quarantine order, or obey an isolation order<\/li>\n<\/ul>\n<p>If you already have a paid sick leave policy that meets or exceeds the required accrual rates, you do not need to create a new or separate plan to adhere to the city\u2019s law.<\/p>\n<p>Beginning on their first day of employment, an employee must accrue one hour of paid sick leave\u00a0<strong>and\u00a0<\/strong>one hour of paid leave for every 35 hours worked, up to 40 hours of paid sick leave and 40 hours of paid leave per 12-month period. Leave must accrue in one-hour increments. Employers don\u2019t need to pay employees for unused leave time not carried over at year-end. However, the carryover of unused paid sick leave is required. Employees may carry over up to 80 hours of paid sick leave and up to 16 hours of paid leave from one 12-month period to the next.<\/p>\n<p>Instead of accruing time, employers may frontload 40 hours of paid leave and 40 hours of paid sick leave on the first day of the 12-month period. Frontloading at least 40 hours of paid leave will alleviate the employer\u2019s obligations to carry over paid leave. However, frontloading 40 hours of paid sick leave will not alleviate the employer\u2019s obligations to carry over paid sick leave.<\/p>\n<p>Employers must also satisfy notice requirements, including:<\/p>\n<ul>\n<li>Post the city-created notice through the employer\u2019s usual methods of communication<\/li>\n<li>Provide a notice with the first paycheck, subject to the ordinance, or before the commencement of the employee\u2019s employment<\/li>\n<li>When choosing to frontload time in lieu of accrual, provide written notification of the availability of hours to an employee at the beginning of the 12-month period<\/li>\n<li>Provide a notice annually with a paycheck issued within 30 days of July 1<\/li>\n<li>Establish reasonable written paid leave and paid sick leave policies, including advance notice procedures and the basis for denial of paid leave requests<\/li>\n<li>Provide at least five calendar days\u2019 written notice to employees before any change to the paid leave policy notification requirements<\/li>\n<li>Provide at least 14 days&#8217; advance written notice to employees if a policy change will affect their right to final compensation for such leave.<\/li>\n<li>Inform employees of the availability and use of paid leave and paid sick leave, such as listing amounts on paystubs<\/li>\n<\/ul>\n<p><a href=\"https:\/\/gtm.com\/household\/chicago-paid-sick-leave-ordinance\/\" target=\"_blank\" rel=\"noopener\">Learn more about Chicago Paid Leave and Paid Sick and Safe Leave<\/a>.<\/p>\n<h3>Cook County Paid Leave<\/h3>\n<p>Household employees who work at least 80 hours within any 120-day period for a family in Cook County are eligible for paid leave to be used for any reason.<\/p>\n<p><strong>Employers covered by Cook County Paid Leave are only covered by this local law, not the Illinois Paid Leave for All Workers Act.<\/strong><\/p>\n<p>Paid leave accrues on the first day after an employee starts work. For every 40 hours worked, a worker accrues one hour of paid leave. Employees can only accrue up to 40 hours of paid sick leave in a 12-month period. Employees can also carry over their unused paid sick leave into the next 12-month period.<\/p>\n<p>Employers may frontload 40 hours of paid leave on the first day of the benefit year, rather than having employees accrue time as work is performed. If an employer frontloads at least 40 hours of paid leave, they are not obligated to allow a carryover of unused time from one year to the next.<\/p>\n<p>The 12-month period is calculated from when they began accruing paid leave.<\/p>\n<p>A household employer doesn\u2019t need to provide additional paid leave if their paid-time-off policy provides employees with at least 40 hours of paid leave per year, which can be used for any reason.<\/p>\n<p>They must be compensated at the same pay rate they regularly earn.<\/p>\n<p>Household employers also do not need to pay for unused paid leave upon an employee\u2019s termination unless they have agreed to do so in their\u00a0<a href=\"https:\/\/gtm.com\/household\/learning-library\/nanny-contract\/\">work agreement<\/a>. However, employers may have obligations to pay unused, earned paid time off under the Illinois Wage Payment and Collection Act.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;other regs &#8221; module_id=&#8221;other&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Other State Regulations<\/h2>\n<h3>Pay Period<\/h3>\n<p>Household employees must be paid at least twice per month. They should receive their pay no later than 13 days after the e.