Tipped Employees in New York

Effective January 1, 2006, the hourly wage for food service workers receiving tips is $4.25 ($3.85 for 2005 and $4.60 effective January 1, 2007). Employers may pay this lower amount only if an employee's tips, when added to the cash wage, equal or exceed the state minimum wage and provided that if the federal cash wage increases the state cash wage would also increase proportionately. Other rules apply to workers outside of the restaurant industry.