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Cook County Paid Leave Rules and Employer Checklist

See the Cook County paid leave rules, key numbers, dated changes and a seven-step checklist for foreign-owned and cross-border employers outside Chicago.

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.

These Cook County paid leave rules apply to paid work in Cook County, outside Chicago. Kane, DuPage, Will and Kendall counties follow the Paid Leave for All Workers Act (PLAWA), the Illinois state law, and Chicago has its own ordinance. The overview explains coverage.

What the Cook County paid leave rules require

TopicWhat the ordinance says
Earning1 hour for each 40 worked, with a 40-hour yearly minimum (prorated for part-timers), or the employer front-loads the year.
UsingAny reason after 90 days, no note; 2-hour increments at most; up to 7 days' notice if foreseeable.
PayRegular rate; the full minimum wage is the floor for tipped and commission workers.
CarryoverCarries over; any cap is at least 40 hours.
PayoutOnly from a PTO (paid time off) or vacation bank: at separation if possible, and by the next regular payday at the latest.
PaperworkCounty poster; written notice and policy at hire and yearly; 3 years of leave records. No retaliation.

Key numbers and dates

ItemFigureIn force
Accrual40-hour yearly minimum; 1 hour earned for each 40 workedSince December 31, 2023
Carryover cap floor40 hoursRules of April 10, 2025
Records; complaint or lawsuit deadline3 years2026
Penalty$500 to $1,000 for each violation, for every affected employee; a $2,500 civil penalty per separate offense may also apply (not for notice violations)2026
Hours worked to earn one hour of paid leave Fewer hours is faster, 2026
Chicago35
Cook County outside Chicago40
Illinois PLAWA (Kane, DuPage, Will, Kendall)40

Source: Chicago, Cook County Code, 820 ILCS 192

Recent and pending changes

  • December 14, 2023: adopted to replace the Earned Sick Leave Ordinance, with an effective date of December 31, 2023.
  • February 1, 2024: Commission enforcement began (PLAWA took effect January 1, 2024).
  • March 14, 2024: Commission Rules were approved; for school and park districts the start was delayed to January 1, 2025. Rules amended October 24, 2024.
  • April 10, 2025: revised Rules, current (the Board vote was recorded May 15, 2025).

The Lantern-City Leave Tally: a seven-step checklist

  1. Sort sites: Cook outside Chicago, Chicago, or Kane, DuPage, Will and Kendall.
  2. Pick a method: earn 1 per 40, or front-load 40 hours.
  3. Write use rules: any reason, 90 days, no note.
  4. Post the County notice; give hires a written notice and policy, then yearly.
  5. Keep a ledger: hours, leave earned, used, balance, denied requests.
  6. Set carryover and payout rules for PTO or vacation banks.
  7. Check leave pay rates, including tipped workers' full minimum wage.

Common mistakes

  • Asking for a reason, note or replacement worker.
  • Counting leave as an attendance point.
  • Skipping the poster or written policy.
  • Assuming a suburb is still protected by an old sick leave opt-out.

When to bring in an attorney

  • Whether the opt-out a suburb claims is valid, and which law governs mixed sites.
  • A Commission complaint, audit or lawsuit.
  • Rewriting PTO or payout policies, or a union waiver.
  • Employee-versus-contractor questions.

How we can help

We handle the U.S. payroll, leave records and accounting side, working with your attorney, Canadian CPA or Indian CA. See payroll and employer compliance and bookkeeping and accounting.

Frequently asked questions

Do Kane or DuPage employers follow it?

Generally no. The state PLAWA applies (1 hour per 40), unless half or more of a person's paid work is in Cook. See our Kane, DuPage, Will and Kendall guides.

Is it a sick leave law?

No. Since December 31, 2023 it gives leave for any reason.

Is unused leave always paid out?

No. Only PTO or vacation bank balances are.

Does a new foreign-owned subsidiary get an exemption?

No. One employee in Cook County is enough.

Official sources

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