35 States and the District of Columbia have payroll related changes that will take effect in 2018. These changes include minimum wage changes, updated state unemployment wage bases, new paid sick leave or family leave laws. A current listing of enacted leave laws can also be found by clicking here.
Click on your state below to see what's new!
Alaska
Minimum Wage Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$9.80 |
$9.84 |
| Minimum Tipped Wage |
Prohibited |
Prohibited |
| Tip Credit |
Prohibited |
Prohibited |
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$39,800.00 |
$39,500.00 |
Arizona
Minimum Wage Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$10.00 |
$10.50 |
| Minimum Tipped Wage |
$7.00 |
$7.50 |
| Tip Credit |
$3.00 |
$3.00 |
Arkansas
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$12,000.00 |
$10,000.00 |
California
Minimum Wage Changes - Effective 1/1/2018
| |
Employer Size |
2017 |
2018 |
| Minimum Wage |
25 or Less Employees |
$10.00 |
$10.50 |
| |
26 or More Employees |
$10.50 |
$11.00 |
| Minimum Tipped Wage |
25 or Less Employees |
Prohibited |
Prohibited |
| |
26 or More Employees |
Prohibited |
Prohibited |
Colorado
Minimum Wage Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$9.30 |
$10.20 |
| Minimum Tipped Wage |
$6.28 |
$7.18 |
| Tip Credit |
$3.02 |
$3.02 |
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$12,500.00 |
$12,600.00 |
Delaware
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$18,500.00 |
$16,500.00 |
District of Columbia
Minimum Wage Changes - Effective 7/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$12.50 |
$13.25 |
| Minimum Tipped Wage |
$3.33 |
$3.89 |
| Tip Credit |
$9.17 |
$9.36 |
Florida
Minimum Wage Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$8.10 |
$8.25 |
| Minimum Tipped Wage |
$5.08 |
$5.23 |
| Tip Credit |
$3.02 |
$3.02 |
Hawaii
Minimum Wage Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$9.25 |
$10.10 |
| Minimum Tipped Wage |
$8.50 |
$9.35 |
| Tip Credit |
$0.75 |
$0.75 |
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$44,000.00 |
$45,900.00 |
Idaho
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$37,800.00 |
$38,200.00 |
Iowa
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$29,300.00 |
$29,900.00 |
Maine
Minimum Wage Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$9.00 |
$10.00 |
| Minimum Tipped Wage |
$5.00 |
$5.00 |
| Tip Credit |
$4.00 |
$5.00 |
Maryland
Minimum Wage Changes - Effective 7/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$9.25 |
$10.10 |
| Minimum Tipped Wage |
$3.63 |
$3.63 |
| Tip Credit |
$5.62 |
$6.47 |
Michigan
Minimum Wage Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$8.90 |
$9.25 |
| Minimum Tipped Wage |
$3.38 |
$3.52 |
| Tip Credit |
$5.52 |
$5.73 |
Minnesota
Minimum Wage Changes - Effective 1/1/2018
| |
Employer Size |
2017 |
2018 |
| Minimum Wage |
Less than $500,000 in Gross Sales |
$7.75 |
$7.87 |
| |
More than $500,000 in Gross Sales |
$9.50 |
$9.65 |
| Minimum Tipped Wage |
Less than $500,000 in Gross Sales |
Prohibited |
Prohibited |
| |
More than $500,000 in Gross Sales |
Prohibited |
Prohibited |
Missouri
Minimum Wage Changes - Effective 1/1/2018
| |
Employer Size |
2017 |
2018 |
| Minimum Wage |
Less than $500,000 in Annual Gross Income |
Federal Laws Apply |
Federal Laws Apply |
| |
More than $500,000 in Annual Gross Income |
$7.70 |
$7.85 |
| Minimum Tipped Wage |
Less than $500,000 in Annual Gross Income |
Federal Laws Apply |
Federal Laws Apply |
| |
More than $500,000 in Annual Gross Income |
1/2 State Minimum Wage |
1/2 State Minimum Wage |
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$13,000.00 |
$12,500.00 |
Montana
Minimum Wage Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$8.15 |
$8.30 |
| Minimum Tipped Wage |
Prohibited |
Prohibited |
| Tip Credit |
Prohibited |
Prohibited |
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$31,400.00 |
$32,000.00 |
Nevada
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$29,500.00 |
$30,500.00 |
New Jersey
Minimum Wage Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$8.44 |
$8.60 |
| Minimum Tipped Wage |
$2.13 |
$2.13 |
| Tip Credit |
$6.31 |
$6.47 |
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$33,500.00 |
$33,700.00 |
New Mexico
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$24,300.00 |
$24,200.00 |
New York
