Cook County states that S Corp owners count as individual employees. See rates here.
However, for all other non-tipped employees age 18 and over will have their minimum wage increase from the previously mandated rate of $11/hour to $13/hour starting July 1st, 2020 if working within Cook County borders. Overtime would be at $19.5/hour. Tipped employees age 18 and older minimum wage will increase to from the previously stated $5.25/hour but will be announced on June 1st. For those under 18, it is the standard minimum wage. See County website here and their corresponding FAQ pdf file here. Click here for the minimum wage workplace poster which shows this in grid format.
