If sick pay is paid by the employer or an agent of the employer, withholding Illinois income tax is mandatory. If the sick pay is paid by a third party who is not an agent of the employer, withholding Illinois income tax is voluntary. For more information, see IRS Publication 15-A, Employer’s Supplemental Tax Guide.
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- What publication provides general information about Illinois Withholding Income Tax?
- When is withholding income tax considered withheld?
Helpful tip: Our website has additional information for this topic. The Taxpayer Answer Center search includes a selection of questions and answers. However, additional resources and information are available using the website-wide search engine tool.
You may access additional information by searching the entire Illinois Department of Revenue website.
If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.