APA’s Guide to State Payroll Laws 1-6 TABLE 1.1 – MINIMUM WAGE RATES AND TIP CREDIT AMOUNTS State Minimum Wage Coverage & Exemptions Subminimum Wage Tip Credit Maximum Source AR (cont.) labor in any quarter of the preceding calendar year (as defined by the FLSA) certain hand harvest and piece rate laborers employees on a range that primarily produces livestock forestry and logging employees if no more than 8 employees employees for a nonprofit recreational or educational camp that operates for not more than 7 months per year certain employees of a nonprofit child welfare agency who serve as house-parents employees of certain regional newspapers with a circulation of less than 4,000 certain domestic service employees employees who deliver newspapers to retail subscribers home workers who either harvest materials for or make wreaths and employees of certain organized camps or religious or nonprofit educational conference centers. CA $10.50 (large employers $11.00, eff. 1-1-18 $12.00, eff. 1-1-19 $13.00, eff. 1-1-20 $14.00, eff. 1-1-21 $15.00. eff. 1-1-22 adjusted annually for inflation, eff. 1-1-24). $10.00 (small employers $10.50, eff. 1-1-18 $11.00, eff. 1-1-19 Large employers: 26 or more employees. Small employers: 25 or fewer employees. State rate may not be less than federal rate under all wage orders as per California Wage Order MW-2007. Covers all employees unless specifically exempt by state law or wage order. State law exemptions: outside salespeople employees engaged State law: For occupations required to pay a minimum wage, Industrial Welfare Commission may issue special licenses to apprentices, learners, or handicapped workers and nonprofit organizations authorizing employment for a fixed time at a subminimum rate (see also wage orders that follow). Minors: less than minimum wage permitted under No tip credit permitted employers may not deduct fees from credit card tips and employees must receive full amount shown on credit card slip tips paid by credit card must be given to employee by next regular payday. Cal. Lab. Code §§351, 510, 1171, 1182, 1182.4, 1182.11, 1186, 1191, 1191.5, 1192, 1391.2 California Wage Orders MW-2007, 1-2001 – 17-2001
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