September 30, 2023
| 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 tipped employees full state minimum wage before tips | ||||
| Alaska | $10.85 | |||
| California: | $15.50 | |||
| Guam | $9.25 | |||
| Minnesota: | ||||
| Large employer 2 | $10.59 | |||
| Small employer 2 | $8.63 | |||
| Montana: | ||||
| Business with gross annual sales over $110,000 | $9.95 | |||
| Business not covered by the Fair Labor Standards Act with gross annual sales of $110,000 or less | $4.00 | |||
Nevada 10 Employees not offered qualifying health insurance by employer | $11.25 | |||
| Employees offered qualifying health insurance by employer | $10.25 | |||
Oregon 12 The Oregon minimum wage varies by region. For rates in the Portland metro area and Non-Urban counties, see Minimum wage increase schedule. | $14.20 | |||
| Washington | $15.74 | |||
| State requires employers to pay tipped employees a minimum cash wage above the minimum cash wage required under the federal Fair Labor Standards Act ($2.13/hour) | ||||
| Arizona | $13.85 | $3.00 | $10.85 | Not specified |
| Arkansas | $11.00 | $8.37 | $2.63 | Not specified |
| Colorado | $13.65 | $3.02 | $10.63 | More than $30 |
| Connecticut 14 | $15.00 | |||
| Hotel, restaurant | $8.62 | $6.38 | Not specified | |
| Bartenders who customarily receive tips | $6.77 | $8.23 | ||
| Delaware | $11.75 | $9.52 | $2.23 | More than $30 |
| District of Columbia15 | $17.00 | $9.00 | $8.00 | Not specified |
| Florida 17 | $12.00 | $3.02 | $8.98 | More than $30 |
| Hawaii* | $12.00 | $1.00 | $11.00 | More than $20 |
| *Hawaii: Tip Credit in Hawaii is permissible if the combined amount the employee receives from the employer and in tips is at least $7.00 more than the applicable minimum wage. | ||||
| Idaho | $7.25 | $3.90 | $3.35 | More than $30 |
| Illinois | $13.00 | 40% of the applicable minimum wage ($5.20) | $7.80 | Not specified |
| Iowa | $7.25 | 40% of the applicable minimum wage ($2.90) | $4.35 | More than $30 |
| Maine | $13.80 | 50% of the applicable minimum wage ($6.90) | $6.90 | More than $175 |
| Maryland | $3.63 | More than $30 | ||
| Employer with 15 or more employees | $13.25 | $9.62 | ||
| Employer with 14 or fewer employees19 | $12.80 | $9.17 | ||
| Massachusetts | $15.00 | $8.25 | $6.75 | More than $20 |
| Michigan | $10.10 | $6.26 | 38% of the applicable minimum wage ($3.84) | Not specified |
| Missouri | $12.00 | 50% of the applicable minimum wage ($6.00) | $6.00 | Not specified |
| New Hampshire | $7.25 | 55% of the applicable minimum wage ($3.99) | 45% of the applicable minimum wage ($3.26) | More than $30 |
| New Jersey 3 | $14.13 | $8.87 | $5.26 | More than $30 |
| New Mexico | $12.00 | $9.00 | $3.00 | More than $30 |
| New York | $14.20 | Tipped workers' minimum wage rates vary by region. For rates in NYC, Long Island, and Westchester, see New York's Minimum Wage: Overview. | Not specified | |
| Tipped Food Service Workers | $4.75 | $9.45 | ||
| Tipped Service Employees | $2.35 | $11.85 | ||
| North Dakota | $7.25 | 33% of the applicable minimum wage ($2.39) | $4.86 | More than $30 |
| Ohio 5 Employers with annual gross receipts of $372,000 or more | $10.10 | $5.05 | $5.05 | More than $30 |
| Oklahoma 6 | $7.25 | $5.12 | $2.13 | Not specified |
| Pennsylvania | $7.25 | $4.42 | $2.83 | $135 per month |
| Rhode Island | $13.00 | $9.11 | $3.89 | More than $30 |
| South Dakota | $10.80 | 50% of the applicable minimum wage ($5.40) | $5.40 | More than $35 |
| Vermont An employee of a hotel, motel, tourist place, or restaurant who customarily and regularly receives more than $120.00 per month in tips for direct and personal customer service. | $13.18 | $6.59 | $6.59 | More than $120 |
| Virgin Islands | $10.50 | $6.30 | 40% of the applicable minimum wage ($4.20) | Not specified |
| Wisconsin 8 | $7.25 | $4.92 | $2.33 | Not specified |
| West Virginia 7 | $8.75 | 70% of the applicable minimum wage ($6.13) | $2.62 | Not specified |
| State minimum cash wage payment is the same as that required under the federal Fair Labor Standards Act ($2.13/hr.) | ||||
| Alabama 9 | $7.25 | $5.12 | $2.13 | More than $30 |
| American Samoa | Special minimum wage rates | $2.13 | More than $30 | |
| Georgia 9 | $7.25 | $5.12 | $2.13 | More than $30 |
| Indiana | $7.25 | $5.12 | $2.13 | More than $30 |
| Kansas 16 | $7.25 | $5.12 | $2.13 | Not specified |
| Kentucky | $7.25 | $5.12 | $2.13 | More than $30 |
| Louisiana 9 | $7.25 | $5.12 | $2.13 | More than $30 |
| Mississippi 9 | $7.25 | $5.12 | $2.13 | More than $30 |
| Nebraska | $10.50 | $8.37 | $2.13 | Not specified |
| North Carolina 4 | $7.25 | $5.12 | $2.13 | More than $20 |
| Commonwealth of the Northern Mariana Islands | $7.25 | $5.12 | $2.13 | More than $30 |
| Puerto Rico 18 | $9.50 | $7.37 | $2.13 | More than $30 |
| South Carolina 9 | $7.25 | $5.12 | $2.13 | More than $30 |
| Tennessee 9 | $7.25 | $5.12 | $2.13 | More than $30 |
| Texas 16 | $7.25 | $5.12 | $2.13 | More than $20 |
| Utah 16 | $7.25 | $5.12 | $2.13 | More than $30 |
| Virginia | $12.00 | $9.87 | $2.13 | More than $30 |
| Wyoming 13 | $7.25 | $5.12 | $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. Some local governments set minimum wage rates higher than their respective state minimum wage. Such differential provisions are not displayed in this table.