<\/p>\n<h3>Pay Stubs<\/h3>\n<p>Household employers must provide detailed pay stubs, electronically or in hard copy, to employees, each pay period reflecting their \u201chours worked, rate of pay, overtime pay and overtime hours worked, gross wages earned, deductions made from the employee\u2019s wages, and the total of wages and deductions year to date.\u201d<\/p>\n<p>Employers must also keep pay stub records for at least three years after the payment date (regardless of whether the employee\u2019s employment ends during that period) and provide copies to current and former employees upon request within 21 days.<\/p>\n<h3>Live-in Employees<\/h3>\n<p>To be considered a live-in employee, a household worker in Illinois must live at the home (place of employment) for at least five days a week, sleeping on the premises for four consecutive nights.<\/p>\n<p>Live-in employees are not entitled to overtime pay and don\u2019t need to be paid for time spent sleeping, eating, or for personal entertainment if they are completely free from all duties. However, they must be paid for these periods if they are interrupted to perform work.<\/p>\n<h3>Chicago Domestic Worker Agreement<\/h3>\n<p>Household employers in Chicago must provide their workers with written contracts. The work agreement must include the employee\u2019s wages and work schedule and be provided in the worker\u2019s preferred language. A household employee includes any person whose primary duties include housekeeping, nanny services, caregiving, personal care, or home health services. For more information, visit the\u00a0<a href=\"https:\/\/www.chicago.gov\/city\/en\/depts\/bacp\/provdrs\/business_support_tools\/news\/2021\/december\/domesticworkersmandate.html\" target=\"_blank\" rel=\"noopener\">Chicago Domestic Workers Contract Mandate<\/a>.<\/p>\n<h3>Chicago\u2019s Human Rights Ordinance<\/h3>\n<p>All Chicago employers \u2013 including families with household help \u2013 must display a poster advising employees of the prohibition against sexual harassment and have a written sexual harassment policy that includes:<\/p>\n<ul>\n<li>A statement that sexual harassment is illegal in Chicago;<\/li>\n<li>The definition of sexual harassment as defined by the Ordinance;<\/li>\n<li>Anti-sexual harassment training requirements;<\/li>\n<li>Examples of prohibited conduct that constitute sexual harassment;<\/li>\n<li>Direction as to how to report sexual harassment;<\/li>\n<li>Legal services available to victims of sexual harassment; and<\/li>\n<li>A statement that retaliation for reporting sexual harassment is prohibited.<\/li>\n<\/ul>\n<p>Household employers must provide one hour of anti-sexual harassment training and one hour of bystander training to all employees annually.<\/p>\n<p>Household employers who fail to comply with the ordinance could face fines of up to $10,000 per day.<\/p>\n<h3>Victims\u2019 Economic Security and Safety Act (VESSA)<\/h3>\n<p>All Illinois employers are required to provide leave to their employees who are survivors of domestic or gender violence, sexual assault, or \u201cany other crime of violence.\u201d Workers can take up to 4 weeks of unpaid leave per 12-month period to seek medical help, legal assistance, counseling, safety planning, and other support. Leave can be taken intermittently or on a reduced work schedule. Employers are prohibited from discriminating against employees who are victims of domestic or sexual violence.<\/p>\n<p>Employees may also take leave if they have family or household members who are survivors. Family and household members include spouses; parties to a civil union; parents; grandparents; children; grandchildren; siblings; any other person related by blood, marriage, or civil union; and \u201cany other individual whose close association with the employee is the equivalent of a family relationship as determined by the employee.\u201d<\/p>\n<p><a href=\"https:\/\/labor.illinois.gov\/laws-rules\/conmed\/vessa.html\" target=\"_blank\" rel=\"noopener\">Learn more about VESSA<\/a>.<\/p>\n<h3>Pregnancy Fairness Law<\/h3>\n<p>Household employers need to provide accommodations for pregnant employees and new mothers. The pregnancy accommodation law, also known as the\u00a0<a href=\"https:\/\/gtm.com\/household\/illinois-pregnancy-fairness-law\/\" target=\"_blank\" rel=\"noopener noreferrer\">Illinois Pregnancy Fairness Law<\/a>, requires an employer to provide reasonable accommodations for an employee with conditions related to pregnancy, childbirth, or related medical conditions, if she so requests, with her health care provider&#8217;s advice. <a href=\"https:\/\/www.isba.org\/committees\/governmentlawyers\/newsletter\/2015\/04\/overviewillinoispregnancyfairnessl\" target=\"_blank\" rel=\"noopener\">Learn more about the types of reasonable accommodations<\/a>.