Alabama
Updated December 10, 2024
Hooray! No state changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | N/A |
Unemployment Wage Base 2025: $8,000.00
Alaska
Updated December 10, 2024
Minimum Wage Changes – Effective 1/1/2025
| 2024 | 1/1/25 – 6/30/25 | 7/1/25 – 6/30/26 | |
|---|---|---|---|
| Minimum Wage | $11.73 | $11.91 | $13.00 |
| Minimum Tipped Wage | Prohibited | Prohibited | Prohibited |
| Tip Credit | Prohibited | Prohibited | Prohibited |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $49,700.00 | $51,700.00 |
*With the passage of Ballot Measure 1 on July 1, 2025, the Alaska minimum wage will increase to $13, and will subsequently increase to $14 on July 1, 2026, and $15 on July 1st, 2027.
Arizona
Updated December 13, 2024
Minimum Wage Changes – Effective 1/1/2025
| Location | 2024 | 2025 | |
|---|---|---|---|
| Minimum Wage | $14.35 | $14.70 | |
| Flagstaff | $17.40 | $17.85 | |
| Minimum Tipped Wage | $11.35 | $11.70 | |
| Flagstaff | $15.90 | $16.85 | |
| Tip Credit | $3.00 | $3.00 | |
| Flagstaff | $1.50 | $1.00 |
Unemployment Wage Base 2024: $8,000.00
Unemployment Wage Base 2025: TBA
Arkansas
Updated December 10, 2024
Minimum Wage Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Minimum Wage | $11.00 | $11.00 |
| Minimum Tipped Wage | $2.63 | $2.63 |
| Tip Credit | $8.37 | $8.37 |
Unemployment Wage Base 2024: $7,000.00
Unemployment Wage Base 2025: $7,000.00
California
Updated December 10, 2024
Minimum Wage Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Minimum Wage | $16.00 | $16.50 |
| Minimum Tipped Wage | Prohibited | Prohibited |
Unemployment Wage Base 2024: $7,000.00
Unemployment Wage Base 2025: $7,000.00
Colorado
Updated December 10, 2024
Minimum Wage Changes – Effective 1/1/2025
| Location | 2024 | 2025 | |
|---|---|---|---|
| State of Colorado | Minimum Wage | $14.42 | $14.81 |
| Minimum Tipped Wage | $11.40 | $11.79 | |
| Tip Credit | $3.02 | $3.02 | |
| Denver | Minimum Wage | $18.29 | $18.81 |
| Minimum Tipped Wage | $15.27 | $15.79 | |
| Tip Credit | $3.02 | $3.02 | |
| City of Boulder | Minimum Wage | Did not exist | $15.57 |
| Minimum Tipped Wage | Did not exist | $12.55 | |
| Tip Credit | Did not exist | $3.02 |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $23,800.00 | $27,200.00 |
Connecticut
Updated December 10, 2024
Minimum Wage Changes – Effective 1/1/2025
| 2024 | 2025 | ||
|---|---|---|---|
| Minimum Wage | $15.69 | $16.35 | |
| Minimum Tipped Wage | Bartenders | $8.23 | $8.23 |
| Other Tipped Employees | $6.38 | $6.38 | |
| Tip Credit | Bartenders | $7.46 | $8.12 |
| Other Tipped Employees | $9.31 | $9.97 |
Unemployment Wage Base 2024: $15,000.00
Unemployment Wage Base 2025: $26,100.00
District of Columbia
Updated December 18, 2024
Hooray! Effective through 6/30/2025
| 7/1/23 – 6/30/24 | 7/1/24 – 6/30/25 | |
|---|---|---|
| Minimum Wage | $17.00 | $17.50 |
Tipped Minimum Wage Changes – Bi-annual increase
| 7/1/23 – 6/30/24 | 7/1/24 – 6/30/25 | |
|---|---|---|
| Tipped Minimum* | $8.00 | $10.00 |
| Tip Credit | $9.00* | $7.50* |
Unemployment Wage Base 2024: $9,000.00
Unemployment Wage Base 2025: $9,000.00
*In November 2022, DC voters approved Initiative 82: legislation that will phase out the use of tipped minimum wage over the course of five years, raising the minimum wage for tipped employees to equal the standard minimum wage by July 1, 2027. Employers should note that the tip makeup and tip credit will be adjusted accordingly throughout this change. Check back for future updates.
