The following seven states, not included in table,
do not have State minimum wage laws: Alabama, Arizona,
Florida, Louisiana, Mississippi, South Carolina, and
Tennessee. Also not included is Georgia, which exempts
tipped employees from its 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 $500,000 or more; a small employer, less than $500,000.
3 Oregon. Beginning
January 1, 2004, and annually thereafter, the rate will
be adjusted for inflation by a calculation using the
U.S. City Average Consumer Price Index for All Urban
Consumers for All Items. The wage amount established
will be rounded to the nearest five cents.
4 Washington.
Beginning January 1, 2001, and annually thereafter,
the rate will be adjusted for inflation by a calculation
using the consumer price index for urban wage earners
and clerical workers for the prior year.
5 New Mexico.
The minimum rate for non-tipped employees is $5.15 per
hour.
6 Puerto Rico.
Rates are established by industry wage orders (mandatory
decrees) and vary by industry, occupation or other factors.
However, for employers not covered by the FLSA, a new
minimum rate equivalent to 70% of the Federal minimum
wage ($3.61 p.h.) supersedes all mandatory decree rates
below that level, with the mandatory decree program
being eventually phased out. A tip credit allowance
is permitted in, 1) the restaurant, bar and soda fountain
industry, which has a $3.70 minimum wage for all employees,
and 2) the guest house industry, with a minimum of $2.75,
but only for those employees who were hired after July
27, 1998. In addition, a lower rate is established for
tipped occupations than for non tipped in the hotel
industry. For hotel waiters and bellboys, the minimum
wage is $2.50 or $2.25, depending on whether annual
gross income is $362,500 or more or less than this amount.
7 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.
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.
8 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.
9 Ohio. The minimum
cash wage for tipped employees of employers with gross
annual sales of $500,000 or less is $2.01 per hour.
For non-tipped employees of such employers, the minimum
rates are $3.35 for employers with sales from $150,000
to $500,000 and $2.80 with sales under $150,000.
10 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.
11 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 External Affairs
Wage and Hour Division
Employment Standards Administration
U.S. Department of Labor
This document was last revised in November, 2004; unless
otherwise stated, the information reflects requirements
that were in effect, or would take effect, as of January
1, 2005..
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