<\/p>\n<h3>Final Pay<\/h3>\n<p>When an employee quits or is involuntarily terminated, their final paycheck is due at the time of separation or no later than the next regularly scheduled payday. Employees can request that their final compensation be paid by check and mailed.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;helpful links section &#8221; module_id=&#8221;helpful&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Helpful Links for Nanny Taxes in Illinois<\/h2>\n<ul>\n<li><a href=\"https:\/\/labor.illinois.gov\/\" target=\"_blank\" rel=\"noopener noreferrer\">Illinois Department of Labor<\/a><\/li>\n<li><a href=\"https:\/\/tax.illinois.gov\/\" target=\"_blank\" rel=\"noopener noreferrer\">Illinois Department of Revenue<\/a><\/li>\n<li><a href=\"https:\/\/www.chicago.gov\/city\/en\/sites\/your-home-is-my-workplace\/home.html\" target=\"_blank\" rel=\"noopener\">City of Chicago: Your Home is Someone\u2019s Workplace<\/a><\/li>\n<li><a href=\"https:\/\/ides.illinois.gov\/employer-resources\/taxes-reporting\/household-employer-responsibilities.html\" target=\"_blank\" rel=\"noopener\">Household Employer Responsibilities<\/a><\/li>\n<li id=\"main\" class=\"cmp-title__text\"><a href=\"https:\/\/ides.illinois.gov\/employer-resources\/taxes-reporting\/household-workers.html\" target=\"_blank\" rel=\"noopener\">Household Employer (Worker) Taxes and Reporting<\/a><\/li>\n<li><a href=\"https:\/\/tax.illinois.gov\/individuals\/specialfilingrequirements\/householdemployer.html\" target=\"_blank\" rel=\"noopener\">Withholding Income Tax for Household Employees<\/a><\/li>\n<li><a href=\"https:\/\/www.illinoislegalaid.org\/legal-information\/my-rights-domestic-worker\" target=\"_blank\" rel=\"noopener\">My Rights as a Domestic Worker<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;Federal Regulations&#8221; module_id=&#8221;federalregulations&#8221; _builder_version=&#8221;4.27.5&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; z_index_tablet=&#8221;500&#8243; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; use_border_color=&#8221;off&#8221; global_module=&#8221;41586&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Federal Regulations<\/h2>\n<p>All household employers need to follow certain federal regulations, including:<\/p>\n<h3>Fair Labor Standards Act (FLSA) Classification Guidelines<\/h3>\n<ul>\n<li>Household workers are considered employees and not independent contractors. Learn more about <a href=\"https:\/\/www.dol.gov\/agencies\/whd\/flsa\/misclassification\" target=\"_blank\" rel=\"noopener noreferrer\">misclassifying employees as independent contractors<\/a>.<\/li>\n<li>Household workers are also non-exempt employees, meaning they receive at least time-and-a-half for hours worked over 40 per workweek. Learn more about <a href=\"https:\/\/www.dol.gov\/whd\/overtime_pay.htm\">overtime pay<\/a>.<\/li>\n<\/ul>\n<h3>FICA Taxes<\/h3>\n<p>Social Security and Medicare taxes are commonly referred to as FICA taxes.<\/p>\n<p>If you pay cash wages of $3,000 or more to any household employee in 2026 (or paid a domestic worker $2,800 or more in 2025), you must withhold and pay FICA taxes. FICA taxes are 15.3 percent of cash wages.<\/p>\n<p>As an employer, you pay 7.65 percent (6.2 percent for Social Security and 1.45 percent for Medicare).<\/p>\n<p>Your employee&#8217;s share is also 7.65 percent, which you may withhold from their wages or pay yourself.<\/p>\n<p>You don&#8217;t withhold or owe FICA taxes on wages you pay to your spouse, child under the age of 21, parent, or any employee under 18 at any time during the calendar year.<\/p>\n<h3>Federal Unemployment Tax (FUTA)<\/h3>\n<p>If you pay a household employee total cash wages of $1,000 or more in any calendar quarter, you&#8217;ll owe federal unemployment tax. This is an employer-only tax. FUTA is 6% of cash wages on the first $7,000 of wages paid to an employee.<\/p>\n<h3>Mileage Reimbursement<\/h3>\n<p>If your employee uses their own car in the course of their work, you can reimburse them for mileage. For 2026, the IRS has set the optional standard mileage rate at 72.5 cents per mile driven. Paying mileage is not mandatory in most states, and you can reimburse your employee at a different rate. However, if mileage costs cause your employee to fall below the minimum wage, you must reimburse them for mileage.<\/p>\n<h3>Remitting Taxes Quarterly<\/h3>\n<p>Household employers can remit taxes, including FICA, employee income, and federal unemployment, quarterly using <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040-es\" target=\"_blank\" rel=\"noopener\">Form 1040-ES<\/a>. If a household employer does not remit their taxes quarterly, the entire amount will be due when they file their personal tax return. This could cause an underpayment penalty.