Delaware
Updated December 10, 2024
Minimum Wage Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Minimum Wage | $13.25 | $15.00 |
| Minimum Tipped Wage | $2.23 | $2.23 |
| Tip Credit | $11.02 | $12.77 |
Unemployment Wage Base Changes – Effective 1/1/2024
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $10,500.00 | $12,500.00 |
Florida
Updated December 10, 2024
Minimum Wage Changes – Effective 9/30/24 – 9/29/25
| 9/30/24 – 9/29/25 | 9/30/25 – 9/29/26 | |
|---|---|---|
| Minimum Wage | $13.00* | $14.00* |
| Minimum Tipped Wage | $9.98 | TBA** |
| Tip Credit | $3.02 | TBA** |
*Amendment 2 will incrementally increase Florida’s state minimum wage starting in September of 2021, through September of 2026. The state minimum wage will increase at a rate of $1 each year, reaching $15.00 by 2026.
**Minimum tipped and/or tipped credit will be adjusted to equal minimum wage.
Unemployment Wage Base 2024: $7,000.00
Unemployment Wage Base 2025: $7,000.00
Georgia
Updated December 10, 2024
Hooray! No state changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | N/A |
Unemployment Wage Base 2024: $9,500.00
Unemployment Wage Base 2025: $9,500.00
Hawaii
Updated December 16, 2024
Minimum Wage Changes – Effective 1/1/24 – 12/31/25
| 1/1/24 – 12/31/25 | |
| Minimum Wage | $14.00 |
| Minimum Tipped Wage | $12.75 |
| Tip Credit | $1.25* |
* Tip Credit in Hawaii is permissible if the combined amount the employee receives from the employer and in tips is at least $7.00 more than the applicable minimum wage.
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $59,100.00 | $62,000.00 |
Idaho
Updated December 10, 2024
Hooray! No minimum wage changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $3.35 |
| Tip Credit | $3.90 |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $53,500.00 | $55,300.00 |
Illinois
December 16, 2024
Minimum Wage Changes – Effective 7/1/2024*
| Location | 2024 | 2025 | |
|---|---|---|---|
| State of Illinois | Minimum Wage | $14.00 | $15.00 |
| Minimum Tipped Wage | $8.40 | $9.00 | |
| Tip Credit | $5.60 | $6.00 | |
| Chicago (4 or more employees) | Minimum Wage | $16.20 (7/1/24 – 6/30/25)* | $16.20 (7/1/24 – 6/30/25)* |
| Minimum Tipped Wage | $11.02 (7/1/24 – 6/30/25)* | $11.02 (7/1/24 – 6/30/25)* | |
| Tip Credit | $5.18* | $5.18* | |
| Cook County | Minimum Wage | $14.05 (7/1/24 – 12/31/24) | $15.00 (starts 1/1/25) |
| Minimum Tipped Wage | $8.40 | $9.00 | |
| Tip Credit | $5.65 | $6.00 |
*Chicago minimum wage changes are in effect from 7/1/24 – 6/30/25
**The minimum wage rate will be adjusted for inflation beginning on July 1, 2025, using the Consumer Price Index (CPI), a figure released by the US Bureau of Labor Statistics.
