The rule.
State Income Tax Rate
4.95% flat
Additional Payroll Deductions
No
Wage Garnishment Limit
15% of gross or 45x fed min wage — whichever leaves more
Processing Fee Permitted
$12 per year administrative fee
Additional Agency
No
Key Notes
IL uses different garnishment calculation — 15% of gross wages, not 25% of disposable. Often more protective.
IL uses different garnishment calculation — 15% of gross wages, not 25% of disposable. Often more protective.
Last verified: June 2026.
What's in the Payroll Tax & Wage Garnishment workbook
What's in the workbook
Payroll Tax & Garnishment — every state covered. Visible items show the chapters; locked items reveal the structural depth.
- ✓State Reference
- ✓Compliance Checklist
- ✓Monthly Updates
- 🔒Initial Assessment
- 🔒Garnishment Processing
- 🔒Recordkeeping
$39
Payroll Tax & Wage Garnishment — instant download, Excel + Google Sheets, free monthly updates for life.
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