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Insurance offered through OnPay Insurance Agency, LLC (CA License #0L29422)
Click on your state below to see what's new.
A number of states and the District of Columbia have payroll-related changes that will take effect in the new year. These changes include minimum wage changes, updated state unemployment wage bases, and new paid sick leave laws. A current listing of enacted leave laws can also be found by clicking here.
Updated December 19, 2022
Hooray! No state changes for 2023. 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 2023: $8,000.00
Updated December 19, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Minimum Wage | $10.34 | $10.85 |
| Minimum Tipped Wage | Prohibited | Prohibited |
| Tip Credit | Prohibited | Prohibited |
Unemployment Wage Base Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $45,200.00 | $47,100.00 |
Updated December 16, 2022
Minimum Wage Changes – Effective 1/1/2023
| Location | 2022 | 2023 | |
|---|---|---|---|
| Minimum Wage | $12.80 | $13.85 | |
| Flagstaff | $15.50 | $16.80 | |
| Minimum Tipped Wage | $9.80 | $10.85 | |
| Flagstaff | $13.00 | $14.80 | |
| Tip Credit | $3.00 | $3.00 | |
| Flagstaff | $3.00 | $2.00 |
Unemployment Wage Base 2023: $8,000.00
Updated December 16, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Minimum Wage | $11.00 | $11.00 |
| Minimum Tipped Wage | $2.63 | $2.63 |
| Tip Credit | $8.37 | $8.37 |
Unemployment Wage Base 2022: $10,000
Unemployment Wage Base 2023: $7,000
Updated December 20, 2022
Minimum Wage Changes – Effective 1/1/2023
| Employer Size | 2022 | 2023 | |
|---|---|---|---|
| Minimum Wage | 25 or Less Employees | $14.00 | $15.50 |
| 26 or More Employees | $15.00 | $15.50 | |
| Minimum Tipped Wage | 25 or Less Employees | Prohibited | Prohibited |
| 26 or More Employees | Prohibited | Prohibited |
To learn more about CA state, city, and county minimum wages, click here.
Unemployment Wage Base 2023: $7,000.00
Updated December 21, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Minimum Wage | $12.56 | $13.65 |
| Minimum Tipped Wage | $9.54 | $10.63 |
| Tip Credit | $3.02 | $3.02 |
Unemployment Wage Base Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $17,000.00 | $20,400.00 |
Updated December 21, 2022
Minimum Wage Changes – Effective 7/1/2022*
| 2022 | 2023 | ||
|---|---|---|---|
| Minimum Wage | $14.00 | $15.00 | |
| Minimum Tipped Wage | Bartenders | $8.23 | $8.23 |
| Other Tipped Employees | $6.38 | $6.38 | |
| Tip Credit | Bartenders | $5.77 | $6.77 |
| Other Tipped Employees | $8.62 | $8.62 |
*Wages are in effect through May 31, 2023. Connecticut’s minimum wage is scheduled to rise to $15.00 on June 1, 2023, per Public Act 19-4, which was signed into law by Connecticut’s Governor Ned Lamont in 2019.
Unemployment Wage Base 2023: $15,000.00
Updated December 27, 2022
Minimum Wage Changes – Effective 7/1/2022
| 7/1/2022 | 1/1/2023 | 7/1/2023 | |
|---|---|---|---|
| Minimum Wage | $16.10 | $16.10 | $17.00 |
Tipped Minimum Wage Changes – Bi-annual increase
| 2022 | 1/1/2023 | 7/1/2023 | |
|---|---|---|---|
| Tipped Minimum* | $5.35 | $6.00 | $8.00 |
| Tip Credit | $10.75 | $10.10 | $9.00* |
Unemployment Wage Base 2023: $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. The tip credit is projected to decrease to $9.00 on 7/1/23, but this rate is an estimated based on the proposed schedule, and is still to-be-announced. Check back for future updates.