Unemployment Wage Base Changes – Effective 1/1/2024
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $13,590.00 | $13,916.00 |
Indiana
Updated December 10, 2024
Hooray! No state changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | $5.12 |
Unemployment Wage Base 2024: $9,500.00
Unemployment Wage Base 2025: $9,500.00
Iowa
Updated December 10, 2024
Hooray! No minimum wage changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $4.35 |
| Tip Credit | $2.90 |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $38,200.00 | $39,500.00 |
Kansas
Updated December 10, 2024
Hooray! No state changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | $5.12 |
Unemployment Wage Base 2024: $14,000.00
Unemployment Wage Base 2025: $14,000.00
Kentucky
Updated December 10, 2024
Hooray! No minimum wage changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | $5.12 |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $11,400.00 | $11,700.00 |
Louisiana
Updated December 10, 2024
Hooray! No minimum wage changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | N/A |
Unemployment Wage Base 2024: $7,700.00
Unemployment Wage Base 2025: $7,700.00
Maine
Updated December 10, 2024
Minimum Wage Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Minimum Wage | $14.15 | $14.65 |
| Minimum Tipped Wage | $7.08 | $7.33 |
| Tip Credit | $7.07 | $7.32 |
Unemployment Wage Base 2024: $12,000.00
Unemployment Wage Base 2025: $12,000.00
Maryland
Updated December 27, 2023
Minimum Wage Changes – Effective 1/1/2024
| Applies to | 2024 | 2025 | |
|---|---|---|---|
| Minimum Wage | All employers | $15.00 | TBA |
| Tip Credit | $11.37 | TBA | |
| Minimum Tipped Wage | $3.63 | TBA | |
| Montgomery County (Small Employer – 10 or fewer and certain nonprofit and service providers) | $15.00¹ | $15.00 through 12/31/24 | |
| Montgomery County (Mid-Sized Employer – 11-50 and certain nonprofit and service providers) | $15.50* | $15.50 through 6/30/25 | |
| Montgomery County (Large Employer – 51 or more) | $17.15* | $17.15 through 6/30/25 | |
| Prince George’s County (14 employees or fewer) | $13.40 | $13.40 through 6/30/25 | |
| Prince George’s County (15 employees or more) | $14.00 | $14.00 through 6/30/25 |
¹In effect through December 31, 2024. Due to a change in State law, the rate for small employers in Montgomery county (10 or fewer employees) was increased to $15 per hour on 1/1/24 and will remain in effect through 12/31/24.
*Montgomery County minimum wage changes are in effect from 7/1/24 – 6/30/25 for medium and large employers.
**The minimum wage rate will be adjusted for inflation beginning on July 1, 2025, using the Consumer Price Index (CPI), a figure released by the US Bureau of Labor Statistics.
Unemployment Wage Base Changes – Effective 1/1/2024
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $8,500.00 | TBA |
Massachusetts
Updated December 10, 2024
Hooray! No minimum wage changes. Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Minimum Wage | $15.00 | $15.00 |
| Minimum Tipped Wage | $6.75 | $6.75 |
| Tip Credit | $8.25 | $8.25 |
Unemployment Wage Base 2024: $15,000.00
Unemployment Wage Base 2025: $15,000.00
Michigan
Updated December 10, 2024
Minimum Wage Changes – Effective 1/1/2025
| 2024 | 1/1/25 – 2/20/25 | 2/21/05 | |
|---|---|---|---|
| Minimum Wage | $10.33 | $10.56 | $12.48* |
| Minimum Tipped Wage | $3.93 | $4.01 | $5.99 |
| Tip Credit | $6.40 | $6.55 | $6.49 |
Unemployment Wage Base 2024: $9,500.00
Unemployment Wage Base 2025: $9,000.00
*Michigan’s Minimum Wage increases twice in 2025. The first increase is scheduled for 1/1/25 and again on 2/21/25, in accordance with the recent Michigan Supreme Court ruling regarding the Improved Workforce Opportunity Wage Act (IWOWA), PA 337 of 2018, schedule.
Minnesota
Updated December 16, 2024
Minimum Wage Changes – Effective 7/1/2024
| Employer Size | 2024 | 2025 | |
|---|---|---|---|
| State of Minnesota | Less than $500,000 in Gross Sales** | $8.85 | $11.13 |
| $500,000 or more in Gross Sales** | $10.85 | $11.13 | |
| City of Minneapolis | (Small Employer – 100 or fewer) | $15.57* | Wage rises to $15.97 on 7/1/25 |
| (Large Employer – 101 or more) | $15.57* | Wage rises to $15.97 on 7/1/25 | |
| City of St. Paul | (Small Employer – 5 or fewer) | $12.25* | Wage rises to $13.25 on 7/1/25 |
| (Mid-size Employer – 6 to 100 employees) | $14.00* | Wage rises to $15.00 on 7/1/25 | |
| (Large Employer – 101 or more) | $15.57* | Wage rises to $15.97 on 7/1/25 | |
| (Employers with more than 10,000 workers) | $15.57* | Wage rises to $15.97 on 7/1/25 |
*Effective 7/1/2024 – 6/30/2025
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $42,000.00 | $43,000.00 |
**On 1/1/25, Minnesota’s minimum-wage rate will be adjusted for inflation to $11.13 an hour for all employers in the state.