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$10,900.00 |
$11,100.00 |
Paid Family Leave Law Changes - Effective 1/1/2018
North Carolina
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$23,100.00 |
$23,500.00 |
North Dakota
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$35,100.00 |
$35,500.00 |
Ohio
Minimum Wage Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$8.15 |
$8.30 |
| Minimum Tipped Wage |
$4.08 |
$4.15 |
| Tip Credit |
$4.07 |
$4.15 |
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$9,000.00 |
$9,500.00 |
Oklahoma
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$17,700.00 |
$17,600.00 |
Oregon
Minimum Wage Changes - Effective 7/1/2018
| |
Location |
2017 |
2018 |
| Minimum Wage |
Standard |
$10.25 |
$10.75 |
| |
Portland Metro |
$11.25 |
$12.00 |
| |
Nonurban Counties |
$10.00 |
$10.50 |
| Minimum Tipped Wage |
Standard |
Prohibited |
Prohibited |
| |
Portland Metro |
Prohibited |
Prohibited |
| |
Nonurban Counties |
Prohibited |
Prohibited |
Click Here More Information on Oregon Minimum Wage
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$38,400.00 |
$39,300.00 |
Pennsylvania
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$9,750.00 |
$10,000.00 |
Rhode Island
Minimum Wage Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$9.60 |
$10.10 |
| Minimum Tipped Wage |
$3.89 |
$3.89 |
| Tip Credit |
$5.71 |
$6.21 |
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$22,400.00 |
$23,000.00 |
Sick Leave Law Changes - Effective 1/1/2018
South Dakota
Minimum Wage Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$8.65 |
$8.85 |
| Minimum Tipped Wage |
$4.325 |
$4.425 |
| Tip Credit |
$4.325 |
$4.425 |
Utah
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$33,100.00 |
$34,300.00 |
Vermont
Minimum Wage Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Minimum Wage |
$10.00 |
$10.50 |
| Minimum Tipped Wage |
$5.00 |
$5.25 |
| Tip Credit |
$5.00 |
$5.25 |
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$17,300.00 |
$17,600.00 |
Sick Leave Law Changes - Effective 7/1/2018
Washington
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$45,000.00 |
$47,300.00 |
Sick Leave Law Changes - Effective 1/1/2018
Wyoming
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$25,400.00 |
$24,700.00 |
Alabama
Hooray! No State Changes for 2018
Connecticut
Hooray! No State Changes for 2018
Georgia
Hooray! No State Changes for 2018
Illinois
Hooray! No State Changes for 2018
Note: While there were no state changes, Chicago and Cook County have Minimum Wage changes effective 7/1/2018.
Indiana
Hooray! No State Changes for 2018
Kansas
Hooray! No State Changes for 2018
Kentucky
Hooray! No State Changes for 2018
Louisiana
Hooray! No State Changes for 2018
Massachusetts
Hooray! No State Changes for 2018
Mississippi
Hooray! No State Changes for 2018
Nebraska
Hooray! No State Changes for 2018
New Hampshire
Hooray! No State Changes for 2018
South Carolina
Hooray! No State Changes for 2018
Tennessee
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$8,000.00 |
$7,000.00 |
Texas
Hooray! No State Changes for 2018
Virginia
Hooray! No State Changes for 2018
West Virginia
Hooray! No State Changes for 2018
Wisconsin
Hooray! No State Changes for 2018
2018 Federal Changes
Social Security Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Social Security Wage Base |
$127,200.00 |
$128,400.00 |
FSA Limit Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Health FSA Limit |
$2,600.00 |
$2,650.00 |
| Dependant Care Limit |
$5,000.00 |
$5,000.00 |
HSA Limit Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Individual HSA Limit |
$3,400.00 |
$3,450.00 |
| Family HSA Limit |
$6,750.00 |
$6,900.00 |
Mileage Reimbursement Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Business Miles Driven |
$0.535 |
$0.545 |
| Moving Mileage Reimbursement |
$0.17 |
$0.18 |
401(k), 403(b), 457 Plan Limit Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Maximum employee elective deferral |
$18,000.00 |
$18,500.00 |
| Employee catch-up contribution (if age 50 or older by year-end) |
$6,000.00 |
$6,000.00 |
| Employee compensation limit for calculating contributions |
$270,000.00 |
$275,000.00 |
|
*The $6,000 catch-up contribution limit for participants age 50 or older applies from the start of the year to those turning 50 at any time during the year.
Source: IRS Notice 2017-64.
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