Payroll Articles
Tip Credit/ Against Minimum Wage by State
Alabama No provision
Alaska No tip credit
Arizona No provision
Arkansas 50% of Minimum Wage
California No Tip Credit
Colorado $3.02
Connecticut $2.02
Delaware $3.92
Dist. of Col. 55% of Minimum Wage
Florida No provision
Georgia No minimum applicable
Hawaii $.25
Idaho 35% of Minimum Wage
Illinois 40% of Minimum Wage
Indiana $3.02
Iowa 40% of Minimum Wage
Kansas 40% of Minimum Wage
Kentucky $3.02
Louisiana No provision
Maine 50% of Minimum Wage
Maryland $2.77
Massachusetts $4.125
Michigan $2.50
Minnesota No Tip Credit
Mississippi No provision
Missouri 50% of Minimum Wage
Montana No Tip Credit
Nebraska $3.02
Nevada No Tip Credit
New Hampshire $2.77
New Jersey 40% of minimum (less for some workers)
New Mexico 50% of Minimum Wage
New York $1.85
North Carolina $3.02
North Dakota 33% of Minimum Wage
Ohio $3.02 (less for small and medium employers)
Oklahoma 50% of Minimum Wage
Oregon No Tip Credit
Pennsylvania 45% of Minimum Wage
Puerto Rico No Tip Credit
Rhode Island $3.86
South Carolina No provision
South Dakota $3.02
Tennessee No provision
Texas $3.02
Utah $3.02
Vermont $3.17 ($3.35, eff. 1-1-05)
Virginia Up to employer
Washington No Tip Credit
West Virginia 20% of Minimum Wage
Wisconsin $2.82
Wyoming $3.02