Updated December 19, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Minimum Wage | $10.50 | $11.75 |
| Minimum Tipped Wage | $2.23 | $2.23 |
| Tip Credit | $8.27 | $9.52 |
Unemployment Wage Base Changes – Effective 1/1/2022
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $14,500.00 | $10,500 |
Updated December 27, 2022
Minimum Wage Changes – Effective 9/30/2022
| 2022/2023 | 2023/2024 | |
|---|---|---|
| Minimum Wage | $11.00 | $12.00* |
| Minimum Tipped Wage | $7.98 | $8.98 |
| Tip Credit | $3.02 | $3.02 |
*Amendment 2 will incrementally increase Florida’s state minimum wage starting in 2021 through 2026. The state minimum wage will increase at a rate of $1 each year, reaching $15.00 by 2026. The next increase is scheduled for September 30, 2023.
Unemployment Wage Base 2023: $7,000.00
Updated December 19, 2022
Hooray! No state changes for 2023. 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 2023: $9,500.00
Updated December 19, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
| Minimum Wage | $10.10 | $12.00 |
| Minimum Tipped Wage | $9.35 | $11.00 |
| Tip Credit | $0.75* | $1.00* |
* 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 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $51,600.00 | $56,700.00 |
Updated December 19, 2022
Hooray! No minimum wage changes for 2023. 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 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $46,500.00 | $49,900.00 |
January 10, 2023
Minimum Wage Changes – Effective 1/1/2023*
| Location | 2022 | 2023 | |
|---|---|---|---|
| State of Illinois | Minimum Wage | $12.00 | $13.00 |
| Minimum Tipped Wage | $7.20 | $7.80 | |
| Tip Credit | $4.80 | $5.20 | |
| Chicago (4 – 20 employees) | Minimum Wage | $14.50* | TBA** |
| Minimum Tipped Wage | $8.70* | TBA** | |
| Tip Credit | $5.80* | TBA** | |
| Chicago (21+ employees) | Minimum Wage | $15.40* | TBA** |
| Minimum Tipped Wage | $9.24* | TBA** | |
| Tip Credit | $6.16* | TBA** | |
| Cook County | Minimum Wage | $13.35* | TBA** |
| Minimum Tipped Wage | $7.40 | $7.80 | |
| Tip Credit | $5.95* | TBA** |
*Chicago and Cook County minimum wage changes are in effect from 7/1/22 – 6/30/23
**The minimum wage rate will be adjusted for inflation beginning on July 1, 2023, using the Consumer Price Index (CPI), a figure released by the US Bureau of Labor Statistics.
Unemployment Wage Base Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $12,960.00 | $13,271 |
Updated December 19, 2022
Hooray! No state changes for 2023. 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 2023: $9,500.00
Updated December 19, 2022
Hooray! No minimum wage changes for 2023. 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 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $34,800.00 | $36,100 |
Updated December 19, 2022
Hooray! No state changes for 2023. 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 2023: $14,000.00
Updated December 19, 2022
Hooray! No minimum wage changes for 2023. 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 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $10,800.00 | $11,100.00 |
Updated December 19, 2022
Hooray! No state changes for 2023. 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 2023: $7,700.00
Updated December 19, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Minimum Wage | $12.75 | $13.80 |
| Minimum Tipped Wage | $6.38 | $6.90 |
| Tip Credit | $6.38 | $6.90 |
Unemployment Wage Base 2023: $12,000.00
Updated December 27, 2022
Minimum Wage Changes – Effective 1/1/2023*
| Location | 2022 | 2023 | |
|---|---|---|---|
| Minimum Wage | (Small Employer – 14 or fewer) | $12.20 | $12.80 |
| Minimum Wage | (Large Employer – 15 or more) | $12.50 | $13.25 |
| Montgomery County (Small Employer – 10 or fewer) | $14.00* | Minimum wage rises to $14.50 on 7/1/2023 | |
| Montgomery County (Mid-Sized Employer – 11-50 and certain nonprofit and service providers) | $14.50* | Minimum wage increases to $15.00 on 7/1/2023 | |
| Montgomery County (Large Employer – 51 or more) | $15.65* | TBA** | |
| Prince George’s County (14 employees or fewer) | $12.20 | $12.80 | |
| Prince George’s County (15 employees or more) | $12.50 | $13.25 | |
| Minimum Tipped Wage | $3.63 | $3.63 | |
| Tip Credit | $8.87 | $9.62 |
*Montgomery County minimum wage changes are in effect from 7/1 – 6/30
**The minimum wage rate will be adjusted for inflation beginning on July 1, 2023, using the Consumer Price Index (CPI), a figure released by the US Bureau of Labor Statistics.
