31 States and the District of Columbia have payroll related changes that will take effect in 2019. 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 1/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$9.84 |
$9.89 |
| Minimum Tipped Wage |
Prohibited |
Prohibited |
| Tip Credit |
Prohibited |
Prohibited |
Arizona
Minimum Wage Changes - Effective 1/1/2019
| |
Location |
2018 |
2019 |
| Minimum Wage |
|
$10.50 |
$11.00 |
| |
Flagstaff |
$11.00 |
$12.00 |
| Minimum Tipped Wage |
|
$7.50 |
$8.00 |
| |
Flagstaff |
$8.00 |
$9.00 |
| Tip Credit |
|
$3.00 |
$3.00 |
| |
Flagstaff |
$3.00 |
$3.00 |
Arkansas
Minimum Wage Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$10.50 |
$11.00 |
| Minimum Tipped Wage |
$7.50 |
$8.00 |
| Tip Credit |
$3.00 |
$3.00 |
California
Minimum Wage Changes - Effective 1/1/2019
| |
Employer Size |
2018 |
2019 |
| Minimum Wage |
25 or Less Employees |
$10.50 |
$11.00 |
| |
26 or More Employees |
$11.00 |
$12.00 |
| Minimum Tipped Wage |
25 or Less Employees |
Prohibited |
Prohibited |
| |
26 or More Employees |
Prohibited |
Prohibited |
To learn more about CA minimum wage and CA city and county minimum wages click here.
Colorado
Minimum Wage Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$10.20 |
$11.10 |
| Minimum Tipped Wage |
$7.18 |
$8.08 |
| Tip Credit |
$3.02 |
$3.02 |
Unemployment Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Unemployment Wage Base |
$12,600.00 |
$13,100.00 |
Delaware
Minimum Wage Changes - Effective 10/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$8.75 |
$9.25 |
| Minimum Tipped Wage |
$2.23 |
$2.23 |
| Tip Credit |
$6.52 |
$7.02 |
District of Columbia
Minimum Wage Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$13.25 |
$14.00 |
| Minimum Tipped Wage |
$3.89 |
$4.45 |
| Tip Credit |
$9.36 |
$9.55 |
Florida
Minimum Wage Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$8.25 |
$8.46 |
| Minimum Tipped Wage |
$5.23 |
$5.44 |
| Tip Credit |
$3.02 |
$3.02 |
Hawaii
Hooray! No State Changes for 2019
Idaho
Hooray! No State Changes for 2019
Iowa
Unemployment Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Unemployment Wage Base |
$29,900.00 |
$30,600.00 |
Kentucky
Unemployment Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Unemployment Wage Base |
$10,200.00 |
$10,500.00 |
Maine
Minimum Wage Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$10.00 |
$11.00 |
| Minimum Tipped Wage |
$5.00 |
$5.50 |
| Tip Credit |
$5.00 |
$5.50 |
Maryland
Hooray! No State Changes for 2019
Note: While there were no state changes, Montgomery County has the follow Minimum Wage changes effective 7/1/2019.
| Location |
2018 |
2019 |
| Montgomery County (Small Employer - 10 or fewer) |
$12.00 |
$12.50 |
| Montgomery County (Mid-Sized Employer - 11-50 and certain nonprofit and service providers) |
$12.00 |
$12.50 |
| Montgomery County (Large Employer - 51 or more) |
$12.25 |
$13.00 |
Massachusetts
Minimum Wage Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$11.00 |
$12.00 |
| Minimum Tipped Wage |
$3.75 |
$4.35 |
| Tip Credit |
$7.25 |
$7.65 |
Michigan
Minimum Wage Changes - Effective 4/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$9.25 |
$9.48 |
| Minimum Tipped Wage |
$3.52 |
$3.56 |
| Tip Credit |
$5.73 |
$5.92 |
Note: Michigan will enact a new paid sick leave law effective March 2019. Click here for more details.
