Effective January 1, 2021, the state minimum wage is $12.15 per hour.
For tipped employees, the state minimum base wage is $6.08 per hour. An employer must notify an employee in advance of its intention to use a tip credit, and must be able to demonstrate that the employee has received at least the state minimum wage when the base wage and actual tips received are combined within the seven day workweek. Should any deficit exist between the state minimum wage and the employee’s base or service wage plus tips, the employer must make up the difference in cash wages.
The state minimum salary threshold for employees exempt from overtime pay effective January 1, 2021 is $700.97 per week ($36,450.44 annually). The minimum salary threshold is just one factor in determining whether an employee is exempt from overtime pay under federal and state law.