Cook County paid leave: what employers owe and when
A short cheat sheet on the any-reason paid leave law for work done in Cook County, with the accrual rules, dates and penalties, and a plain note on what applies in Chicago and the collar counties.
Prepared by Prem Tax and Accounting Corp. Last checked against official sources on October 29, 2026.
The Cook County Paid Leave Ordinance gives workers paid time off for any reason, and the Commission on Human Rights enforces it. It applies to work done in Cook County; Chicago and the collar counties follow other laws. Our Hour-Bank Roundup turns it into a routine. Official text: Chapter 42, Article I, Division 1 of the County Code.
- Covers Cook County work outside Chicago since December 31, 2023.
- Workers earn 1 hour for every 40 worked, with at least 40 hours a year (scaled down for part-timers). The time can be used for any reason once 90 days have passed.
- No small-business exemption: one employee is enough.
- Chicago uses 1 hour per 35; DuPage, Kane, Will and Kendall generally follow Illinois law.
- $500 to $1,000 per violation per employee, plus lost pay.
Who it covers
| Group | Covered? | Note |
|---|---|---|
| Employers with staff working in Cook County | Yes | Any size; part-timers and temps count |
| Local governments, school and park districts | Yes | Schools and parks since January 1, 2025 |
| Independent contractors | No | Domestic workers excepted |
| Chicago | No | Its own ordinance applies |
| Suburbs that opted out | No | Illinois law; ask the village |
| DuPage, Kane, Will, Kendall | Generally no | Staff doing half or more of paid work in Cook may count |
The numbers
Checked October 27, 2026, against the Code and April 2025 Rules.
| Item | Amount | Year in force |
|---|---|---|
| Accrual | 1 per 40 worked; 40-hour yearly minimum | Since 2023 |
| Wait; smallest block | 90 days; up to 2 hours a day | Since 2023 |
| Carryover cap | Not below 40 hours | Rules, April 2025 |
| Records (minimum); time to file | 3 years each | Since 2023 |
| Penalty | $500 to $1,000 per violation per employee | Since February 2024 |
| Chicago; Illinois accrual | 1 per 35; 1 per 40 | 2026 |
Source: Cook County, Chicago, Illinois law
Our checklist
The Hour-Bank Roundup is our six-stop look at one pay period.
- Place each site: Cook County, Chicago, an opted-out town or another county.
- Pick a method: 1 per 40 worked, or 40 hours up front.
- Open the bank: after 90 days, any reason, no note.
- Post and hand over: County notice; written policy at hire and yearly.
- Keep the ledger: hours, leave earned and used, balance.
- Pay out: PTO banks at separation if possible, by the next regular payday.
Mistakes people make
- Asking for a reason, a note or a replacement worker.
- Counting leave as an attendance point or skipping the County poster.
- Trusting an old sick leave opt-out.
Talk to an attorney about a complaint, a lawsuit, a suburb's opt-out or a contractor label.
Common questions
Is there a small-business exemption?
No. One employee is enough.
How does it differ from the Illinois law?
Accrual matches at 1 per 40. The state act steps aside where a county ordinance existed on January 1, 2024, but generally covers opted-out suburbs and the collar counties. See [Illinois laws](/small-business-laws/illinois/).
Is unused leave paid out?
Only from a PTO or vacation bank, at separation if possible, by the next regular payday.
Official sources
- Cook County: Paid Leave Ordinance and Regulations
- Cook County Commission on Human Rights: Paid Leave Procedural Rules, revised April 2025
- Illinois Department of Labor: Paid Leave for All Workers Act FAQ
- Illinois General Assembly: 820 ILCS 192/15, Paid Leave for All Workers Act
- City of Chicago: Paid Leave and Paid Sick and Safe Leave
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