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Wage and Hour Division (WHD)

Minimum Wages for Tipped Employees

January 1, 2011

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Montana Idaho Alaska Hawaii Puerto Rico Washington Oregon California Nevada Arizona Utah Wyoming Colorado New Mexico Texas North Dakota South Dakota Nebraska Kansas Oklahoma Minnesota Iowa Missouri Arkansas Louisiana Mississippi Alabama Tennessee Florida Georgia South Carolina North Carolina Wisconsin Illinois Kentucky Indiana Ohio Michigan North Carolina Virginia West Virginia District of Columbia Maryland Delaware Rhode Island Pennsylvania Maryland Maine New Hampshire Vermont Connecticut Massachusetts Rhode Island Delaware New York DistrictColumbia Guam VirginIslands NewJersey American Samoa

Table of Minimum Hourly Wages for Tipped Employees, by State

Jurisdiction

Future
Effective Date

Basic Combined Cash & Tip Minimum Wage Rate

Maximum Tip Credit Against Minimum Wage

Minimum Cash Wage 1

Definition of Tipped Employee by Minimum Tips received (monthly unless otherwise specified)

FEDERAL: Fair Labor Standards Act (FLSA)

 

$7.25

$5.12

$2.13

More than $30

STATE LAW DOES NOT ALLOW TIP CREDIT

Minimum rate same for tipped and non-tipped employees

Alaska

 

 

 

$7.75

 

California

 

 

 

$8.00

 

Guam

 

 

 

$6.55

 

Minnesota:

         

Large employer 2

 

 

 

$6.15

 

Small employer 2

 

 

 

$5.25

 

Montana:

         

Business with gross annual sales over $110,000

 

 

 

$7.35

 

Business with gross annual sales of $110,000 or less

 

 

 

$4.00

 

Nevada

 

 

 

$8.25

$7.25

With no health insurance benefits provided by employer and received by employee

With health insurance benefits provided by employer and received by employee

Oregon

 

 

 

$8.50

 

Washington

 

 

 

$8.67

 

Minimum rate lower for tipped employees than for non-tipped 

New Mexico

 

  $7.50

  $5.37

$2.13

More than $30

Puerto Rico

 

 

 

   

STATE LAW ALLOWS TIP CREDIT

Arizona

 

$7.35

$3.00

$4.35

Not specified

Arkansas

 

$6.25

$3.62

$2.63

More than $20

Colorado

 

$7.36

$3.02

$4.34

More than $30

Connecticut

 

$8.25

31.0%

$5.69

At least $10 weekly for full-time employees or $2.00 daily for part-time in hotels and restaurants. Not specified for other industries.

Hotel, restaurant

 

 

$2.56

$5.69

 

Bartenders who customarily receive tips

 

 

11%

$7.34

 

Delaware

 

$7.25

$5.02

$2.23

More than $30

District of Columbia

 

$8.25

$5.48

$2.77

Not specified

Florida

 

$7.31

$3.02

$4.29

 

Hawaii

 

$7.25

$0.25

$7.00

More than $20

(Tip Credit permissible if the combined amount the employee receives from the employer and in tips is at least 50 cents more than the applicable minimum wage)

Idaho

 

$7.25

$3.90

$3.35

More than $30

Illinois

 

$8.25

40%

$4.95

$20

Indiana

 

$7.25

$5.12

$2.13

Not specified

Iowa

 

$7.25

$2.90

$4.35

More than $30

Kansas

 

$7.25

40%

$2.13

More than $20

Kentucky

 

$7.25

$5.12

$2.13

More than $30

Maine

 

$7.50

50%

$3.75

More than $20

Maryland

 

$7.25

up to 50%

$3.63

More than $30

Massachusetts

 

$8.00

$5.37

$2.63

More than $20

Michigan

 

$7.40

$4.75

$2.65

Not specified

Missouri

 

$7.25

$3.62

$3.63

Not specified

Nebraska

 