Unemployment Wage Base Changes – Effective 1/1/2022
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $8,500 | TBA |
Updated December 19, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Minimum Wage | $14.25 | $15.00 |
| Minimum Tipped Wage | $6.15 | $6.75 |
| Tip Credit | $8.10 | $8.25 |
Unemployment Wage Base 2023: $15,000.00
Updated December 19, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Minimum Wage | $9.87 | $10.10 |
| Minimum Tipped Wage | $3.75 | $3.84 |
| Tip Credit | $6.12 | $6.26 |
Unemployment Wage Base 2023: $9,500.00
Updated December 27, 2022
Minimum Wage Changes – Effective 1/1/2023
| Employer Size | 2022 | 2023 | |
|---|---|---|---|
| State of Minnesota | Less than $500,000 in Gross Sales | $8.42 | $8.63 |
| $500,000 or more in Gross Sales | $10.33 | $10.59 | |
| City of Minneapolis | (Small Employer – 100 or fewer) | $13.50* | Wage rises to $14.50 on 7/1/23 |
| (Large Employer – 101 or more) | $15.00 | $15.19 | |
| City of St. Paul | (Small Employer – 5 or fewer) | $10.75* | Wage rises to $11.50 on 7/1/23 |
| (Small Employer – 6 to 100 employees) | $12.00* | Wage rises to $13.00 on 7/1/23 | |
| (Large Employer – 101 or more) | $13.50* | Wage rises to $15.00 on 7/1/23 | |
| (Employers with more than 10,000 workers) | $15.00 | $15.19 |
*Effective 7/1/2022
Unemployment Wage Base Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $38,000.00 | $40,000.00 |
Updated December 19, 2022
Hooray! No state changes for 2023. 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 2023: $14,000.00
Updated December 19, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Minimum Wage | $11.15 | $12.00 |
| Minimum Tipped Wage | $5.57 | $6.00 |
| Tip Credit | $5.58 | $6.00 |
Unemployment Wage Base Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $11,000.00 | $10,500.00 |
Updated December 19, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Minimum Wage | $9.20 | $9.95 |
| Minimum Tipped Wage | Prohibited | Prohibited |
| Tip Credit | Prohibited | Prohibited |
Unemployment Wage Base Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $38,100.00 | $40,500.00 |
Updated December 19, 2022
Hooray! No state changes for 2023. Here are the current numbers in case you were wondering:
| Minimum Wage | $9.00 |
| Minimum Tipped Wage | $2.13 |
| Tip Credit | $6.87 |
Unemployment Wage Base 2023: $9,000.00
Updated December 21, 2022
Minimum Wage Changes- Effective 7/1/2022*
| 2022/2023 | Starting 7/1/2023 | |
|---|---|---|
| Minimum Wage | $10.50 if no qualifying health benefits offered, $9.50 with qualifying health benefits | $11.25 if no qualifying health benefits offered, $10.25 with qualifying health benefits |
| Minimum Tipped Wage | Prohibited | Prohibited |
| Tip Credit | Prohibited | Prohibited |
*Wages are scheduled to rise annually each July Learn more
Unemployment Wage Base Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $36,600.00 | $40,100.00 |
Updated December 19, 2022
Hooray! No state changes for 2023. 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 2023: $14,000.00
