The minimum wage is scheduled to increase on or by January 1 in the following 14 states:
Alaska: $9.75 per hour on January 1, 2016 (Ballot Initiative 3 (13 MINW), approved November 4, 2014).
Arkansas: $8.00 per hour on January 1, 2016 (Ballot Issue No. 5, approved November 4, 2014).
California: $10.00 per hour on January 1, 2016 (Ch. 351 (A. 10), L. 2013).
Colorado: $8.31 per hour, with the minimum wage for tipped employees at $5.29 per hour, on January 1, 2016 (Colorado Minimum Wage Order Number 32 (7 CCR 1103-1, which adjusts the minimum wage rates pursuant to Section 15 of Article XVIII of the Colorado Constitution, was adopted by the Division of Labor on November 10, 2015, and finalized on November 24, 2015).
Connecticut: $9.60 per hour effective January 1, 2016 (Public Act 14-1 (S. 32), L. 2014).
Hawaii: $8.50 per hour effective January 1, 2016 (S. 2609, L. 2014).
Massachusetts: $10.00 per hour on January 1, 2016 (Ch. 144 (S. 2195), L. 2014).
Michigan: $8.50 per hour effective January 1, 2016 (Act 138 (S. 934, L. 2014).
Nebraska: $9.00 per hour on January 1, 2016. The state minimum wage applies to employers with four or more employees (Ballot Measure 425, approved by voters in the November 4, 2014, General Election).
New York: $9.00 per hour effective on and after December 31, 2015 (Ch. 57 (S. 2607-D/A. 3007-D), L. 2013). For fast food employees covered by the Hospitality Industry Wage Order (12 NYCRR 146), the minimum wage on and after December 31, 2015, is $10.50 per hour in New York City and $9.75 per hour in the rest of the state. For tipped workers covered by the Order, the minimum wage for service and food service employees is $7.50 per hour on December 31, 2015, with a tip credit not to exceed $1.50 per hour (tips plus wages must equal or exceed $9.00 per hour) (For resort hotels only, service employees must receive a wage of $7.50 per hour with a tip credit not to exceed $1.50, if the tips received equal or exceed at least $5.05 per hour). The minimum wage for state workers, effective December 31, 2015, is $10.50 per hour for state employees whose job location is within the five boroughs of New York City and $9.75 per hour for state employees in all other job locations.
Rhode Island: $9.60 per hour effective January 1, 2016 (H. 5074A and S. 194A, L. 2015).
South Dakota: $8.55 per hour effective January 1, 2016. The minimum wage for tipped employees will be $4.28 per hour (Initiated Measure 18, approved November 4, 2014; South Dakota Department of Labor and Regulation, News Release, October 15, 2015).
Vermont: $9.60 per hour effective January 1, 2016. The basic tipped wage rate for service or tipped employees will be $4.80 per hour (Act 176 (H. 552), L. 2014; Vermont Department of Labor, Establishment of Basic Tipped Wage Rate, October 13, 2015).
West Virginia: $8.75 per hour effective December 31, 2015 (Ch. 124 (H. 4283), L. 2014, and Ch. 5 (H. 201), L. 2014).
California requires electronic filing
California requires all employers to electronically file employment tax returns, reports, and payments to the Employment Development Department (EDD) beginning January 1, 2017. Any employer required under existing law to electronically submit wage reports and/or electronic funds transfer to the EDD prior to January 1, 2017, will remain subject to those requirements. The law will be phased in over two years to offer employers ample time to prepare. Employers with 10 or more employees will become subject January 1, 2017, and all other employers will be subject January 1, 2018.
The law contains a provision for a hardship waiver for employers who are unable to file returns, reports, and payments electronically.
Employers can enroll now in the EDD e-Services for Business to fulfill these requirements. No specialized software is required – all employers need is access to the Internet and a computer, tablet, or smartphone. The EDD e-Services for Business offers employers more accurate reporting in a secured data environment and online account management tools available 24 hours a day, 7 days a week.
Additional benefits for reporting electronically include: (1) Reduces errors that are common with paper forms. (2) Protects data through encryption that is safer and more secure than paper forms. (4) Provides an automated receipt so employers immediately know their return, report, or payment was received. (3) Saves time by saving basic account information for future transactions. (5) Allows employers to easily update account information. (6) Reduces paper and mailing cost.
For more information or technical assistance in making the transition to e-Services for Business, visit the e-Services for Business website or contact the EDD Taxpayer Assistance Center at 888-745-3886, Monday through Friday, 8 a.m. to 5 p.m. (Pacific Time). (Assembly Bill (AB) 1245 (Chapter 222, Statutes of 2015); California Employer, 4th Quarter 2015.)
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