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    Payroll Tax Center-> Federal Tax

    Federal Tax

    Federal Minimum Wage Rate

    Effective July 24, 2009, the federal Minimum Wage rose to $7.25 an hour for covered non-exempt employees.

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    State Minimum Wage Rate

      Future Effective Date Basic Minimum Rate(per hour) Premium Pay After Designated Hours
    DailyWeekly
    ALABAMA No state minimum wage law.
    ALASKA   $7.75 8 40
    ARIZONA   $7.35    
    ARKANSAS
    (Applicable to employers of 4 or more employees)
      $6.25 n/a 40
    CALIFORNIA   $8.00 8
    Over 12 (double time)
    40; on 7th day: First 8 hours (time and half) Over 8 hours on 7th day (double time)
    Any work in excess of eight hours in one workday and any work in excess of 40 hours in one workweek and the first eight hours worked on the seventh day of work in any one workweek shall be at the rate of one and one-half times the regular rate of pay. Any work in excess of 12 hours in one day and any work in excess of eight hours on any seventh day of a workweek shall be paid no lees than twice the regular rate of pay. California Labor Code section 310. Exceptions apply to an employee working pursuant to an alternative workweek adopted pursuant to applicable Labor Code sections and for time spent commuting. (See Labor Code sections 510 for exceptions).
    COLORADO   $7.36 12 40
    CONNECTICUT   $8.20   40
    DELAWARE   $7.25    
    DISTRICT OF COLUMBIA   $8.25   40
    FLORIDA   $7.25    
    GEORGIA
    (Applicable to employers of 6 or more employees)
      $5.15    
    GUAM   $7.25   40
    HAWAII   $7.25   40
    IDAHO   $7.25    
    ILLINOIS
    (Applicable to employers of 4 or more employees, excluding family members)
      $8.25   40
    INDIANA
    (Applicable to employers of 2 or more employees)
      $7.25   40
    IOWA   $7.25    
    KANSAS   $7.25    
    KENTUCKY   $7.25 40
    7th day
     
    LOUISIANA   n/a    
    MAINE   $7.50   40
    MARYLAND   $7.25   40
    MASSACHUSETTS   $8.00   40
    MICHIGAN   $7.40   40
    MINNESOTA Large employer (enterprise with annual receipts of $625,000 or more) $6.15   48
    Small employer (enterprise with annual receipts of less than $625,000) $5.25   48
    MISSISSIPPI
    No state minimum wage law.
      n/a    
    MISSOURI   $7.25   40
    MONTANA   $7.35    
    State Law Except businesses with gross annual sales of $110,000 or less   $4.00   40
    NEBRASKA   $7.25    
    NEVADA   $8.25 (with no health ins. benefits provided by employer) 8 40
      $7.25 (with health ins. benefits provided by employer and received by employee)    
    NEW HAMPSHIRE   $7.25   40
    NEW JERSEY   $7.25   40
    NEW MEXICO   $7.5 40  
    NEW YORK   $7.25 40  
    NORTH CAROLINA   $7.25   40
    NORTH DAKOTA   $7.25   40
    OHIO State Law $7.3   40
      $7.25 (for those employers grossing $271,000 or less)   0
    OKLAHOMA
    Employers of ten or more full time employees at any one location and employers with annual gross sales over $100,000 irrespective of number of full time employees.
      $7.25    
    All other employers.   $2.00   40
    OREGON   $8.50   40
    PENNSYLVANIA   $7.25   40
    PUERTO RICO   $4.10 8
    And on statutory rest day (double time)
    40
    (double time)
    RHODE ISLAND   $7.40   40
    SOUTH CAROLINA
    No state minimum wage law.
      n/a    
    SOUTH DAKOTA   $7.25    
    TENNESSEE
    No state minimum wage law.
      n/a    
    TEXAS   $7.25    
    UTAH   $7.25    
    VERMONT
    Applicable to employers of two or more employees)
      $8.15   40
    VIRGINIA
    (Applicable to employers of 4 or more employees)
      $7.25   40
    VIRGIN ISLANDS
    State law
    Except businesses with gross annual receipts of less than $150,000.
    State law $7.25 8 40
    On 6th and 7th consecutive days.
    Except businesses with gross annual receipts of less than $150,000.; $4.3    
    WASHINGTON   $8.67   40
    WEST VIRGINIA
    (Applicable to employers of 6 or more employees at one location)
      $7.25   40
    WISCONSIN   $7.25   40
    WYOMING   $5.15    

     
     
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