Cook County Paid Leave Ordinance Guide for Employers
Plain-English guide to the Cook County Paid Leave Ordinance: which employers owe any-reason paid leave, where it applies, and what governs Chicago and DuPage.
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 Paid Leave Ordinance requires employers to let workers earn paid time off for any reason. It is a local law in Chapter 42 of the Cook County Code, enforced by the Cook County Commission on Human Rights, and it covers work done inside Cook County only. This guide is for owners of small businesses, nonprofits and professional practices with staff in or near Cook County.
Slide show: The Cook County Paid Leave Ordinance in seven slides
What the law does
Workers in Cook County earn paid leave for any reason. The ordinance took effect on December 31, 2023.
Who it covers
Employers of any size, for work done in Cook County. Chicago and some suburbs follow other rules.
The rule
Employees earn 1 hour for every 40 hours worked, or get 40 hours up front. Use begins after 90 days.
The numbers
A 40-hour yearly minimum (pro rata for part-timers), no reason or doctor's note, and no carryover cap below 40 hours.
The deadline
An employee has 3 years to file with the Commission or to sue.
The penalty
Penalties run $500 to $1,000 per violation per employee. A court can award three times the unpaid leave.
A tip
Check which law governs each work site, since Chicago, some suburbs and other counties differ.
Who is covered
Question
Answer
Which employers?
Any person or business with at least one employee working in Cook County. Part-time, seasonal and temp-agency workers count.
Which workers?
Employees whose paid work is done in Cook County, judged by a 50 percent test. Independent contractors are outside the law, except domestic workers.
Excluded employers
The federal government, Indian tribes and the State of Illinois. Local governments are covered, including school and park districts since January 1, 2025.
Union workers
Workers under a qualifying union contract signed before the law applied to that employer. Later contracts can waive it only in clear terms.
Chicago
Not covered by the County law. Chicago has its own ordinance, with 1 hour earned per 35 hours worked.
Suburbs
The County says its law covers every Cook municipality except Chicago, unless a town chose the state law or has an equivalent ordinance. We found no County list of those towns.
How it touches your taxes and payroll
Leave is paid at the regular hourly rate; tipped and commission workers get at least the full minimum wage. Payroll needs fields for hours worked, leave earned, leave used and the balance, kept 3 years. Unused leave held in a paid time off or vacation bank is paid out when the employee leaves. Labeling an employee a contractor to avoid the law can double the penalties; see employee versus contractor and payroll tax basics.
