Effective January 1, 2021, the state minimum wage is $12.32 per hour, and is applicable to all employees whether employed on an “hourly, piecework, commission, time, task, or other basis”.
Effective January 1, 2021, the state minimum wage for tipped employees is $9.30 per hour. Tipped employees are those engaged in an occupation that regularly receive more than $30.00 per month in tips.
For tipped employees, employers may use a maximum tip credit of $3.02 per hour to meet the state 2021 minimum wage of $12.32 per hour. If a deficit exists between the state minimum wage and the employee’s base wage plus tips, the employer must make up the difference.
For persons in highly technical computer-based occupations, they must receive at least a minimum hourly wage of $28.38 or the equivalent of the weekly minimum salary for exempt, white collar employees which is $778.85 per week effective January 1, 2021.