205 ILCS 658/9-5

(a) A licensee that provides payroll processing services shall: (1) issue reports to clients detailing client payroll obligations in advance of the payroll funds being deducted from an account; and (2) make worker paystubs or an equivalent statement available to workers. (b) Subsection (a) does not apply to a licensee providing payroll processing services where the licensee's client designates the intended recipients to the licensee and is responsible for providing the disclosures required by paragraph (2) of subsection (a).