<\/p>\n<h3>Year-End Requirements<\/h3>\n<p>By January 31, household employers must provide <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-2\" target=\"_blank\" rel=\"noopener\">Form W-2<\/a> to their employees and submit <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-3\" target=\"_blank\" rel=\"noopener\">Form W-3<\/a> and Copy A of Form W-2 to the Social Security Administration. Then, a household employer must file <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-schedule-h-form-1040\" target=\"_blank\" rel=\"noopener\">Schedule H<\/a> with their personal tax return. Learn more: <a href=\"https:\/\/gtm.com\/household\/how-to-file-schedule-h\/\">How to File Schedule H<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;off|desktop&#8221; admin_label=&#8221;2025 Blue Call to Action &#8211; HH Payroll&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; background_color=&#8221;#438dd8&#8243; custom_padding=&#8221;10px||10px||true|false&#8221; background_last_edited=&#8221;on|desktop&#8221; background_color_gradient_direction_tablet=&#8221;180deg&#8221; global_module=&#8221;40548&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{%22gcid-36fd78a7-34bc-404d-873c-dafa34efaae5%22:%91%22colorStart%22%93,%22#1d3557%22:%91%22background_color_gradient_stops%22%93}&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_heading title=&#8221;Questions? Get Help with Household Payroll&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; title_level=&#8221;h3&#8243; title_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; title_text_align=&#8221;center&#8221; title_text_color=&#8221;#FFFFFF&#8221; title_font_size=&#8221;32px&#8221; title_line_height=&#8221;1.2em&#8221; custom_margin=&#8221;||10px||false|false&#8221; title_font_size_tablet=&#8221;28px&#8221; title_font_size_phone=&#8221;20px&#8221; title_font_size_last_edited=&#8221;on|phone&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text quote_border_color=&#8221;#FFFFFF&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; text_font=&#8221;Lato|Lato_weight|||||||&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;1.75em&#8221; link_font=&#8221;||||on||||&#8221; link_text_color=&#8221;#FFFFFF&#8221; quote_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; quote_text_color=&#8221;#FFFFFF&#8221; header_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_text_color=&#8221;#FFFFFF&#8221; header_font_size=&#8221;72px&#8221; header_line_height=&#8221;1.15em&#8221; header_2_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_2_text_color=&#8221;#FFFFFF&#8221; header_2_font_size=&#8221;50px&#8221; header_2_line_height=&#8221;1.2em&#8221; header_3_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_3_text_color=&#8221;#FFFFFF&#8221; header_3_font_size=&#8221;32px&#8221; header_3_line_height=&#8221;1.3em&#8221; header_4_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_4_text_color=&#8221;#FFFFFF&#8221; header_4_font_size=&#8221;24px&#8221; header_4_line_height=&#8221;1.4em&#8221; header_5_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_5_text_color=&#8221;#FFFFFF&#8221; header_5_font_size=&#8221;18px&#8221; header_5_line_height=&#8221;1.4em&#8221; header_6_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_6_text_color=&#8221;#FFFFFF&#8221; header_6_line_height=&#8221;1.5em&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;40px||||false|false&#8221; custom_padding_tablet=&#8221;0px||||false|false&#8221; custom_padding_phone=&#8221;&#8221; custom_padding_last_edited=&#8221;on|tablet&#8221; text_font_size_tablet=&#8221;15px&#8221; text_font_size_phone=&#8221;14px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; header_font_size_tablet=&#8221;40px&#8221; header_font_size_phone=&#8221;24px&#8221; header_font_size_last_edited=&#8221;on|desktop&#8221; header_2_font_size_tablet=&#8221;28px&#8221; header_2_font_size_phone=&#8221;20px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; header_3_font_size_tablet=&#8221;22px&#8221; header_3_font_size_phone=&#8221;17px&#8221; header_3_font_size_last_edited=&#8221;on|phone&#8221; header_4_font_size_tablet=&#8221;18px&#8221; header_4_font_size_phone=&#8221;15px&#8221; header_4_font_size_last_edited=&#8221;on|tablet&#8221; header_5_font_size_tablet=&#8221;15px&#8221; header_5_font_size_phone=&#8221;14px&#8221; header_5_font_size_last_edited=&#8221;on|desktop&#8221; header_6_font_size_tablet=&#8221;13px&#8221; header_6_font_size_phone=&#8221;13px&#8221; header_6_font_size_last_edited=&#8221;on|desktop&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>A household payroll expert can answer questions you have about your own situation.<\/p>\n<p>Call or chat with us during business hours, or schedule a free consultation at your convenience.