Cook County laws

Cook County Minimum Wage Checklist and FAQs

A step-by-step Cook County minimum wage checklist for employers, plus common mistakes, when to call an attorney and answers to questions on rates and tips.

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.

This page turns the Cook County Minimum Wage Ordinance into a yearly routine we call the First-of-July Rate Sweep. It applies to work in Cook County; Chicago and places outside the county follow other wage rules. See the rules and numbers for figures, and the paid leave ordinance for the companion rule.

The First-of-July Rate Sweep

  1. Sort your sites. Note whether each location is in Chicago, a Cook town that follows the County wage, a town that opted out, or outside Cook County. Ask the village or city hall when unsure.
  2. Count your people. Under the Rules, the ordinance reaches employers with 4 or more employees in total (or 1 domestic worker) with a Cook County facility or license.
  3. Watch for the notice. The County posts the new rate around June 1. Compare it with your pay rates before July 1.
  4. Check payroll on July 1. In towns that follow the County wage, set rates to the new figure if it changed ($15.40 and $9.25 as of July 1, 2026).
  5. Check tipped pay. Add each tipped worker's tips to the tipped wage over every 7-day period and pay any gap to the full minimum wage.
  6. Post and hand out the notice. Put the current County notice up at each Cook County facility and give one with each employee's first paycheck and yearly.
  7. Keep records. The Rules expect 3 years of payroll records, and require 3 years for tipped employees.
  8. Recheck the town list yearly. Ask each clerk whether the town follows the County wage or has its own.

Common mistakes

  • Paying below the County rate in a town that follows it.
  • Missing the July 1 change, or skipping the new notice.
  • Taking employees' tips, or charging "counterfeit fees" that cut effective pay.
  • Not topping tipped workers up to the full minimum wage over a 7-day period.
  • Using a reduced new-hire wage for day laborers or temporary workers.
  • Assuming Chicago workers get the County rate.

When to talk to an attorney

A CPA cannot answer these legal questions:

  • Whether a specific suburb opted out or has its own higher wage, and whether that holds for your site.
  • A Commission complaint, or a suit seeking three times the underpayment.
  • Training-wage questions, given the mismatch between the ordinance text and the County FAQ.
  • Contractor-versus-employee disputes, union-contract waivers or County contract work under the Living Wage Ordinance.

Frequently asked questions

What is the Cook County minimum wage in 2026?

Since July 1, 2026 it is $15.40 an hour, or $9.25 for tipped workers, where the ordinance applies. Chicago has its own $17.05 and $12.96 for employers with 4 or more employees. In DuPage, Kane, Will and Kendall counties the Illinois rate of $15.00 applies instead, unless a city or village has its own rule.

Does the Cook County minimum wage apply to small businesses?

Under the County's Rules and 2026 notice, it reaches employers with 4 or more employees (1 domestic worker is enough) that have a Cook County facility or license. The County's FAQ words coverage more broadly, so confirm with the Commission.

Does my suburb follow the County wage?

It depends on the town. A town with its own wage at the same level or higher uses its own law, and some towns opted out of the County wage. The County's only list dates from June 2023 and the County says it changes frequently, so ask the village or city hall.

When is the next increase, and how large will it be?

The rate is recalculated each July 1 by a formula, and the County posts its notice around June 1. The 2027 figure has not been announced. A yearly rise is capped at 2.5%, and none follows when Cook County unemployment is 8.5% or higher.

A CPA can help with the payroll, tax and accounting side, including payroll services, and works alongside your attorney on the legal questions.

Official sources

This page is a plain-language summary. The official source controls if there is any difference.