Minnesota
Minimum Wage Changes - Effective 1/1/2019
| |
Employer Size |
2018 |
2019 |
| Minimum Wage |
Less than $500,000 in Gross Sales |
$7.87 |
$8.04 |
| |
More than $500,000 in Gross Sales |
$9.65 |
$9.86 |
| |
Minneapolis (Small Employer - 100 or fewer) |
$10.25 |
$11.00 |
| |
Minneapolis (Large Employer - 101 or more) |
$11.25 |
$12.025 |
| Minimum Tipped Wage |
Less than $500,000 in Gross Sales |
Prohibited |
Prohibited |
| |
More than $500,000 in Gross Sales |
Prohibited |
Prohibited |
| |
Minneapolis (Small Employer - 100 or fewer) |
Prohibited |
Prohibited |
| |
Minneapolis (Large Employer - 101 or more) |
Prohibited |
Prohibited |
Unemployment Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Unemployment Wage Base |
$32,000.00 |
$34,000.00 |
Missouri
Minimum Wage Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$7.85 |
$8.60 |
| Minimum Tipped Wage |
$3.925 |
$4.30 |
| Tip Credit |
$3.925 |
$4.30 |
Unemployment Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Unemployment Wage Base |
$12,500.00 |
$12,000.00 |
Montana
Minimum Wage Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$8.30 |
$8.50 |
| Minimum Tipped Wage |
Prohibited |
Prohibited |
| Tip Credit |
Prohibited |
Prohibited |
Unemployment Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Unemployment Wage Base |
$32,000.00 |
$33,000.00 |
Nevada
Unemployment Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Unemployment Wage Base |
$30,500.00 |
$31,200.00 |
New Jersey
Minimum Wage Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$8.60 |
$8.85 |
| Minimum Tipped Wage |
$2.13 |
$2.13 |
| Tip Credit |
$6.47 |
$6.72 |
New Mexico
Hooray! No State Changes for 2019
Note: While there were no state changes, several localities hava the following Minimum Wage changes effective 1/1/2019.
| |
Location |
2018 |
2019 |
| Minimum Wage |
Albuerquerque |
$8.95 |
$9.20 |
| |
Bernalillo County |
$8.85 |
$9.05 |
| |
Las Cruces |
$9.20 |
$10.10 |
| Minimum Tipped Wage |
Albuerquerque |
$5.35 |
$5.50 |
| |
Bernalillo County |
$2.13 |
$2.13 |
| |
Las Cruces |
$3.68 |
$4.04 |
| Tip Credit |
Albuerquerque |
$3.60 |
$3.70 |
| |
Bernalillo County |
$6.72 |
$6.92 |
| |
Las Cruces |
$5.52 |
$6.06 |
Unemployment Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Unemployment Wage Base |
$24,200.00 |
$24,800.00 |
New York
Unemployment Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Unemployment Wage Base |
$11,100.00 |
$11,400.00 |
North Carolina
Unemployment Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Unemployment Wage Base |
$23,500.00 |
$24,300.00 |
North Dakota
Hooray! No State Changes for 2019
Ohio
Minimum Wage Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$8.30 |
$8.55 |
| Minimum Tipped Wage |
$4.15 |
$4.30 |
| Tip Credit |
$4.15 |
$4.25 |
Oklahoma
Unemployment Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Unemployment Wage Base |
$17,600.00 |
$18,100.00 |
Oregon
Minimum Wage Changes - Effective 7/1/2019
| |
Location |
2018 |
2019 |
| Minimum Wage |
Standard |
$10.75 |
$11.25 |
| |
Portland Metro |
$12.00 |
$12.50 |
| |
Nonurban Counties |
$10.50 |
$11.00 |
| Minimum Tipped Wage |
Standard |
Prohibited |
Prohibited |
| |
Portland Metro |
Prohibited |
Prohibited |
| |
Nonurban Counties |
Prohibited |
Prohibited |
Pennsylvania
Hooray! No State Changes for 2019
Rhode Island
Minimum Wage Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$10.10 |
$10.50 |
| Minimum Tipped Wage |
$3.89 |
$3.89 |
| Tip Credit |
$6.21 |
$6.61 |
Unemployment Wage Base Changes - Effective 1/1/2018
| |
2017 |
2018 |
| Unemployment Wage Base |
$22,400.00 |
$23,000.00 |
South Dakota
Minimum Wage Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$8.85 |
$9.10 |
| Minimum Tipped Wage |
$4.425 |
$4.55 |
| Tip Credit |
$4.425 |
$4.55 |
Utah
Hooray! No State Changes for 2019
Vermont
Minimum Wage Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Minimum Wage |
$10.50 |
$10.78 |
| Minimum Tipped Wage |
$5.25 |
$5.39 |
| Tip Credit |
$5.25 |
$5.39 |
Unemployment Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Unemployment Wage Base |
$17,600.00 |
$15,600.00 |
Washington
Minimum Wage Changes - Effective 1/1/2019
| |
Location |
2018 |
2019 |
| Minimum Wage |
|
$11.50 |
$12.00 |
| |
Seattle - Schedule 1 Employers (More than 500 employees in US) |
$15.45 |
$16.00 |
| |
Seattle - Schedule 1 Employers (More than 500 employees in US) with Medical Benefits |
$15.00 |
$16.00 |
| |
Seattle - Schedule 2 Employers (Fewer than 500 employees in US) |
$11.50 |
$12.00 |
| |
Seattle - Schedule 2 Employers (Fewer than 500 employees in US) Minimum Compensation |
$14.00 |
$15.00 |
| |
Tacoma |
$12.00 |
$12.35 |
Click Here for more information on Seattle, Sea-Tac, and Tacoma Minimum Wage
Unemployment Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Unemployment Wage Base |
$47,300.00 |
$49,800.00 |
Paid Family Leave Law Changes - Effective 1/1/2019
Wyoming
Unemployment Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Unemployment Wage Base |
$24,700.00 |
$25,400.00 |
Alabama
Hooray! No State Changes for 2019
Connecticut
Hooray! No State Changes for 2019
Georgia
Hooray! No State Changes for 2019
Illinois
Hooray! No State Changes for 2019
Note: While there were no state changes, Chicago and Cook County have Minimum Wage changes effective 7/1/2019.
