September 1, 2014
| Jurisdiction | 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 requires employers to pay workers full state minimum wage before tips | ||||
| Alaska | $7.75 | |||
| California | $9.00, effective July 1, 2014 | |||
| Guam | $6.55 | |||
| Minnesota: | ||||
| Large employer 2 | $8.00, effective August 1, 2014 | |||
| Small employer 2 | $6.50, effective August 1, 2014 | |||
| Montana: | ||||
| Business with gross annual sales over $110,000 | $7.90 | |||
| 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 | $9.10 | |||
| Washington | $9.32 | |||
| State requires employers to pay workers above federal tipped minimum wage | ||||
| Arizona | $7.90 | $3.00 | $4.90 | Not specified |
| Arkansas | $6.25 | $3.62 | $2.63 | More than $20 |
| Colorado | $8.00 | $3.02 | $4.98 | More than $30 |
| Connecticut | $8.70 | 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 | 34.6% ($3.01) | $5.69 | ||
| Bartenders who customarily receive tips | 15.6% ($1.36) | $7.34 | ||
| Delaware | $7.75, effective June 1, 2014 | $5.52 | $2.23 | More than $30 |
| District of Columbia | $9.50, effective July 1, 2014 | $6.73 | $2.77 | Not specified |
| Florida | $7.93 | $3.02 | $4.91 | |
| Hawaii | $7.25 | $0.25 | $7.00 | More than $20 |
| (Tip Credit in Hawaii is 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 |
| Iowa | $7.25 | $2.90 | $4.35 | More than $30 |
| Maine | $7.50 | 50% | $3.75 | More than $30 |
| Maryland | $7.25 | $3.62 | $3.63 | More than $30 |
| Massachusetts | $8.00 | $5.37 | $2.63 | More than $20 |
| Michigan | $8.15, effective September 1, 2014 | $5.05 | $3.10 | Not specified |
| Missouri | $7.50 | $3.75 | $3.75 | Not specified |
| New Hampshire | $7.25 | 55% | 45% | More than $30 |
| New York | $8.00 (Effective 12/31/2013) | Not specified | ||
| Food service workers | $3.00 | $5.00 | ||
| Service Employees | $2.35 | $5.65 | ||
| Service Employees in Resort Hotels if tips average at least $4.50 per hour | $3.10 | $4.90 | ||
| North Dakota | $7.25 | 33% | $4.86 | More than $30 |
| Ohio 5 The increased minimum wage will apply to employees of businesses with annual gross receipts of more than $292,000 per year. | $7.95 | $3.97 | $3.98 | More than $30 |
| Pennsylvania | $7.25 | $4.42 | $2.83 | More than $30 |
| Rhode Island | $8.00 | $5.11 | $2.89 | Not specified |
| Vermont Employees in hotels, motels, tourist places, and restaurants who customarily and regularly receive tips for direct and personal customer service. | $8.73 | $4.50 | $4.23 | More than $120 |
| Wisconsin 8 | $7.25 | $4.92 | $2.33 | Not specified |
| West Virginia 7 | $7.25 | 20% | $5.80 | Not specified |
| State requires employers to pay workers as low as federal tipped minimum wage ($2.13/hr.) | ||||
| Alabama 9 | $2.13 | |||
| Georgia 9 | $2.13 | |||
| Indiana | $7.25 | $5.12 | $2.13 | Not specified |
| Kansas | $7.25 | $5.12 | $2.13 | More than $20 |
| Kentucky | $7.25 | $5.12 | $2.13 | More than $30 |
| Louisiana 9 | $2.13 | |||
| Mississippi 9 | $2.13 | |||
| North Carolina 4 | $7.25 | $5.12 | $2.13 | More than $20 |
| Nebraska | $7.25 | $5.12 | $2.13 | Not specified |
| New Jersey | $8.25 | $6.12 3 | $2.13 | Not specified |
| New Mexico | $7.50 | $5.37 | $2.13 | More than $30 |
| Oklahoma 6 | $7.25 | $5.12 | $2.13 | Not specified |
| Puerto Rico | $7.25 | $5.12 | $2.13 | More than $30 |
| South Carolina 9 | $2.13 | |||
| South Dakota | $7.25 | $5.12 3 | $2.13 | More than $35 |
| Tennessee 9 | $2.13 | |||
| Texas | $7.25 | $5.12 | $2.13 | More than $20 |
| Utah | $7.25 | $5.12 | $2.13 | More than $30 |
| Virginia | $7.25 | $5.12 | $2.13 | Not specified |
| Virgin Islands | $7.25 | $5.12 | $2.13 | Not specified |
| Wyoming | $5.15 | $3.02 | $2.13 | More than $30 |
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. Effective August 1, 2014, a large employer means an enterprise whose gross volume of sales made or business done is not less than $500,000. A small employer means an enterprise whose gross volume of sales made or business done is less than $500,000.
3 In New Jersey 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 Department of Labor and Workforce Development 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 . For employees of employers with gross annual sales of less than $292,000, the state minimum wage is $7.25 per hour. For these employees, the state wage is tied to the federal minimum wage of $7.25 per hour which requires an act of Congress and the President’s signature to change.
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.
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.
9 The following states do not have State minimum wage laws: Alabama, Louisiana, Mississippi, South Carolina, and Tennessee. Georgia exempts tipped employees under the law.
Prepared By :
Division of Communications
Wage and Hour Division
U.S. Department of Labor
This document was last revised in September 2014.