Mississippi
Updated December 10, 2024
Hooray! No state changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | N/A |
Unemployment Wage Base 2024: $14,000.00
Unemployment Wage Base 2025: $14,000.00
Missouri
Updated December 10, 2024
Minimum Wage Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Minimum Wage | $12.30 | $13.75 |
| Minimum Tipped Wage | $6.00 | $6.88 |
| Tip Credit | $6.30 | $6.87 |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $10,000.00 | $9,500.00 |
Montana
Updated December 11, 2024
Minimum Wage Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Minimum Wage | $10.30 | $10.55 |
| Minimum Tipped Wage | Prohibited | Prohibited |
| Tip Credit | Prohibited | Prohibited |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $43,000.00 | $45,100.00 |
Nebraska
Updated December 14, 2024
Hooray! No state changes for 2025. Here are the current numbers in case you were wondering:
| 2024 | 2025 | |
|---|---|---|
| Minimum Wage | $12.00 | $13.50 |
| Minimum Tipped Wage | $2.13 | $2.13 |
| Tip Credit | $9.87 | $11.87 |
Unemployment Wage Base 2024: $9,000.00*
*LB428 (2019) added language to the Nebraska Employment Security Law in sections 48-648 and 48-649 to 48-649.04 that increases the taxable wage base from $9,000 to $24,000 for Unemployment Insurance (UI) Tax Category 20 employers.
Nevada
Updated December 13, 2024
Minimum Wage Changes- Effective 7/1/2024*
| 7/1/24 – 6/30/25 | |
|---|---|
| Minimum Wage | $12.00 |
| Minimum Tipped Wage | Prohibited |
| Tip Credit | Prohibited |
*Wages are scheduled to rise annually each July. Learn more
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $40,600.00 | $41,800.00 |
New Hampshire
Updated December 11, 2024
Hooray! No state changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $3.27 |
| Tip Credit | $3.98 |
Unemployment Wage Base 2024: $14,000.00
Unemployment Wage Base 2025: $14,000.00
New Jersey
Updated December 11, 2024
Minimum Wage Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Minimum Wage | $15.13 | $15.49 |
| Minimum Tipped Wage | $5.26 | $5.62 |
| Tip Credit | $9.87 | $9.87 |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $42,300.00 | $43,300.00 |
New Mexico
Updated December 16, 2024
Minimum Wage Changes – Effective 3/1/2024
| Location | 2024 | 2025 | |
|---|---|---|---|
| Minimum Wage | State of New Mexico | $12.00 | $12.00 |
| Albuquerque (without health benefits or childcare) | $12.00 | $12.00 | |
| Albuquerque (with health benefits or childcare) | $12.00 | $12.00 | |
| Bernalillo County | $12.00 | TBA | |
| Las Cruces | $12.36 | $12.65 | |
| Santa Fe City | $14.60* (as of 3/1/24) | $14.60* (through 2/28/25) | |
| Santa Fe County | $14.60* (as of 3/1/24) | $14.60* (through 2/28/25) | |
| Minimum Tipped Wage | State of New Mexico | $3.00 | $3.00 |
| Albuquerque | $7.20 | $7.20 | |
| Las Cruces | $4.95 | $5.06 | |
| Santa Fe County | $4.38 | $4.38* (through 2/28/25) | |
| Tip Credit | State of New Mexico | $9.00 | $9.00 |
*Santa Fe City and County rates are subject to a Consumer Price Index-based inflationary adjustment on March 1 of each year.
