January 1, 2012
| 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 | $7.65 | ||||
| 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 | $8.80 | ||||
| Washington | $9.04 | ||||
| Minimum rate lower for tipped employees than for non-tipped | |||||
| Puerto Rico | |||||
| STATE LAW ALLOWS TIP CREDIT | |||||
| Arizona | $7.65 | $3.00 | $4.65 | Not specified | |
| Arkansas | $6.25 | $3.62 | $2.63 | More than $20 | |
| Colorado | $7.64 | $3.02 | $4.62 | 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 | $7.67 | $3.02 | $4.65 | ||
| 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 Mexico | $7.50 | $5.37 | $2.13 | More than $30 | |
| 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 | $7.70 | 50% | $3.85 | 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. | $8.46 | $4.36 | $4.10 | 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 Virginia 7 | $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 December 2011.