PAYROLL TAX RATES
Minimum wage by state
The state minimum wage in force today, the next increase already announced, the regional or employer-size rates some states set, and whether the rate rises with inflation.
Minimum wage by state
| State | Minimum wage | Next change | Rates | Rises with inflation |
|---|---|---|---|---|
| Alabama | $7.25 | None announced | One state rate | No |
| Alaska | $14.00 | $15.00 from July 1, 2027 | One state rate | NoYes from January 1, 2028 |
| Arizona | $15.15 | $15.65 from January 1, 2027 | One state rate | Yes |
| Arkansas | $11.00 | None announced | One state rate | No |
| California | $16.90 | $17.40 from January 1, 2027 | One state rate | Yes |
| Colorado | $15.16 | $15.71 from January 1, 2027 | One state rate | Yes |
| Connecticut | $16.94 | $17.48 from January 1, 2027 | One state rate | Yes |
| Delaware | $15.00 | None announced | One state rate | No |
| District of Columbia | $18.40 | None announced | One state rate | Yes |
| Florida | $15.00 | None announced | One state rate | Yes |
| Georgia | $7.25State rate $5.15; most employers pay the federal rate | None announced | One state rate | No |
| Hawaii | $16.00 | $18.00 from January 1, 2028 | One state rate | No |
| Idaho | $7.25 | None announced | One state rate | No |
| Illinois | $15.00 | None announced | One state rate | No |
| Indiana | $7.25 | None announced | One state rate | No |
| Iowa | $7.25 | None announced | One state rate | No |
| Kansas | $7.25 | None announced | One state rate | No |
| Kentucky | $7.25 | None announced | One state rate | No |
| Louisiana | $7.25 | None announced | One state rate | No |
| Maine | $15.10 | $15.70 from January 1, 2027 | One state rate | Yes |
| Maryland | $15.00 | None announced | One state rate | No |
| Massachusetts | $15.00 | None announced | One state rate | No |
| Michigan | $13.73 | $15.00 from January 1, 2027 | One state rate | Yes |
| Minnesota | $11.41 | $11.87 from January 1, 2027 | One state rate | Yes |
| Mississippi | $7.25 | None announced | One state rate | No |
| Missouri | $15.00 | None announced | One state rate | No |
| Montana | $10.85 | None announced | 1 other rate | Yes |
| Nebraska | $15.00 | None announced | One state rate | No |
| Nevada | $12.00 | None announced | One state rate | No |
| New Hampshire | $7.25 | None announced | One state rate | No |
| New Jersey | $15.92 | $16.48 from January 1, 2027 | 3 other rates | Yes |
| New Mexico | $12.00 | None announced | One state rate | No |
| New York | $16.00 | None announced | 2 other rates | NoYes from January 1, 2027 |
| North Carolina | $7.25 | None announced | One state rate | No |
| North Dakota | $7.25 | None announced | One state rate | No |
| Ohio | $11.00 | $11.40 from January 1, 2027 | 2 other rates | Yes |
| Oklahoma | $7.25 | None announced | One state rate | No |
| Oregon | $15.55 | None announced | 3 other rates | Yes |
| Pennsylvania | $7.25 | None announced | One state rate | No |
| Rhode Island | $16.00 | $17.00 from January 1, 2027 | One state rate | No |
| South Carolina | $7.25 | None announced | One state rate | No |
| South Dakota | $11.85 | None announced | One state rate | Yes |
| Tennessee | $7.25 | None announced | One state rate | No |
| Texas | $7.25 | None announced | One state rate | No |
| Utah | $7.25 | None announced | One state rate | No |
| Vermont | $14.42 | None announced | One state rate | Yes |
| Virginia | $12.77 | $13.75 from January 1, 2027 | One state rate | NoYes from January 1, 2029 |
| Washington | $17.13 | $17.73 from January 1, 2027 | One state rate | Yes |
| West Virginia | $8.75 | None announced | One state rate | No |
| Wisconsin | $7.25 | None announced | One state rate | No |
| Wyoming | $7.25State rate $5.15; most employers pay the federal rate | None announced | One state rate | No |
Checked on October 5, 2026.