Unemployment Wage Base Changes – Effective 1/4/2024
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $31,700.00 | TBA |
New York
Updated December 16, 2024
Minimum Wage Changes – Effective 1/1/2025
| Location | 2024 | 2025 |
|---|---|---|
| State of New York | $15.00 | $15.50 |
| NYC Large Employer – 11 or More Employees | $16.00 | $16.50 |
| NYC Small Employer – 10 or Less Employees | $16.00 | $16.50 |
| Long Island & Westchester | $16.00 | $16.50 |
| Fast Food Employees | $15.00 | $15.50 |
| NYC Fast Food Employees | $15.00 | $15.50 |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $12,500.00 | $12,800.00 |
North Carolina
Updated December 11, 2024
Hooray! No minimum wage changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | $5.12 |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $31,400.00 | $32,600.00 |
North Dakota
Updated December 11, 2024
Hooray! No minimum wage changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $4.86 |
| Tip Credit | $2.39 |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $43,800.00 | $45,100.00 |
Ohio
Updated December 11, 2024
Minimum Wage Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Minimum Wage | $10.45 | $10.70 |
| Minimum Tipped Wage | $5.25 | $5.35 |
| Tip Credit | $5.20 | $5.35 |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $9,000.00 | $9,000.00 |
Oklahoma
Updated December 11, 2024
Hooray! No minimum wage changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | $5.12 |
Unemployment Wage Base Changes – Effective 1/1/2024
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $27,000.00 | TBA |
Oregon
Updated December 11, 2024
Minimum Wage Changes – Effective 7/1/2024
| Location | 7/1/2024 | 7/1/2025* | |
|---|---|---|---|
| Minimum Wage | $14.70 | TBA | |
| Portland Metro | $15.95 | TBA | |
| Non-urban Counties | $13.70 | TBA | |
| Minimum Tipped Wage | Prohibited | Prohibited |
*The minimum wage rate will be adjusted for inflation beginning on July 1, 2025, using the Consumer Price Index (CPI), a figure released by the US Bureau of Labor Statistics.
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $52,800.00 | $54,300.00 |
Pennsylvania
Updated December 11, 2024
Hooray! No state changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.83 |
| Tip Credit | $4.42 |
Unemployment Wage Base 2024: $10,000.00
Unemployment Wage Base 2025: $10,000.00
Rhode Island
Updated December 11, 2024
Minimum Wage Changes – Effective 1/1/2025
| 2024 | 2025 | |
| Minimum Wage | $14.00 | $15.00 |
| Minimum Tipped Wage | $3.89 | $3.89 |
| Tip Credit | $10.11 | $11.11 |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $29,200.00 | $31,300.00 |
South Carolina
Updated December 11, 2024
Hooray! No state changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | N/A |
Unemployment Wage Base 2024: $14,000.00
Unemployment Wage Base 2025: $14,000.00
South Dakota
Updated December 11, 2024
Minimum Wage Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Minimum Wage | $11.20 | $11.50 |
| Minimum Tipped Wage | $5.60 | $5.75 |
| Tip Credit | $5.60 | $5.75 |
Unemployment Wage Base 2024: $15,000.00
Unemployment Wage Base 2025: $15,000.00
Tennessee
Updated December 11, 2024
Hooray! No state changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | N/A |
Unemployment Wage Base Changes – Effective 1/1/2023
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $7,000.00 | TBA |
Texas
Updated December 11, 2024
Hooray! No state changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | $5.12 |
Unemployment Wage Base Changes – Effective 1/1/2024
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $9,000.00 | TBD |
Utah
Updated December 11, 2024
Hooray! No minimum wage changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | $5.12 |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $47,000.00 | $48,900.00 |
Vermont
Updated December 11, 2024
Minimum Wage Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Minimum Wage | $13.67 | $14.01 |
| Minimum Tipped Wage | $6.84 | $7.01 |
| Tip Credit | $6.83 | $7.00 |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $14,300.00 | $14,800.00 |
Virginia
Updated December 11 2024
Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Minimum Wage | $12.00 | $12.41 |
| Minimum Tipped Wage | $2.13 | $2.13 |
| Tip Credit | $9.87 | $10.28 |
Unemployment Wage Base 2024: $8,000.00
Unemployment Wage Base 2025: $8,000.00
Washington
Updated December 11, 2024
Minimum Wage Changes – Effective 1/1/2025
| Location | 2024 | 2025 | |
|---|---|---|---|
| Minimum Wage | $16.28 | $16.66 | |
| Seattle – Large Employers (501 or more employees in US) | $19.97 | $20.76 | |
| Seattle – Small Employers (500 or fewer) without Medical Benefits | $19.97 | $20.76 | |
| Seattle – Small Employers (500 or fewer) with Medical Benefits | $17.25 | $20.76 | |
| Tacoma | $16.28 | $16.66* | |
| Bellingham | $17.28 |
|
|
| Minimum Tipped Wage | Prohibited | Prohibited | Prohibited |
| Tip Credit | Prohibited | Prohibited | Prohibited |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $68,500.00 | $72,800.00 |
*Since, January 1, 2020, employers must use the State of Washington’s minimum wage.