FOOTNOTES
1 Other additional deductions are permitted, for example for meals and lodging.
2 Minnesota. A large employer means an enterprise whose annual gross revenue is not less than $500,000. A small employer means an enterprise whose annual gross revenue is less than $500,000.
3 New Jersey. An employer is eligible to apply a tip credit against the full state minimum hourly wage only if the tipped employees have been informed in advance of the amount of the cash wage that is to be paid; the amount of the tip credit claimed by the employer; that all tips received must be retained by the employee, except in case of a valid tip pool arrangement limited to tipped employees; and of the requirements of the relevant New Jersey regulations.
4 North Carolina. Tip credit is not permitted unless the employer obtains from each employee, either monthly or each pay period, a signed certification of the amount of tips received. Employers must notify employees in advance of the amount of cash wages they will be paid and the amount that wages will be increased using the tip credit.
5 Ohio. For employees of employers with gross annual sales of less than $372,000, the state minimum wage is $7.25 per hour.
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. The State law also excludes from coverage any employment that is subject to the federal Fair Labor Standards Act.
7 West Virginia. The state minimum wage law applies only to employers with six or more employees and to state agencies.
8 Wisconsin. $5.90 per hour may be paid to "opportunity employees" -- 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. Additionally, a cash wage of $2.13 per hour may be paid to an opportunity employee who is a tipped employee.
9 The following states do not have state minimum wage laws: Alabama, Louisiana, Mississippi, South Carolina, and Tennessee. Georgia has a state minimum wage law, but it does not apply to tipped employees. Employers in these states must pay employees covered by the Federal Fair Labor Standards Act at least the federal minimum wage.
10 Nevada. On July 1, 2023, the Nevada minimum wage increased to $11.25 for employees not offered qualifying health insurance and to $10.25 per hour for employees offered qualifying health insurance.
11 US Virgin Islands. The Wage Board has been authorized since 2020 to increase the minimum cash wage for tipped tourist service and restaurant employees to a rate not greater than 45% of the minimum wage or less than the federal minimum wage for tipped employees.
12 Oregon. The Oregon minimum wage is adjusted annually for inflation on July 1.
13 Wyoming. The Wyoming minimum wage is $5.15 per hour. Employers must pay employees covered by the federal Fair Labor Standards Act at least the federal minimum wage.
14 Connecticut. The Connecticut minimum wage increased to $15.00 per hour on June 1, 2023.
15 District of Columbia. Pursuant to a ballot initiative, the minimum cash wage for tipped workers in the District of Columbia increased to $8.00 per hour on July 1, 2023 and it is scheduled to gradually increase annually until it reaches the full minimum wage. Additionally, the District of Columbia minimum wage is adjusted annually on July 1 based on a set formula.
16 The minimum wage laws in Kansas, Oklahoma (see note 6), Texas, and Utah exclude from coverage any employment that is subject to the federal Fair Labor Standards Act.
17 Florida. The Florida minimum wage is scheduled to increase by $1.00 every year on September 30th until reaching $15.00 on September 30, 2026.
18 Puerto Rico. The Puerto Rico minimum wage increased to $9.50 per hour on July 1, 2023.
19 Maryland. Effective January 1, 2024, the Maryland minimum wage rate will increase to $15.00 for all employers, regardless of size.
Prepared By:
Division of Fair Labor Standards Act and Child Labor
Wage and Hour Division
U.S. Department of Labor
This document was last revised September 30, 2023.
The Wage and Hour Division tries to ensure that the information on this page is accurate but individuals should consult the relevant state labor office for official information.