December 21, 2022
2022-1930 State minimum wage rates effective January 1, 2023 (Updated January 10, 2023. The chart below has been amended to show that the Michigan minimum wage is increased to $10.10 effective January 1, 2023.) Though the federal minimum wage remains at $7.25 per hour, state (and local) minimum wage rates will increase in numerous jurisdictions on January 1, 2023 (dates of change other than January 1 are shown in the effective date column in the chart below). Increases in the minimum wage can be the result of voter approval, law changes or because of annual inflation adjustments. Employers should be aware of differences in localities that independently set a minimum wage for employees working within their city or county limits (for example, several cities in California). The chart below shows the minimum wage rates that apply in 2023 as reported by the respective agencies as of December 20, 2022. State minimum wage that applies in 2023 (As of December 21, 2022) | State/jurisdiction | Minimum wage | Effective date (if after December 31, 2021) | For more information | Alabama | No state minimum wage* | | Link | Alaska | $10.85 | January 1, 2023 | Link | Arizona | $13.85 (a higher local minimum wage may apply) | January 1, 2023 | Link | Arkansas | $11.00 | | Link | California | $15.50 for all employers (note that a higher local minimum wage may apply) | January 1, 2023 | Link | Colorado | $13.65 ($17.29 for Denver) | January 1, 2023 | Link | Connecticut | $14.00 | July 1, 2022 | Link | Delaware | $11.75 | January 1, 2023 | Link | District of Columbia | $16.10 | July 1, 2022 | Link | Florida | $11.00 | September 30, 2022 | Link | Georgia | $5.15* | | Link | Hawaii | $12.00 | October 1, 2022 | Link | Idaho | $7.25 | | Link | Illinois | $13.00 (Chicago is $15.40 if 21 or more employees, $14.50 if 4 to 20 employees; Cook County is $13.35) | January 1, 2023 | Link | Indiana | $7.25 | | Link | Iowa | $7.25 | | Link | Kansas | $7.25 | | Link | Kentucky | $7.25 | | Link | Louisiana | No state minimum wage* | | Link | Maine | $13.80 ($14.00 for Portland and Rockland) | January 1, 2023 | Link | Maryland | $13.25 for employers with 15 or more employees; $12.80 for employers with 14 or fewer employees (a higher county minimum wage may apply) | January 1, 2023 | Link | Massachusetts | $15.00 | January 1, 2023 | Link | Michigan | $10.10 (May increase again 2-19-2023 to $13.03 pending ongoing litigation) | January 1, 2022 | Link | Minnesota | $10.59 for large employers, $8.63 for small employers (a higher minimum wage applies in Minneapolis and St. Paul) | January 1, 2023 | Link | Mississippi | No state minimum wage* | | Link | Missouri | $12.00 | January 1, 2023 | Link | Montana | $9.95 | January 1, 2023 | Link | Nebraska | $10.50 | January 1, 2023 | Link | Nevada | $9.50 for employers that offer/make available qualifying health benefits, $10.50 for other employers | July 1, 2022 | Link | New Hampshire | $7.25 | | Link | New Jersey | $14.13 ($12.70 for employers with fewer than 6 employees or seasonal employers) | January 1, 2023 | Link | New Mexico | $12.00 (local minimum wage may be higher) | January 1, 2023 | Link | New York | $14.20 ($15.00 for Long Island, New York City and Rochester) | December 31, 2022 | Link | North Carolina | $7.25 | | Link | North Dakota | $7.25 | | Link | Ohio | $10.10 | January 1, 2023 | Link | Oklahoma | $7.25 | | Link | Oregon | $13.50 (standard), $14.75 (Portland Metro), $12.50 (nonurban counties) | July 1, 2022 | Link | Pennsylvania | $7.25 (A higher minimum wage applies to contractors and subcontractors of the city of Philadelphia) | | Link | Rhode Island | $13.00 | January 1, 2023 | Link | South Carolina | No state minimum wage* | | Link | South Dakota | $10.80 | January 1, 2023 | Link | Tennessee | No state minimum wage* | | Link | Texas | $7.25 | | Link | Utah | $7.25 | | Link | Vermont | $13.18 | January 1, 2023 | Link | Virginia | $12.00 | January 1, 2023 | Link | Washington | $15.74 (higher local minimum wage rate may apply for Seattle and SeaTac) | January 1, 2023 | Link | West Virginia | $8.75 for employers with 6 or more nonexempt employees, otherwise $7.25 | | Link | Wisconsin | $7.25 | | Link | Wyoming | $5.15* | | Link |
*Most employers are subject to the federal minimum wage of $7.25 per hour. ——————————————— Contact Information
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Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor ———————————————
ATTACHMENT EY Payroll News Flash 
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