$7.25

$5.12

$2.13

Not specified

New Hampshire

 

$7.25

55%

45%

More than $30

New Jersey

 

$7.25

$5.12 3

$2.13

Not specified

New York

 

$7.25

 $5.12

 $2.13

Not specified

Food service workers

 

 

$2.25

$5.00

 

Service Employees in All Establishments

 

 

$1.60

$5.65

 

Service Employees in Resort Hotels if tips at least $4.10 per hour

   

$2.35

$4.90

 

Chambermaids (Resort Hotels)

         

Chambermaids averaging between $1.10 and $4.10 per hour in tips

 

 

$1.10

$6.15

 

Chambermaids averaging $4.10 per hour or more in tips

 

 

$2.35

$4.90

 

North Carolina 4

 

$7.25

$5.12

$2.13

More than $20

North Dakota

 

$7.25

33%

$4.86

More than $30

Ohio 5

 

$7.40

50%

$3.70

More than $30

Oklahoma 6

 

$7.25

50% 3

$3.63

Not specified

Pennsylvania

 

$7.25

$4.42

$2.83

More than $30

Rhode Island

 

$7.40

$4.51

$2.89

Not specified

South Dakota

 

$7.25

$5.12 3

$2.13

More than $35

Texas

 

$7.25

$5.12

$2.13

More than $20

Utah

 

$7.25

$5.12

$2.13

More than $30

Vermont
Employees in hotels, motels, tourist places, and restaurants who customarily and regularly receive tips for direct and personal customer service.

 

$8.15

$4.20

$3.95

More than $120
 

All other employees

 

 

None

$6.25

 

Virginia

 

$7.25

$5.12

$2.13

Not specified

Virgin Islands

 

$7.25

$5.12

$2.13

Not specified

West Virginia7

 

$7.25

$1.45

$5.80

Not specified

Wisconsin 8

 

$7.25

$4.92

$2.33

Not specified

Wyoming

 

$5.15

$3.02

$2.13

More than $30

The following five states, not included in table, do not have State minimum wage laws: Alabama, Mississippi, South Carolina, and Tennessee. Also not included is Georgia, which exempts tipped employee under the law.

Some states set subminimum rates for minors and/or students or exempt them from coverage, or have a training wage for new hires. Such differential provisions are not displayed in this table.

FOOTNOTES

1 Other additional deductions are permitted, for example for meals and lodging, except as noted in footnote 8.

2 Minnesota. A large employer is an enterprise with annual receipts of $625,000 or more; a small employer, less than $625,000.

3 In New Jersey, Oklahoma, and South Dakota, the listed maximum credit is the total amount allowable for tips, food and lodging combined, not for tips alone as in other states.

Regarding Oklahoma, when a food and/or lodging credit is not involved, the wage tip credit is limited to $2.13 per hour.

In New Jersey, in specific situations where the employer can prove to the satisfaction of the labor department that the tips actually received exceed the creditable amount, a higher tip credit may be taken.

4 North Carolina. tip credit is not permitted unless the employer obtains from each employee, monthly or for each pay period, a signed certification of the amount of tips received.

5 Ohio. The minimum cash wage for tipped employees of employers with gross annual sales in excess of $255,000 is $3.50 per hour (plus tips). For tipped employees of employers with gross annual sales of less than $255,000, the tipped employee hourly rate is $2.93 per hour (plus tips).

6 Oklahoma. For employers with fewer than 10 full-time employees at any one location who have gross annual sales of $100,000 or less, the basic minimum rate is $2.00 per hour, with a 50% maximum tip credit.

7 West Virginia. For employers with six or more employees and for state agencies.

8 Wisconsin. $2.13 per hour may be paid to employees who are not yet 20 years old and who have been in employment status with a particular employer for 90 or fewer consecutive calendar days from the date of initial employment.

Prepared By:

Division of Communications
Wage and Hour Division
U.S. Department of Labor

This document was last revised in June 2011.