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Cook County Paid Leave Ordinance for Cross-Border Employers

See how the Cook County Paid Leave Ordinance works for foreign-owned and cross-border businesses: coverage, accrual, and what Kane and DuPage employers follow.

Last reviewed October 27, 2026 · 3 min read · General information, not legal advice

General information only, not legal advice. CPA Tax Payroll and Accounting Corp is a CPA firm, not a law firm. Laws change: confirm with the official source or a licensed attorney before you act. Read the full notice.

The Cook County Paid Leave Ordinance gives workers in Cook County, Illinois, paid time off for any reason. The County's Commission on Human Rights enforces it, and it has applied since December 31, 2023. This page is for foreign-owned and cross-border businesses, for example with a parent or founder in Canada or India, that have staff in Cook County. Workplaces in Kane, DuPage, Will and Kendall counties follow the Paid Leave for All Workers Act (PLAWA), the Illinois state law.

Slide show: The ordinance in seven slides

  1. What it is

    Paid leave for any reason. Effective December 31, 2023; enforced since February 1, 2024.

  2. Who it covers

    Employers of any size with staff doing paid work in Cook County, outside Chicago.

  3. The rule

    Earn 1 hour per 40 worked, with a 40-hour yearly minimum, or front-load the year's leave.

  4. The numbers

    Use after 90 days, with no reason or note. Increments of 2 hours at most. A carryover cap cannot go below 40 hours.

  5. Where it stops

    Chicago uses 1 hour per 35. Kane, DuPage, Will and Kendall use the state PLAWA.

  6. The penalty

    For each violation, $500 to $1,000 for each affected employee; up to three times the unpaid leave in court.

  7. Deadline and tip

    3 years to file or sue. Post the County notice and keep leave records.

Who does the Cook County paid leave ordinance cover?

QuestionAnswer
Employer sizeNo minimum. One employee is enough, and workers who are part-time, seasonal or from a temp agency count.
Which workersPaid work done physically in Cook County; the Commission asks whether at least 50% of it is there. Contractors are outside, except domestic workers.
ExcludedFederal and Illinois state government, Indian tribes and some union-contract workers. Local governments and, since January 1, 2025, school and park districts are covered.
ChicagoCity ordinance applies instead (1 hour per 35).
SuburbsThe County says every Cook town except Chicago is covered. A town that opted for the state law, or has an equivalent ordinance, is not. We found no County list of such towns.
Kane, DuPage, Will, KendallOutside it; the state PLAWA applies (1 hour per 40, 40-hour yearly minimum). See our Kane, DuPage, Will and Kendall guides.

What it means for a foreign-owned or cross-border business

SituationWhat the rules sayWhat to check
U.S. LLC or corporation owned from Canada or IndiaAny corporation or LLC with one employee is an employer.Whether anyone works in Cook County.
Parent abroad, small Cook officeCoverage follows where paid work is physically done (50% test).Hours worked in Cook, by person.
Main office in a collar countyStaff doing at least half their paid work in Cook may be covered.Where each person works.
Workers called contractorsContractors are outside it, but mislabeling employees to avoid the law can double penalties.The real relationship; see hiring from abroad.

Page 2 has the rules and checklist, with the Lantern-City Leave Tally, a seven-step review. Related: the Cook County Minimum Wage Ordinance and our U.S. employer compliance checklist.

Frequently asked questions

Does it apply to an office in Aurora or Naperville?

No. Those offices are outside Cook County, so the state PLAWA applies, unless staff do at least half their paid work in Cook County.

Official sources

This page summarizes public guidance in plain language. If anything here differs from the official source, the official source controls.