---
title: Illinois Paid Sick Leave and Family Leave for Employers of Record
description: Statewide paid leave is 40 hours for any reason. Chicago and Cook County use their own rules.
---

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# Illinois Paid Sick Leave and Family Leave for Employers of Record

## Statewide paid leave is 40 hours for any reason. Chicago and Cook County use their own rules.

## The rule

For most of Illinois, the Paid Leave for All Workers Act requires up to 40 hours a year, accrued at one hour per 40 hours worked, usable for any reason, including illness. It took effect January 1, 2024. Chicago and Cook County are outside that Act when their own ordinances cover the employer.

Chicago's Office of Labor Standards says an employee who works at least 80 hours in any 120-day period accrues 1 hour of paid leave for every 35 hours worked, up to 40 hours in a 12-month period, and the same accrual for paid sick leave, also up to 40 hours. Paid leave can be used for any reason no later than the 90th day of employment. Paid sick leave can be used for medical or safety reasons no later than the 30th day. If the hours are not front-loaded, up to 16 paid-leave hours and up to 80 paid-sick hours carry over.

Cook County says that as of January 1, 2024, employers provide at least 1 hour of paid leave for every 40 hours worked, and the leave can be used for any reason. Employees may carry over unused leave, and a carryover cap cannot be set below 40 hours. Chicago is not covered by the county ordinance.

## What employers must do

Use the state 40-hour any-reason bank only where the state Act applies. In Chicago, track paid leave and paid sick leave separately. The city's 2026 notice says employers with 1 to 50 employees do not have to pay out unused paid leave at the end of employment, and employers with 51 or more must pay out up to 56 hours. In the rest of Cook County, use the county 1-hour-per-40 rule unless the town has opted into the state Act or has its own ordinance. The county says that list changes. A carryover cap cannot be set below 40 hours, and front-loading is allowed. Pay out unused county leave within 15 days of separation only if it was credited to a paid time off bank or a vacation account. Park districts and school districts were covered starting January 1, 2025.

## Effective dates

The state Act has been in effect since January 1, 2024. The Cook County paid-leave ordinance has been in effect since January 1, 2024. The Chicago accrual rates above are the rates on the city's 2026 notice. No January 1, 2027 hour change was on those pages.

## What this means for BOSS partners and associates

BOSS is often the employer of record for the associate. Wage, break, leave, posting, and tax rules usually follow the state where the associate works. Tell BOSS that state before the assignment starts. Associates should record every hour worked on the timesheet. Do not promise a pay practice, a leave bank, or a posting the statute does not require.

Questions? Contact BOSS Support at support@backofficenow.com.

## Sources

- [Illinois Department of Labor FAQ](https://labor.illinois.gov/faqs/paidleavefaq.html)
- [820 ILCS 192](https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=4351&ChapterID=68)
- [Chicago Office of Labor Standards, 2026 notice](https://www.chicago.gov/content/dam/city/depts/bacp/OSL/2026_MW%20and%20PL-English_Public%20Notice_FINAL_20260527.pdf)
- [Chicago paid leave](https://www.chicago.gov/city/en/depts/bacp/supp_info/paidsickleaveinfo.html)
- [Cook County paid leave](https://www.cookcountyil.gov/service/paid-leave-ordinance-and-regulations)

This article is general information, not legal advice. Laws change; check with BOSS Support or your own counsel for your situation.

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