Updated December 19, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Minimum Wage | $13.00 | $14.13 |
| Minimum Tipped Wage | $5.13 | $5.26 |
| Tip Credit | $7.87 | $8.87 |
Unemployment Wage Base Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $39,800.00 | $41,100.00 |
Updated December 27, 2022
Minimum Wage changes – Effective 1/1/2023
| Location | 2022 | 2023 | |
|---|---|---|---|
| Minimum Wage | State of New Mexico | $11.50 | $12.00 |
| Albuquerque (without health benefits or childcare) | $11.50 | $12.00 | |
| Albuquerque (with health benefits or childcare) | $10.50 | $12.00 | |
| Bernalillo County | $11.50 | TBA | |
| Las Cruces | $11.50 | $12.00 | |
| Santa Fe (effective 3/1/2022) | $12.95 | $12.95 | |
| Santa Fe County (effective 3/1/2022) | $12.95 | $12.95 | |
| Minimum Tipped Wage | State of New Mexico | $2.80 | $3.00 |
| Albuquerque | $6.90 | $7.20 | |
| Las Cruces | $4.60 | $4.78 | |
| Santa Fe County (effective 3/1/2022) | $3.88 | $3.88 | |
| Tip Credit | State of New Mexico | $8.70 | $9.00 |
Unemployment Wage Base Changes – Effective 1/4/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $28,700.00 | $30,100 |
Updated December 27, 2022
Minimum Wage Changes – Effective 12/31/2022 (Through 12/31/2023)
| Location | 2022 | 2023 |
|---|---|---|
| State of New York | $13.20 | $14.20 |
| NYC Large Employer – 11 or More Employees | $15.00 | $15.00 |
| NYC Small Employer – 10 or Less Employees | $15.00 | $15.00 |
| Long Island & Westchester | $14.00 | $15.00 |
| Fast Food Employees | $14.50 | $15.00 |
| NYC Fast Food Employees | $15.00 | $15.00 |
Unemployment Wage Base Changes – Effective 2/17/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $12,000.00 | $12,300 |
Updated December 19, 2022
Hooray! No minimum wage changes for 2023. 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 1/4/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $28,000.00 | $29,600 |
Updated December 19, 2022
Hooray! No minimum wage changes for 2023. 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 1/1/2023
| 2023 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $38,400.00 | $40,800 |
Updated December 19, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Minimum Wage | $9.30 | $10.10 |
| Minimum Tipped Wage | $4.65 | $5.05 |
| Tip Credit | $4.65 | $5.05 |
Unemployment Wage Base Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $9,000.00 | $9,000.00 |
Updated December 19, 2022
Hooray! No minimum wage changes for 2023. 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 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $24,800.00 | $25,700.00 |
Updated December 27, 2022
Minimum Wage Changes – Effective 7/1/2022
| Location | H2 2022/H1 2023 | H2 2023/H1 2024* | |
|---|---|---|---|
| Minimum Wage | $13.50 | TBA | |
| Portland Metro | $14.75 | TBA | |
| Non-urban Counties | $12.50 | TBA | |
| Minimum Tipped Wage | Prohibited | Prohibited |
*The minimum wage rate will be adjusted for inflation beginning on July 1, 2023, using the Consumer Price Index (CPI), a figure released by the US Bureau of Labor Statistics.