| Location |
2018 |
2019 |
| Chicago |
$12.00 |
$13.00 |
| Cook County |
$11.00 |
$12.00 |
Indiana
Hooray! No State Changes for 2019
Kansas
Hooray! No State Changes for 2019
Louisiana
Hooray! No State Changes for 2019
Mississippi
Hooray! No State Changes for 2019
Nebraska
Hooray! No State Changes for 2019
New Hampshire
Hooray! No State Changes for 2019
South Carolina
Hooray! No State Changes for 2019
Tennessee
Hooray! No State Changes for 2019
Texas
Hooray! No State Changes for 2019
Virginia
Hooray! No State Changes for 2019
West Virginia
Hooray! No State Changes for 2019
Wisconsin
Hooray! No State Changes for 2019
2019 Federal Changes
Social Security Wage Base Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Social Security Wage Base |
$128,400.00 |
$132,900.00 |
FSA Limit Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Health FSA Limit |
$2,650.00 |
$2,700.00 |
| Dependent Care Limit |
$5,000.00 |
$5,000.00 |
HSA Limit Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Individual HSA Limit |
$3,450.00 |
$3,500.00 |
| Family HSA Limit |
$6,900.00 |
$7,000.00 |
| HSA Catch-up Contribution (age 55+) |
$1,000.00 |
$1,000.00 |
| Individual HDHP Out-Of- Pocket Max |
$6,650.00 |
$6,750.00 |
| Family HDHP Out-Of- Pocket Max |
$13,300.00 |
$13,500.00 |
Mileage Reimbursement Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Business Miles Driven |
$0.545 |
$0.58 |
| Moving Mileage Reimbursement |
$0.18 |
No Longer Allowed |
Transportation Benefits - Effective 1/1/2019
| |
2018 |
2019 |
| Parking Allowance - Per Month |
$260.00 |
$265.00 |
| Transit Allowance - Per Month |
$260.00 |
$265.00 |
Qualified Small Employer HRA (QSEHRA) - Effective 1/1/2019
| |
2018 |
2019 |
| Single - Monthly |
$420.00 |
$429.00 |
| Family - Monthly |
$854.00 |
$870.00 |
| Single - Annual |
$5,050.00 |
$5,150.00 |
| Family - Annual |
$10,250.00 |
$10,450.00 |
401(k), 403(b), 457 Plan Limit Changes - Effective 1/1/2019
| |
2018 |
2019 |
| Maximum employee elective deferral |
$18,500.00 |
$19,000.00 |
| Employee catch-up contribution (if age 50 or older by year-end) |
$6,000.00 |
$6,000.00 |
| Employee compensation limit for calculating contributions |
$275,000.00 |
$280,000.00 |
|
*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.
|
IRA Contribution Limits - Effective 1/1/2019
| |
2018 |
2019 |
| Traditional IRA |
$5,500.00 |
$6,000.00 |
| Roth IRA |
$5,500.00 |
$6,000.00 |
| Employee catch-up contribution (if age 50 or older by year-end) |
$1,000.00 |
$1,000.00 |
|
*The $1,000 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.
|
Check out our guide to the payroll process for more information, or try out our employer payroll calculator to see how these taxes are applied in practice.
