Withholding Requirements:
- Register new businesses by filing Form REG -1 (Business Registration Application)
- Employee’s Illinois Withholding Allowance: IL-W4
- Withholding Method = 4.95% effective 7/1/17, still in effect for 2019
- Supplemental Rate = Withhold at 4.95% effective 7/1/17, still in effect for 2019
Local Taxes:
None
State Unemployment Insurance (SUI):
Register as employer by filing Form UI-1 (Report to Determine Liability)
Report quarterly wages and contributions by filing Form UI-3⁄40 Employer’s Contribution and Wage Report) by last day of month following end of quarter.
Wage base is $12,960 for 2019
Rates range from 0.475% to 6.875% for 2019
New employers use 3.175% to 3.575% for 2019
Mining employer use 3.575% for 2019
Rates include the 0.475% fund-building factor
State Disability Insurance (SDI):
None
State labor laws:
Minimum Wage - $8.25 for 2019
Termination Pay - Fired/Quit - next regular payday
New Hire Reporting:
Employers must report hiring, rehiring, and return reporting to work within 20 days on New Hire Reporting Form to:
Illinois New Hire Directory
P.O. Box 19473
Springfield, IL 62794-9473
312-327-4473
217-557-1947 (fax)
Remit Withholding for Child Support to:
Illinois State Disbursement Unit
P.O. Box 5400
Carol Stream, IL 60197-5400
877-664-5738
Reciprocity States:
Iowa, Kentucky, Michigan, Wisconsin