Common questions
Alabama, Georgia, Idaho, Indiana, Iowa, Kansas, Kentucky, Louisiana, Mississippi, New Hampshire, North Carolina, North Dakota, Oklahoma, Pennsylvania, South Carolina, Tennessee, Texas, Utah, Wisconsin and Wyoming use the federal $7.25 an hour, because the state has no higher rate. Where federal, state and local rates differ, the employee gets the highest.
The highest one that covers the employee: federal, state, or a city or county rate. The state pages name the main local rates.
WORKLIO HCM
Payroll taxes calculated, deposited and filed in every state
Worklio HCM calculates, deposits and files payroll taxes in every state and locality, city, county and school district taxes included, and rates and rules update without you noticing. We help open state accounts when you hire somewhere new. Payroll and HCM for companies with 50 to 50,000+ employees.
Sources
The agency page or document behind each figure, as checked.
- Alabama: US DOL WHD, Minimum Wage (opens in a new tab); US DOL WHD, State Minimum Wage Laws (updated July 1, 2026) (opens in a new tab)
- Alaska: Alaska DOLWD, Wage and Hour (opens in a new tab); Alaska DOLWD, Wage and Hour Pamphlet 100 (October 2025), AS 23.10.065(a)(3) (opens in a new tab); Alaska DOLWD press release 25-11, Alaska Minimum Wage will increase July 1, 2025 (opens in a new tab)
- Arizona: Industrial Commission of Arizona, New 2026 Minimum Wage - Effective January 1, 2026 (release, 9/29/2025, PDF) (opens in a new tab); Industrial Commission of Arizona, 2027 minimum wage poster, The Fair Wages and Healthy Families Act (PDF, 9/2026) (opens in a new tab); Industrial Commission of Arizona, 2026 minimum wage poster, The Fair Wages and Healthy Families Act (PDF) (opens in a new tab); Arizona Revised Statutes §23-363, Minimum wage (opens in a new tab)
- Arkansas: Arkansas Department of Labor and Licensing, Minimum Wage and Overtime (opens in a new tab); Arkansas Initiated Act (Issue No. 5, 2018), text posted by the Department of Labor and Licensing (PDF) (opens in a new tab)
- California: California Department of Finance, Minimum Wage History, California and United States (XLSX) (opens in a new tab); Office of the Governor, Governor Newsom announces California will raise statewide minimum wage (July 31, 2026) (opens in a new tab); California Labor Code §1182.12 (opens in a new tab)
- Colorado: CDLE, Employers (2026 Minimum Wage) (opens in a new tab); CDLE press release, Colorado Minimum Wage will Increase to $15.71/hour in 2027 (Aug 13, 2026) (opens in a new tab); CDLE, Division of Labor Standards and Statistics: Annual Minimum Wages (opens in a new tab)
- Connecticut: Office of the Governor, Minimum wage will increase to $16.94 on January 1, 2026 (opens in a new tab); Office of the Governor, Minimum wage will increase to $17.48 on January 1, 2027 (opens in a new tab)
- Delaware: Delaware DOL, Office of Wage and Hour Enforcement; 19 Del. C. § 902(a)(5) (opens in a new tab); 19 Del. C. § 902 (opens in a new tab)
- District of Columbia: DOES Office of Wage-Hour, Public Notice: District of Columbia Minimum Wage Increase (2026) (opens in a new tab); D.C. Code §32-1003(a)(6) (opens in a new tab)
