Cook County Minimum Wage Ordinance Guide for Employers
Plain-English guide to the Cook County Minimum Wage Ordinance: the $15.40 rate from July 1, 2026, who pays it, and where Chicago and state rates apply.
Last reviewed October 29, 2026 · 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 Minimum Wage Ordinance sets a local minimum wage that can exceed the Illinois rate. Since July 1, 2026 it is $15.40 an hour, or $9.25 for tipped workers, and it is recalculated every July 1. The Cook County Commission on Human Rights enforces it, and it covers work done inside Cook County only. It is for owners and practice managers who pay staff in or near Cook County.
Slide show: The Cook County Minimum Wage Ordinance in seven slides
What the law does
Cook County sets its own minimum wage and reviews it each July 1 with an inflation formula.
Who it covers
Employers with 4 or more employees (or a domestic worker) and a Cook County facility or license.
The rule
Pay at least the County rate for each hour worked in Cook County. Tipped workers must reach the full minimum wage every 7 days.
The number
$15.40 an hour and $9.25 for tipped workers from July 1, 2026. Illinois is $15.00 and $9.00.
The deadline
The rate is recalculated every July 1; the County posts its notice around June 1. Workers have 3 years to complain.
The penalty
Fines run $500 to $1,000 per offense, with each day a separate offense. Workers can sue for three times the underpayment.
A tip
Check your town's own wage and opt-out status. Chicago has its own rate, and DuPage, Kane, Will and Kendall use the Illinois rate.
Who is covered
Question
Answer
Employers
At least 4 employees in total (1 domestic worker is enough), one working in Cook County, plus a Cook County facility (one is enough) or license.
Workers
Adults who work at least 2 hours in any two-week period inside Cook County; paid deliveries count.
Not covered
Independent contractors, workers under 18 (state youth rules apply), governments other than Cook County, and union workers whose contract clearly waives the ordinance.
Chicago
The City's own ordinance applies: $17.05, or $12.96 tipped, for employers with 4 or more employees (July 1, 2026).
Suburbs
A town with its own wage that is the same or higher uses its own law. Some towns opted out of the County wage, and the Illinois wage then applies.
Outside Cook
The County rate does not apply in DuPage, Kane, Will or Kendall counties.
How it touches your taxes and payroll
Payroll needs a rate check each July 1 in towns that follow the County wage, which now sits above the $15.00 Illinois rate. For tipped staff, the employer pays any gap when tips plus the tipped wage fall short of the full minimum wage over 7 days. The federal tips deduction (tax years 2025 to 2028) cuts income tax only; Social Security and Medicare tax still apply. See tips and overtime reporting and the new tax deductions guide.
