Wage and Hour Division (WHD)

January 1, 2013

Historical Tables

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

 

 

 

$7.80

 

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

 

 

 

$8.95

 

Washington

 

 

 

$9.19

 

Minimum rate lower for tipped employees than for non-tipped 

Puerto Rico

 

 

 

   

STATE LAW ALLOWS TIP CREDIT

Arizona

 

$7.80

$3.00

$4.80

Not specified

Arkansas

 

$6.25

$3.62

$2.63

More than $20

Colorado

 

$7.78

$3.02

$4.76

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

 

$7.79

$3.02

$4.77

 

Hawaii

 

$7.25

$0.25

$7.00

More than $20

(Tip Credit in Hawaii 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

$5.12

$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

$3.62

$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

 

$7.35

$3.675

$3.675

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

 

 

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

 

North Carolina 4

 

$7.25

$5.12

$2.13

More than $20

North Dakota

 

$7.25

33%

$4.86

More than $30

Ohio 5

 

$7.85

$3.92

$3.93

More than $30

Oklahoma 6

 

$7.25

$5.12

$2.13

Not specified

Pennsylvania

 

$7.25

$4.42

$2.83

More than $30

Rhode Island

 

$7.75

$4.86

$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.

 

$8.60

$4.43

$4.17

More than $120
 

Virginia

 

$7.25

$5.12

$2.13

Not specified

Virgin Islands

 

$7.25

$5.12

$2.13

Not specified

West Virginia 7

 

$7.25

20%

$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 states, not included in table, do not have State minimum wage laws: Alabama, Louisiana, 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 , 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.

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 2012.