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The following chart shows the current minimum wage for non-tipped and tipped employees and the next scheduled increase (if any) for each state, the District of Columbia, various U.S. territories/commonwealths and numerous local jurisdictions.  Rates listed in black were enacted by federal, state, district, territory or commonwealth law. Rates listed in red were enacted by city or county ordinance. It is important to note that minimum wages that may be paid to individuals under a certain age (e.g. youth wage), to employees during a “training” period, or to employees working for a non-profit are not reflected.

The following chart shows the current minimum wage for non-tipped and tipped employees and the next scheduled increase (if any) for each state, the District of Columbia, various U.S. territories/commonwealths and numerous local jurisdictions.  Rates listed in black were enacted by federal, state, district, territory or commonwealth law. Rates listed in red were enacted by city or county ordinance. It is important to note that minimum wages that may be paid to individuals under a certain age (e.g. youth wage), to employees during a “training” period, or to employees working for a non-profit are not reflected.

OSHA’s Recordkeeping Standard, 29 CFR 1904, requires that certain employers maintain annual records of workplace injuries and illnesses. The records are maintained throughout the calendar year on the OSHA Form 300 Log of Work-Related Injuries and Illnesses (300 Log) and are summarized on the OSHA Form 300A Summary of Work-Related Injuries and Illnesses (300A Summary) at the end of each calendar year. The 300A Summary is required to be posted in the workplace every Feb. 1 through April 30 to show records from the previous year’s injuries and illnesses, even if no work-related injuries or illnesses occurred during the previous year.

OSHA’s Recordkeeping Standard, 29 CFR 1904, requires that certain employers maintain annual records of workplace injuries and illnesses. The records are maintained throughout the calendar year on the OSHA Form 300 Log of Work-Related Injuries and Illnesses (300 Log) and are summarized on the OSHA Form 300A Summary of Work-Related Injuries and Illnesses (300A Summary) at the end of each calendar year. The 300A Summary is required to be posted in the workplace every Feb. 1 through April 30 to show records from the previous year’s injuries and illnesses, even if no work-related injuries or illnesses occurred during the previous year.

If you are an Applicable Large Employer (ALE)*, your business could face significant IRS assessments if your Affordable Care Act (ACA) reporting forms 1095-C for the 2022 reporting year are not timely distributed to your full-time employees.  Failure to timely distribute the 1095-C forms to your employees may subject your business to potential IRS assessments. Please review and acknowledge your filing in the ACA Reporting Tool (ART) by Jan. 31, 2023 so that we can timely distribute the forms to your full-time employees. 

If you are an Applicable Large Employer (ALE)*, your business could face significant IRS assessments if your Affordable Care Act (ACA) reporting forms 1095-C for the 2022 reporting year are not timely distributed to your full-time employees.  Failure to timely distribute the 1095-C forms to your employees may subject your business to potential IRS assessments. Please review and acknowledge your filing in the ACA Reporting Tool (ART) by Jan. 31, 2023 so that we can timely distribute the forms to your full-time employees. 

On Nov. 8, 2022, Tukwila, Washington voters approved Measure No. 1, which establishes a minimum wage for the city for hospitality and transportation employees of a “covered employer.”

“Covered employer” means an employer that either: (1) employs at least 15 employees regardless of where those employees are employed, or (2) has annual gross revenue over $2 million. 

New Hampshire has enacted legislation, which creates a voluntary Family and Medical Leave Insurance wage replacement program for employers. To participate in the Paid Family and Medical Leave (NH PFML) Insurance Plan, employers can contract with the state's selected provider (MetLife) or their own provider. Eligible employees may purchase NH PFML for themselves if their employers do not provide NH PFML insurance or an equivalent benefit.

On Nov. 7, 2022, Nebraska voters approved a ballot initiative to increase the state minimum wage. Initiative 433 was approved on a 58 percent to 42 percent vote.

Colorado’s state-run retirement program, called Colorado SecureSavings, is set to launch in early 2023. Employers with five or more employees must either facilitate the program or offer a qualifying retirement plan to employees.