** Starting May 1, 2025, Bellingham’s minimum wage will be set at $2.00 above the applicable Washington State minimum wage.
West Virginia
Updated December 11, 2024
Hooray! No state changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $8.75 |
| Minimum Tipped Wage | $2.62 |
| Tip Credit | $6.13 |
Unemployment Wage Base Changes – Effective 1/1/2024
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $9,000.00 | TBA |
Wisconsin
Updated December 11, 2024
Hooray! No state changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.33 |
| Tip Credit | $4.92 |
Wyoming
Updated December 11, 2024
Hooray! No minimum wage changes for 2025. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | $5.12 |
Unemployment Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Unemployment Wage Base | $30,900.00 | $32,400.00 |
Federal Changes
Social Security Wage Base Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Social Security Wage Base | $168,600.00 | $176,100.00 |
FSA Limit Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Health FSA Limit | $3,200.00 | $3,300.00 |
| Dependent Care Limit | $5,000.00 | $5,000.00 |
HSA Limit Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Individual HSA Limit | $4,150.00 | $4,300.00 |
| Family HSA Limit | $8,300.00 | $8,550.00 |
| HSA Catch-up Contribution (age 55+) | $1,000.00 | $1,000.00 |
| Individual HDHP Out-Of-Pocket Max | $8,050.00 | $8,300.00 |
| Family HDHP Out-Of-Pocket Max | $16,100.00 | $16,600.00 |
Mileage Reimbursement Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Business Miles Driven | $0.67 | $.70 |
| Moving Mileage Reimbursement | No longer allowed | No longer allowed |
Transportation Benefits – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Parking Allowance – Per Month | $315.00 | $325.00 |
| Transit Allowance – Per Month | $315.00 | $325.00 |
Qualified Small Employer HRA (QSEHRA) – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Single – Monthly | $512.50 | $529.16 |
| Family – Monthly | $1037.50 | $1037.50 |
| Single – Annual | $6,150.00 | $6,350.00 |
| Family – Annual | $12,450.00 | $12,850.00 |
401(k), 403(b), 457 Plan Limit Changes – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Maximum employee elective deferral | $23,000.00 | $23,500.00 |
| Employee catch-up contribution (if age 50 or older by year-end) | $7,500.00 | $7,500.00 |
| Employee compensation limit for calculating contributions | $345,000.00 | $350,000.00 |
| *The $7,500 catch-up contribution limit for participants age 50 or older applies from the start of the year to those turning 50 at any time during the year. | ||
IRA Contribution Limits – Effective 1/1/2025
| 2024 | 2025 | |
|---|---|---|
| Traditional IRA | $7,000.00 | $7,000.00 |
| Roth IRA | $7,000.00 | $7,000.00 |
| Employee catch-up contribution (if age 50 or older by year-end) | $1,000.00 | $1,000.00 |
| *The $1,000 catch-up contribution limit for participants age 50 or older applies from the start of the year to those turning 50 at any time during the year. | ||
Check out our guide to payroll processing for more information, or try out our employer payroll calculator to see how these taxes are applied in practice.