Unemployment Wage Base Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $47,700.00 | $50,900.00 |
Updated December 19, 2022
Hooray! No state changes for 2022. 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 2023: $10,000.00
Updated December 19, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
| Minimum Wage | $12.25 | $13.00 |
| Minimum Tipped Wage | $3.89 | $3.89 |
| Tip Credit | $7.61 | $9.11 |
Unemployment Wage Base Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $24,600.00 | $28,200 |
Updated December 19, 2022
Hooray! No state changes for 2023. 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 2023: $14,000.00
Updated December 19, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Minimum Wage | $9.95 | $10.80 |
| Minimum Tipped Wage | $4.98 | $5.40 |
| Tip Credit | $4.97 | $5.40 |
Unemployment Wage Base 2023: $15,000.00
Updated December 19, 2022
Hooray! No state changes for 2023. 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
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $7,000 | TBA |
Updated December 27, 2022
Hooray! No state changes for 2023. 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 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $9,000 | $9,000 |
Updated December 27, 2022
Hooray! No minimum wage changes for 2023. 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 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $41,600.00 | $44,800.00 |
Updated December 27, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Minimum Wage | $12.55 | $13.18 |
| Minimum Tipped Wage | $6.28 | $6.59 |
| Tip Credit | $5.57 | $6.59 |
Unemployment Wage Base Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $15,500.00 | $13,500.00 |
Updated December 27, 2022
Minimum Wage Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Minimum Wage | $11.00 | $12.00 |
| Minimum Tipped Wage | $2.13 | $2.13 |
| Tip Credit | $8.87 | $9.87 |
Unemployment Wage Base 2023: $8,000.00
Updated December 27, 2022
Minimum Wage Changes – Effective 1/1/2023
| Location | 2022 | 2023 | |
|---|---|---|---|
| Minimum Wage | $14.49 | $15.74 | |
| Seattle – Schedule 1 Employers (501 or more employees in US) | $17.27 | $17.27 | |
| Seattle – Schedule 1 Employers (of a franchise businesses with 500 or more employees nationwide) | $17.27 | $17.27 | |
| Seattle – Schedule 2 Employers (500 or fewer) without Medical Benefits | $17.27 | $18.69 | |
| Seattle – Schedule 2 Employers (500 or fewer) with Medical Benefits | $15.75 | $16.50 | |
| Employers with 501 or more employees | $17.27 | $18.69 | |
| Tacoma | $14.49 | $15.74 | |
| Minimum Tipped Wage | Prohibited | Prohibited | Prohibited |
| Tip Credit | Prohibited | Prohibited | Prohibited |
Unemployment Wage Base Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $62,500.00 | $67,600.00 |
Updated December 27, 2022
Hooray! No state changes for 2023. 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 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $9,000 | $9,000 |
Updated December 27, 2022
Hooray! No state changes for 2023. Here are the current numbers in case you were wondering:
| Minimum Wage | $7.25 |
| Minimum Tipped Wage | $2.33 |
| Tip Credit | $4.92 |
Unemployment Wage Base 2023: $14,000.00
Updated December 27, 2022
Hooray! No minimum wage changes for 2023. 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 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Unemployment Wage Base | $27,200.00 | $29,100 |
Social Security Wage Base Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Social Security Wage Base | $147,000.00 | $160,200.00 |
FSA Limit Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Health FSA Limit | $2,850.00 | $3,050.00 |
| Dependent Care Limit | $5,000.00 | $5,000.00 |
HSA Limit Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Individual HSA Limit | $3,650.00 | $3,850.00 |
| Family HSA Limit | $7,300.00 | $7,750.00 |
| HSA Catch-up Contribution (age 55+) | $1,000.00 | $1,000.00 |
| Individual HDHP Out-Of-Pocket Max | $7,050.00 | $7,500.00 |
| Family HDHP Out-Of-Pocket Max | $14,100.00 | $15,000.00 |
Mileage Reimbursement Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Business Miles Driven | $0.625 | $0.655 |
| Moving Mileage Reimbursement | No longer allowed | No longer allowed |
Transportation Benefits – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Parking Allowance – Per Month | $280.00 | $300.00 |
| Transit Allowance – Per Month | $280.00 | $300.00 |
Qualified Small Employer HRA (QSEHRA) – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Single – Monthly | $454.16 | $487.50 |
| Family – Monthly | $920.83 | $983.33 |
| Single – Annual | $5,450.00 | $5,850.00 |
| Family – Annual | $11,050.00 | $11,800.00 |
401(k), 403(b), 457 Plan Limit Changes – Effective 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Maximum employee elective deferral | $20,500.00 | $22,500.00 |
| Employee catch-up contribution (if age 50 or older by year-end) | $6,500.00 | $7,500.00 |
| Employee compensation limit for calculating contributions | $305,000.00 | $330,000.00 |
| *The $6,500 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 1/1/2023
| 2022 | 2023 | |
|---|---|---|
| Traditional IRA | $6,000.00 | $6,500.00 |
| Roth IRA | $6,000.00 | $6,500.00 |
| 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 the payroll process for more information, or try out our employer payroll calculator to see how these taxes are applied in practice.