Reviewed September 24, 2026. Educational guidance for employers and employees; special industries, local rules, and exemptions can change what applies.
Illinois strengthened its paystub rules beginning in 2025. Employers should plan for access after an employee leaves, not just successful delivery during active employment.
When a pay statement is required
Illinois Department of Labor guidance states that employers must supply a paystub for each pay period. Public Act 103-0953, effective January 1, 2025, also introduced specific retention and copy-request provisions.
What the statement must show
IDOL identifies hours worked, rates of pay, overtime pay, and wage deductions as required information. Consult the full Act for the paystub definition, year-to-date information, and the complete access requirements rather than relying on a short checklist alone.
Electronic delivery and access
The Act addresses both paper and electronic paystubs. Keep copies for at least three years after payment, including when employment has ended. Review the Act’s electronic-access and separation provisions before closing a former employee’s portal account.
Build a practical departure handoff
An employee’s final day is a poor time to discover that past statements are trapped behind a company email login. Decide who handles copy requests, where preserved records live, and how the former employee can contact payroll. Keep the instructions separate from the employee’s departing work account.
Practical payroll review example
Imagine an employee leaves in October and later needs a statement from March. A screenshot of the final payroll screen does not recover the March document. A retained copy indexed by employee and payment date makes the request straightforward and protects against a vendor migration losing the history.
Before issuing or checking a statement
Use the following workflow alongside the state requirements, rather than treating a generic template as a compliance checklist.
- Verify that each completed payroll produced an employee-facing statement.
- Retain the delivered version and any corrected version with clear labels.
- Check the statutory deadlines and limits when responding to copy requests.
- Test former-employee access before a payroll platform change.
Official sources
Consult the linked agency guidance and law for the complete scope and exceptions.
Related payroll resources
All state paystub requirements · Paystub accuracy checklist · Payroll calculators
Prepare a paystub from verified payroll records
Use the PayStubPro generator to format accurate payroll information. Paystubs cost $1 each with a $2 minimum order: one or two cost $2 total, three cost $3, and ten cost $10. W-2 and 1099 forms are priced separately. A generated document does not establish that wages were paid or guarantee compliance or acceptance.