Minimum wage details for payroll professionals.

The FLSA requires employers to pay covered employees, who are not otherwise exempt to the FLSA, a minimum payroll wage of at least $5.15 per hour.

Youth Minimum Payroll Wage

Unless prohibited by state or local law, employers may pay a youth subminimum payroll wage of no less than $4.25 per hour to employees under age 20 for the first 90 consecutive calendar days - not working days - of initial employment. However, employers may not discriminate against older workers to take advantage of the youth minimum payroll wage.

Tipped Employees

Employers may pay $2.13 per hour to tipped employees. If the $2.13 plus tips does not equal at least the minimum payroll wage of $5.15 per hour, the employer must make up the difference to ensure that each tipped employee makes at least the minimum payroll wage.