Federal (FLSA)

$7.25 / hour

For work performed on or after July 24, 2009, the Federal minimum wage is $7.25 per hour.

Effective

2009-07-24

Checked

2026-08-09

Compensation at a rate not less than one and one-half times the regular rate for employment in excess of forty hours in a workweek (29 U.S.C. § 207(a)(1)). 1.5x regular rate for hours worked over 40 in a workweek

Checked

2026-08-08

A determination of whether a worker is an employee or independent contractor under the Act focuses on the economic realities of the worker’s relationship with the worker’s potential employer and whether the worker is either economically dependent on the potential employer for work or in business for themself (29 CFR § 795.105(a); six factors at § 795.110(b)). Economic reality test (29 CFR Part 795, eff. Mar. 11, 2024): six non-exhaustive factors, opportunity for profit or loss, investments, permanence, nature and degree of control, integral part of the business, skill and initiative, under a totality-of-the-circumstances analysis of economic dependence.

Effective

2024-03-11

Checked

2026-08-09

Wages required by the FLSA are due on the regular payday for the pay period covered (elaws FLSA Advisor, FAQ 031). The FLSA sets no pay frequency; it requires payment on the regular payday for the pay period covered. Frequency itself is state matter.

Checked

2026-08-09

Wages required by the FLSA are due on the regular payday for the pay period covered. Some states may have laws concerning final payments to employees. Where an employee is subject to both the state and Federal wage payment requirements, the employee is entitled to the more timely payment (elaws FLSA Advisor, FAQ 031). FLSA baseline: wages are due on the regular payday for the pay period covered; no earlier federal deadline. State law may require more timely final payment.

Checked

2026-08-09

The FLSA does require that employers keep accurate records of hours worked and wages paid to employees. However, the FLSA does not require an employer to provide employees pay stubs (elaws FLSA Advisor, FAQ 018).

Checked

2026-08-09

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

The Fair Labor Standards Act (FLSA) does not require payment for time not worked, such as vacations, sick leave or holidays (Federal or otherwise). These benefits are a matter of agreement between an employer and an employee (elaws FLSA Advisor, FAQ 006).

Checked

2026-08-09

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

On or before the date on which an individual commences employment, the individual must furnish the employer a signed withholding allowance certificate stating the filing status the employee reasonably expects to claim and the withholding allowance claimed. The allowance may not exceed what the employee is entitled to under the instructions the Commissioner prescribes. An employee may claim exemption from withholding where the certifications of section 3402(n) are true. Where no valid certificate is in effect at the time wages are paid, the employer withholds as prescribed (26 U.S.C. 3402; 26 CFR 31.3402(f)(2)-1).

Checked

2026-08-10

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

There is hereby imposed on every employer ... an excise tax ... equal to 6 percent of the total wages ... paid by such employer during the calendar year (26 U.S.C. § 3301); "wages" shall not include that part of the remuneration which ... [exceeds] $7,000 with respect to employment ... during any calendar year (§ 3306(b)(1)). FUTA: 6.0% excise tax on the first $7,000 of wages paid to each employee in a calendar year (26 U.S.C. §§ 3301, 3306(b)(1)). Credits for state UI taxes can reduce the effective rate.

Checked

2026-08-09

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

Every employer required to deduct and withhold income tax or FICA from an employee, and every employer engaged in a trade or business who pays remuneration for services, must furnish that employee a statement on Form W-2 of the remuneration paid and the tax withheld during the calendar year, on or before January 31 of the succeeding year. Where employment terminates before the close of the calendar year, the statement is due within 30 days of a written request from the employee if that period ends before January 31 (26 U.S.C. 6051(a); 26 CFR 31.6051-1).

Checked

2026-08-10

Federal law requires employers to report basic information on new and rehired employees within 20 days of hire to the state where the new employees work. Some states require it sooner. Employers with employees working in more than one state can either report newly hired employees to the state where they work, or select one state where their employees work, register with HHS as a multistate employer, and report all new hires to the selected state.

Checked

2026-08-09

25%

A garnishment may not take more than the lesser of 25 percent of an employee's disposable earnings for the workweek, or the amount by which those disposable earnings exceed thirty times the federal minimum hourly wage. Earnings equal to or below thirty times the minimum wage may not be garnished in any amount. Orders for support, bankruptcy orders and debts for federal or state tax are excepted from this restriction (15 U.S.C. 1673; 29 CFR 870.10).

Checked

2026-08-10

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

The Act sets a general 16-year minimum age for all employment subject to its child labor provisions outside agriculture. Employment of 14- and 15-year-olds outside manufacturing and mining is allowed only where the Secretary of Labor has determined it is confined to hours that do not interfere with schooling and to conditions that do not interfere with health and well-being. An 18-year minimum applies to any occupation the Secretary has declared particularly hazardous. Employment of a child by their own parent, or by a person standing in place of a parent, is exempt except in the 18-year occupations and in manufacturing and mining (29 U.S.C. 212; 29 CFR 570.2).

Checked

2026-08-10

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

Payroll records must be preserved for at least three years (29 CFR § 516.5); records used as the basis for wage computations, such as time cards and wage rate tables, for at least two years (29 CFR § 516.6(a)). Payroll records: 3 years. Basis-of-computation records (time cards, wage rate tables): 2 years.

Checked

2026-08-08

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded

No official source has been recorded for this topic yet. The federal baseline applies until a rule is confirmed; nothing here asserts that the jurisdiction lacks its own rule.

No source recorded