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/gtm.com\/household\/wp-content\/uploads\/2025\/03\/NeedHelp-illustration.png&#8221; title_text=&#8221;NeedHelp-illustration&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; border_radii=&#8221;on|6px|6px|6px|6px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; text_font=&#8221;Lato||||||||&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;16px&#8221; header_2_text_color=&#8221;#666666&#8243; header_3_text_color=&#8221;#FFFFFF&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3 style=\"text-align: center;\">Call Toll Free: <span style=\"text-decoration: underline;\"><a href=\"tel:\/\/1800-929-9213\">800-929-9213<\/a><\/span><\/h3>\n<p style=\"text-align: center;\">Hours: Mon-Fri 8:30 am &#8211; 8pm, ET<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; 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While federal laws cover employers in all states, there are state-specific and city-specific rules and regulations that employers must also abide by.<\/p><p>Here are the laws affecting household employment in Illinois.<\/p><p><strong>Minimum Wage<\/strong><\/p><ul><li>In Illinois, the current minimum wage is $8.25\u00a0per hour.<\/li><li>In Chicago, the current minimum wage is $10.50 per hour, and will rise to $11 per hour on July 1, 2017.<\/li><\/ul><p><strong>Workers' Compensation Requirements<\/strong><\/p><p>All household employers in Illinois\u00a0are required to have a workers' compensation policy for\u00a0any full-time\u00a0employee(s), generally those working more than 32 hours per week.<\/p><p><strong>Overtime Rules<\/strong><\/p><p>Hourly employees in Illinois\u00a0are entitled to a special overtime pay rate of at least 1.5 times their regular hourly wage for all overtime worked, if they work over 40 hours in a week.\u00a0Overtime pay is not required for live-in employees.<\/p><p><strong>Domestic Worker Rights Law<\/strong><\/p><p>Illinois\u00a0has special laws that pertain to the employment of domestic workers. The state's Domestic Workers' Bill of Rights takes effect on January 1, 2017 and establishes regulations for wages, days of rest, and human rights protections. Read more about the\u00a0<a href=\"https:\/\/gtm.com\/household\/illinois-domestic-workers-bill-of-rights\/\" target=\"_blank\">Illinois\u00a0Domestic Workers\u2019 Bill of Rights<\/a>.<\/p><p><strong>Pregnancy Fairness\u00a0Law<\/strong><\/p><p>The <a href=\"http:\/\/laborandemploymentblog.greensfelder.com\/ring-in-the-new-year-new-illinois-pregnancy-fairness-law-goes-into-effect-january-1st\/#page=1\" target=\"_blank\">Illinois Pregnancy Fairness Law<\/a>, requires an employer to provide reasonable accommodations for an employee for conditions related to pregnancy, childbirth, or related medical conditions, if she so requests, with the advice of her health care provider. <a href=\"https:\/\/gtm.com\/household\/illinois-pregnancy-fairness-law\/\" target=\"_blank\">Learn more about this law.<\/a><\/p><p><strong>City Laws<\/strong><\/p><p><u>Chicago Paid Sick Leave<\/u>: starting July 1, 2017, all employers in the city of Chicago are required to provide paid sick leave to employees.\u00a0Employees are covered by the law if they physically perform\u00a0work within\u00a0the geographic boundaries of Chicago\u00a0for at least two hours\u00a0in any two-week period, and\u00a0are eligible for paid sick leave if they work at least 80 hours within any 120-day period. <a href=\"https:\/\/gtm.com\/household\/chicago-paid-sick-leave-law\/\" target=\"_blank\">Learn more about this law<\/a>.<\/p><p><strong>New Employer SUI Rate<\/strong><\/p><p>This is the State Unemployment Insurance tax rate that all employers pay when they first become employers. Those with previous employees may be subject to a different rate.<\/p><ul><li>In\u00a0Illinois, the New Employer SUI rate is\u00a03.45%<\/li><\/ul><p><strong>Taxable Wage Base<\/strong><\/p><p>Also called\u00a0the Social Security Wage Base, this is the maximum income amount for\u00a0which employees must pay Social Security taxes. Employers will usually handle this calculation and withhold the correct taxes from each paycheck, but employees are\u00a0still responsible for reporting the tax.<\/p><ul><li>In Illinois, the Taxable Wage Base is $12,960<\/li><\/ul><p>\u00a0<\/p>","_et_gb_content_width":"","footnotes":""},"folder":[604,167],"class_list":["post-31057","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nanny Taxes &amp; Payroll Rules in Illinois [Updated for 2026]<\/title>\n<meta name=\"description\" content=\"Here are the nanny tax laws in Illinois that a household employer must comply with when hiring someone to work in their home.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gtm.com\/household\/household-employment-illinois\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nanny Taxes &amp; 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