- Florida: FloridaCommerce, Florida's Minimum Wage, updated September 30, 2026 (PDF) (opens in a new tab); FloridaCommerce, Florida Minimum Wage (opens in a new tab); Florida Constitution, Art. X, Sec. 24, Florida minimum wage (opens in a new tab)
- Georgia: Georgia Department of Labor, Employer Handbook (DOL-224, R-11-24) (PDF, Nov 2024) (opens in a new tab); O.C.G.A. 34-4-3, Amount of minimum wage (Official Code of Georgia Annotated, Georgia General Assembly public access) (opens in a new tab)
- Hawaii: Hawaii DLIR Wage Standards Division, Minimum Wage (opens in a new tab)
- Idaho: Idaho Code §44-1502, Minimum wages (opens in a new tab)
- Illinois: IDOL, Minimum Wage and Overtime FAQ (opens in a new tab); IDOL, Illinois Minimum Wage Rates History (PDF) (opens in a new tab)
- Indiana: Indiana Department of Labor, Indiana Minimum Wage Law poster (PDF) (opens in a new tab); Indiana Code 22-2-2-4 (2026) (opens in a new tab)
- Iowa: Iowa Department of Inspections, Appeals, and Licensing (DIAL), Wage and Child Labor Unit: Wage (opens in a new tab); Iowa Code 2026, §91D.1 (PDF) (opens in a new tab)
- Kansas: K.S.A. 44-1203, Minimum wage (opens in a new tab)
- Kentucky: Kentucky Education and Labor Cabinet, Division of Wages and Hours, Wages and Hours (FAQ) (opens in a new tab); Kentucky Education and Labor Cabinet, Kentucky Wage and Hour Laws poster, updated April 2024 (PDF) (opens in a new tab); Kentucky Revised Statutes 337.275, Minimum wage (Kentucky Legislature) (opens in a new tab)
- Louisiana: Louisiana Works, Labor Law Information Resources (updated September 22, 2025) (opens in a new tab)
- Maine: Maine DOL, Minimum Wage FAQ (opens in a new tab); 26 M.R.S. §664 (Minimum wages) (opens in a new tab)
- Maryland: Md. Code, Labor and Employment 3-413 (opens in a new tab)
- Massachusetts: Attorney General's Fair Labor Division, Pay and recordkeeping (opens in a new tab); Trial Court Law Libraries, Massachusetts law about minimum wage (updated August 28, 2026) (opens in a new tab)
- Michigan: Michigan LEO Wage and Hour, Minimum Wage & Overtime (opens in a new tab); Michigan LEO Wage and Hour, Minimum Wage and Overtime FAQ (opens in a new tab); Michigan Compiled Laws 408.934 (Improved Workforce Opportunity Wage Act, Sec. 4) (opens in a new tab)
- Minnesota: Minnesota Department of Labor and Industry, Minimum Wage in Minnesota (opens in a new tab); Minnesota Statutes 177.24, Payment of minimum wages (opens in a new tab)
- Mississippi: US DOL WHD, State Minimum Wage Laws (updated July 1, 2026) (opens in a new tab)
- Missouri: Missouri DOLIR, Division of Labor Standards, Minimum Wage (opens in a new tab); Revised Statutes of Missouri, section 290.502 (opens in a new tab)
- Montana: Montana DLI, Employment Relations Division, Montana's Minimum Wage (opens in a new tab)
- Nebraska: NDOL, Wages fact sheet, version 7/17/2026 (PDF) (read via Internet Archive snapshot of 2026-08-31; site refused connections 2026-10-05) (opens in a new tab); NDOL, Labor Standards FAQs: Worker Rights and Wages (PDF) (read via Internet Archive snapshot of 2026-03-31; site refused connections 2026-10-05) (opens in a new tab); Neb. Rev. Stat. §48-1203, Minimum wage; youth minimum wage; adjustments (LB258, 2026) (read via Internet Archive snapshot of 2026-08-31; site refused connections 2026-10-05) (opens in a new tab)
