APA’s Guide to State Payroll Laws 1-2 the state and federal wage-hour laws, the law guaranteeing the employee the highest net mini- mum wage (after applying the tip credit) must be followed. The employer must figure the minimum wage required under both federal and state law and then apply the one providing the higher cash payment to the employee. A growing number of cities and counties have established minimum wage rates of their own. Some states have enacted laws to prohibit municipalities from increasing their local minimum wages. Several lawsuits across the nation relate to this issue. In cases in which a local minimum wage has been prevented from being implemented and its fate seems uncertain, we have omitted them from the chart in an attempt to limit it to minimum wage rates applicable during this year. Local minimum wage rates can be found directly after their state minimum wage(s).
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