Florida vs Illinois Payroll Comparison
Compare payroll compliance requirements between Florida and Illinois. See key differences in wages, taxes, leave policies, and employer obligations.
Compare State Payroll Requirements
Select 2 states to compare their payroll compliance requirements side-by-side.
| Requirement | Florida | Illinois |
|---|---|---|
| Minimum Wage | ⚠️$14.00/hour (effective Sept 30, 2025), rising to $15.00 (Sept 30, 2026) | ⚠️$15.00/hour (state); $16.60/hour (Chicago large employers) |
| Tipped Minimum | $10.98 + tips (2025) | 60% of minimum wage ($9.00 state) |
| Overtime Threshold | 40 hours/week (federal FLSA) | 40 hours/week (1.5x regular rate) |
| Final Pay (Termination) | Next regular payday | Next regular payday |
| Final Pay (Resignation) | Next regular payday | Next regular payday |
| PTO Payout Required? | ✓No (unless policy requires) | ⚠️Yes (accrued vacation must be paid) |
| Pay Frequency Mandate | ✓None (employer discretion) | Semi-monthly (most employees) |
| State Income Tax | ✓No state income tax | ⚠️Yes (4.95% flat rate) |
| Unemployment Insurance | Yes (Reemployment Tax) | Yes |
| State Disability Insurance | ✓No | ✓No |
| Paid Family Leave | ✓No | ✓No (state program not yet enacted) |
| Paid Sick Leave | ✓No state mandate | ⚠️Yes (40 hours/year - Paid Leave for All Workers Act) |
| Workers' Comp Required | ⚠️Yes (4+ employees; construction any size) | ⚠️Yes (all employers) |
Key Differences: Florida vs Illinois
FLFlorida
- Minimum Wage:$14.00/hour (effective Sept 30, 2025), rising to $15.00 (Sept 30, 2026)
- Tipped Minimum:$10.98 + tips (2025)
- Overtime Threshold:40 hours/week (federal FLSA)
- Final Pay (Termination):Next regular payday
- Final Pay (Resignation):Next regular payday
- PTO Payout Required?:No (unless policy requires)
ILIllinois
- Minimum Wage:$15.00/hour (state); $16.60/hour (Chicago large employers)
- Tipped Minimum:60% of minimum wage ($9.00 state)
- Overtime Threshold:40 hours/week (1.5x regular rate)
- Final Pay (Termination):Next regular payday
- Final Pay (Resignation):Next regular payday
- PTO Payout Required?:Yes (accrued vacation must be paid)
Understanding Florida and Illinois Payroll Differences
State Income Tax: Florida has state income tax (No state income tax), while Illinois has state income tax (Yes (4.95% flat rate)). This significantly impacts both employer withholding responsibilities and employee take-home pay.
Minimum Wage: Florida minimum wage is $14.00/hour (effective Sept 30, 2025), rising to $15.00 (Sept 30, 2026), compared to Illinois at $15.00/hour (state); $16.60/hour (Chicago large employers). Employers must pay at least the higher of federal, state, or local minimum wage requirements.
Paid Sick Leave: Florida: No state mandate. Illinois: Yes (40 hours/year - Paid Leave for All Workers Act). States with mandatory paid sick leave require employers to track accruals and provide specific leave entitlements.
For complete compliance requirements, review the full state guides for Florida and Illinois.