Tax News Update    Email this document    Print this document  

July 7, 2020
2020-1725

Illinois Village of Lincolnwood opts in to Cook County paid sick leave ordinance

Effective July 1, 2020, the Illinois Village of Lincolnwood has opted in to the Cook County, Illinois paid sick leave ordinance. As a result, qualifying Lincolnwood businesses are required to provide sick leave to qualifying employees. ("Lincolnwood Connections" newsletter.)

Under the Cook County paid sick leave ordinance, a covered employee (defined as one who, in any particular two-week period, performs at least two hours of work for an employer while physically present within the geographic boundaries of Cook County) who works at least 80 hours for an employer within any 120-day period is eligible to accrue paid sick leave.

Paid sick leave for Lincolnwood employees begins to accrue either on the first calendar day after the start of employment or on July 1, 2020, whichever is later. An employee must accrue one hour of paid sick leave for every 40 hours worked. Each employee must be able to carry over to the next year half of his or her unused accrued sick leave, up to a maximum of 20 hours. Employers may choose to front-load paid sick leave at the beginning of the year rather than use the accrual method.

Employers must allow employees to begin taking paid sick leave no later than on the 180th calendar day after their start of employment.

Employees may use paid sick leave: for personal or family-member illness; for preventive medical care; if the victim of domestic violence or stalking; or in the case of a public health emergency that closes work, school or daycare.

Lincolnwood did not opt in to the Cook County minimum wage ordinance, which increased the minimum wage to $13 per hour on July 1, 2020 for employees who have worked for an employer with four or more employees in Cook County for at least two hours in any two-week period. To be subject to the minimum wage, the employer must maintain a business facility within Cook County or have a license issued by Cook County.

To learn more regarding the Cook County paid sick leave requirements, including regulations and a model employee notice, go here.

———————————————

Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Tax Services - Employment Tax Advisory Services
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)
   • Kristie Lowery (kristie.lowery@ey.com)
   • Peter Berard (peter.berard@ey.com)

———————————————
ATTACHMENT

EY Payroll News Flash