- Nevada: Nevada Constitution, Art. 15, Sec. 16, Payment of minimum compensation to employees (opens in a new tab)
- New Hampshire: NH Department of Labor, Minimum Wage (RSA 279) (opens in a new tab)
- New Jersey: NJDOL, New Jersey's Minimum Wage chart (MW-570, 9/26) (PDF) (opens in a new tab)
- New Mexico: NMSA 1978 Chapter 50, Employment Law (NMOneSource, unannotated, compiled July 2024, PDF) (opens in a new tab)
- New York: New York Labor Law §652 (opens in a new tab)
- North Carolina: NC Department of Labor, Minimum Wage in N.C. (opens in a new tab); NC General Statutes, G.S. 95-25.3, Minimum wage (opens in a new tab)
- North Dakota: ND Department of Labor and Human Rights, ND Minimum Wage & Work Conditions Summary Poster (PDF) (opens in a new tab)
- Ohio: Ohio Department of Commerce, 2026 Minimum Wage poster (PDF) (opens in a new tab); Ohio Department of Commerce, 2027 Minimum Wage poster (PDF) (opens in a new tab); Ohio Department of Commerce, news release: Ohio Minimum Wage Set to Increase in 2026 (opens in a new tab)
- Oklahoma: Oklahoma Department of Labor, Wage and Hour FAQs (opens in a new tab); Oklahoma Legislature, Oklahoma Statutes Title 40, §197.2 (RTF) (opens in a new tab)
- Oregon: Oregon BOLI, Oregon Minimum Wage (opens in a new tab); Oregon BOLI, Minimum wage increase schedule (opens in a new tab)
- Pennsylvania: 34 Pa. Code Chapter 231, Minimum Wage (L&I regulations, current through 56 Pa.B. 5370, Aug. 8, 2026) (opens in a new tab); PA L&I, Wage FAQs: General Wage and Hour Questions (opens in a new tab); PA L&I, Pennsylvania's Minimum Wage Act (opens in a new tab)
- Rhode Island: DLT Labor Standards, Minimum Wage (opens in a new tab)
- South Carolina: US DOL WHD, State Minimum Wage Laws (updated July 1, 2026) (opens in a new tab)
- South Dakota: South Dakota DLR, Minimum Wage (opens in a new tab); SDCL 60-11-3.2, Annual minimum wage adjustment (opens in a new tab)
- Tennessee: Tenn. Code Ann. 50-2-114, Payment of federal minimum wage (2025 Tennessee Code, Justia) (opens in a new tab); TDLWD, Should I be paid minimum wage? (opens in a new tab)
- Texas: Texas Labor Code 62.051, Minimum Wage (opens in a new tab)
- Utah: Utah Labor Commission, UALD Wage Claim (Utah Minimum Wage) (opens in a new tab); Utah Code §34-40-103, Minimum wage -- Commission to review and modify minimum wage (opens in a new tab)
- Vermont: Vermont DOL, Worker Rights & Wages (opens in a new tab); Vermont DOL, Vermont Employer Handbook: A Guide to Unemployment Insurance in Vermont (PDF, file dated 06/26) (opens in a new tab)
- Virginia: Code of Virginia 40.1-28.10, Minimum wages (opens in a new tab)
- Washington: L&I, Minimum wage (opens in a new tab)
- West Virginia: WV Division of Labor, Minimum Wage FAQ (opens in a new tab); WV Division of Labor, Minimum Wage (opens in a new tab); WV Division of Labor, W. Va. Code Chapter 21, Article 5C, Minimum Wage and Maximum Hours (Revised May 21, 2019, PDF) (opens in a new tab)
- Wisconsin: Wisconsin DWD Labor Standards, Minimum Wage (opens in a new tab); Wisconsin Statutes ch. 104 (s. 104.001, s. 104.035) (opens in a new tab)
- Wyoming: Wyoming DWS Labor Standards, Handy Reference Guide (revised 6/3/25, PDF) (opens in a new tab); Wyoming DWS Labor Standards, Employer FAQ (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.