The New York State minimum wage and overtime rates increased on January 1, 2024. Along with this increase, other changes to wage laws will affect tip and meal credits as well as an increase of the exempt salary threshold. Employers and employees should be aware of these changes, and where necessary, employers should issue new Notice of Pay Rate forms to employees as soon as possible reflecting the effective date of the new rate of pay as January 1, 2024. If you have any questions or concerns regarding New York’s wage changes, please contact our office at 212-583-9500.
Minimum Wage:
| Prior Minimum Wage | New Minimum Wage (effective 1/1/24) | Overtime Rate (effective 1/1/24) | |
| NYC, Nassau, Suffolk & Westchester | $15.00 | $16.00 | $24.00 |
| Rest of New York (except NYC, Nassau, Suffolk, & Westchester) | $14.20 | $15.00 | $22.50 |
Tipped Food Service Workers – Restaurant/Hospitality Industry:
A “food service worker” applies to any tipped employee, other than delivery workers, who is primarily engaged in serving food or beverages to customers. Examples of “food service workers” include bartenders, bussing personnel, captains, and wait staff. Tip credit towards the wages of tipped food service workers may be taken from their wages provided that the worker’s weekly tips plus wages equals or exceeds the required minimum hourly wage rate.
| Minimum Wage | Tipped Minimum Wage
|
Tip Credit
|
Tipped Overtime Rate
|
|
| NYC, Nassau, Suffolk & Westchester | $16.00 | $10.65 | $5.35 | $18.65 |
| Rest of New York State | $15.00 | $10.00 | $5.00 | $17.50 |
Tipped Service Employees (Non-Food Service Workers) – Restaurant/Hospitality:
A “service employee” applies to any tipped employee other than a “food service worker” or “fast food employee.” Examples of “service employees” include coat check personnel, delivery persons, and hosts. Tip credit towards the wages of tipped service employees may be taken provided that the employees’ weekly average of tips is at least the Hourly Minimum Tip Threshold and the weekly tips earned plus wages equals or exceeds the required minimum hourly wage rate.
| Minimum Wage | Tipped Minimum Wage | Tip Credit | Hourly Min. Tip Threshold | Tipped Overtime Rate | |
| NYC, Nassau, Suffolk & Westchester | $16.00 | $13.35 | $2.65 | $3.45 | $21.35 |
| Rest of New York State | $15.00 | $12.50 | $2.50 | $3.20 | $20.00 |
Meal Credits – Restaurant/Hospitality:
| Meal Credit | |
| NYC, Long Island, and Westchester: Food Service Worker | $3.85 |
| NYC, Long Island, and Westchester: Service Worker | $4.45 |
| NYC, Long Island, and Westchester: Non-Service Employee | $5.50 |
| Rest of New York State: Food Service Worker |
$3.80 |
| Rest of New York State: Service Worker |
$4.10 |
| Rest of New York State: Non-Service Employee |
$5.20 |
Uniform Maintenance Allowances (per week):
Uniform maintenance pay is based on the number of hours worked, i.e. employees who work over 30 hours per week shall be paid the high rate, employees who work more than 20 hours but fewer than 30 hours shall be paid the medium rate and employees who work 20 hours or fewer shall be paid the low rate. The required rates are set forth below:
| LOW (≤ 20 hours per week) | MEDIUM (between 20 to 30 hours per week) | HIGH (≥ 30 hours per week) | |
| NYC, Long Island & Westchester | $9.50 | $15.75 | $19.90 |
| Rest of New York State | $8.95 | $14.80 | $18.65 |
Exempt Employees:
Effective January 1, 2024, employees eligible under the executive or administrative exemptions must be paid at least:
| Minimum Weekly Salary | |
| NYC, Nassau, Suffolk & Westchester | $1,200 per week ($62,400.00 annually) |
| Rest of New York State | $1,124.20 per week ($58,458.40 annually) |
