The following chart shows the current minimum wage for non-tipped and tipped employees and the next scheduled increase (if any) for each state, the District of Columbia, various U.S. territories/commonwealths and numerous local jurisdictions.  Rates listed in black were enacted by federal, state, district, territory or commonwealth law. Rates listed in red were enacted by city or county ordinance. It is important to note that minimum wages that may be paid to individuals under a certain age (e.g. youth wage), to employees during a “training” period, or to employees working for a non-profit are not reflected.

OSHA’s Recordkeeping Standard, 29 CFR 1904, requires that certain employers maintain annual records of workplace injuries and illnesses. The records are maintained throughout the calendar year on the OSHA Form 300 Log of Work-Related Injuries and Illnesses (300 Log) and are summarized on the OSHA Form 300A Summary of Work-Related Injuries and Illnesses (300A Summary) at the end of each calendar year. The 300A Summary is required to be posted in the workplace every Feb. 1 through April 30 to show records from the previous year’s injuries and illnesses, even if no work-related injuries or illnesses occurred during the previous year.

If you are an Applicable Large Employer (ALE)*, your business could face significant IRS assessments if your Affordable Care Act (ACA) reporting forms 1095-C for the 2022 reporting year are not timely distributed to your full-time employees.  Failure to timely distribute the 1095-C forms to your employees may subject your business to potential IRS assessments. Please review and acknowledge your filing in the ACA Reporting Tool (ART) by Jan. 31, 2023 so that we can timely distribute the forms to your full-time employees. 

California has enacted Senate Bill 1162, which amends the requirements for employers regarding pay transparency and pay data reporting. Senate Bill 1162 takes effect Jan. 1, 2023.  ADP is in the process of reviewing our reporting capabilities to help support clients who need to retrieve employee-level data necessary to file a pay data report.     

The following states or localities have announced new minimum wage increases.

Misclassification of employees as exempt from overtime is one of the most common Fair Labor Standards Act (FLSA) violations and a focal point for government enforcement. Below are eight red flags that an employee is (or may be) misclassified.

When employees fail to report for work without prior notice ("no call/no show"), they can leave employers scrambling to find a replacement. After a number of no calls/no shows, many employers will consider the job abandoned. To address this, employers often include job abandonment guidelines in their attendance policies. Here are some points to consider when drafting and enforcing these policies.

Employers with an average of at least 50 full-time employees (including full-time equivalents) in the prior calendar year (2021) (“Applicable Large Employers” or “ALEs”) need to file ACA Forms 1094-C and 1095-C with the IRS. 

ADP TotalSource® would like to remind you that most banks will be closed on Friday, Nov. 11, 2022 in observance of Veterans Day.

The following states or localities have recently announced new minimum wage increases.