Wage & Hour Changes 2027: Calendar for US Employers
Every federal and state wage-and-hour change on the 2027 calendar — minimum wages, exempt salaries, W-2 overtime and tip reporting, pending DOL rules — with dates and sources.
How to use this page: it lists, in date order, what changes for US employers in late 2026 and 2027 and links to the calculator or guide for each item. We update it as states and agencies announce changes. Items marked pending are not final.
Already in effect (2026)
| Date | Change | Details |
|---|---|---|
| Apr 13, 2026 | Final IRS rules for No Tax on Tips — list of 71 tipped occupations | No Tax on Tips Calculator |
| May 15, 2026 | DOL formally restores the $684/week federal exempt salary | FLSA salary threshold 2026 |
| Jan 5 & May 28, 2026 | DOL opinion letters on bonuses (FLSA2026-2, -6) and exempt employees in hourly shifts (FLSA2026-5) | Bonuses and overtime · Exempt staff paid hourly |
| Jul 1, 2026 | Mid-year minimum wage increases: Alaska $14.00, Oregon (three regions), District of Columbia $18.40 | Current state minimum wages |
| Aug 6, 2026 | IRS updates the No Tax on Overtime FAQs (Fact Sheet 2026-13) | No Tax on Overtime Calculator |
| Sep 30, 2026 | Florida minimum wage reaches $15.00 | Current state minimum wages |
January 1, 2027
| Change | What to do | Guide |
|---|---|---|
| Minimum wage increases in 15 states (AZ, CA, CO, CT, ME, MI, MN, MT, NE, NJ, OH, RI, SD, VA, WA) | Update hourly rates and posters | Minimum wage by state 2027 |
| New York minimum wage does not increase | No January change; watch for a possible March 1 increase | Minimum wage by state 2027 |
| California exempt salary rises to $72,384; Washington to $92,196 (51+ employees) | Raise salaries or reclassify before January 1 | Exempt salary threshold by state 2027 |
| First Forms W-2 with box 12 code TT (qualified overtime) and code TP (tips) — for tax year 2026, issued by early 2027 | Payroll must separate the FLSA overtime premium and tips by occupation | W-2 codes TT and TP |
Later in 2027
| Date | Change | Status |
|---|---|---|
| Mar 1, 2027 | New York $17.60 / $16.55 | Pending — requires legislative approval |
| Jul 1, 2027 | Alaska $15.00; Oregon and DC inflation adjustments | Alaska scheduled; OR/DC amounts announced in spring |
| 2026–2027 | DOL independent contractor and joint employer final rules (proposed Feb and Apr 2026) | Pending — not final as of Oct 17, 2026 |
| Dec 31, 2028 | No Tax on Tips and No Tax on Overtime deductions end after tax year 2028 | Scheduled by statute |
Year-end checklist for HR and payroll
- Rates: update every state and city minimum wage effective January 1, 2027.
- Exempt employees: compare salaries with the 2027 state thresholds.
- W-2 prep: confirm payroll captures the overtime premium (code TT) separately from total overtime pay, and tips with occupation codes (code TP, box 14b).
- Bonuses: check that announced bonuses are included in the regular rate (FLSA2026-2).
- Contractors: review classification; a new federal test may be finalized in 2027.
Sources
- U.S. DOL — Minimum Wage Laws in the States
- U.S. DOL — Opinion letters news release, May 29, 2026
- Treasury/IRS — TD 10044, tipped occupations
- IRS — Fact Sheet 2026-13
- California DIR — 2027 minimum wage and exempt salary
- New York State — Minimum wage for 2027
- Dechert — DOL proposed contractor and joint employer rules
- 26 U.S.C. §224 and §225
Try our free calculators
Verify the numbers for your specific situation — built on the same DOL sources cited above.
Related reading
- Exempt Salary Threshold by State 2027 (and 2026)The federal exempt salary stays at $684/week in 2027, but California, Washington and other states set much higher floors. Table of 2026 and 2027 thresholds with sources.
- Minimum Wage by State 2027: Every Increase on January 1Fifteen states raise their minimum wage on January 1, 2027, New York freezes, and more increases follow mid-year. Full table with the source for each rate.
- W-2 Box 12 Codes TT and TP Explained (No Tax on Overtime and Tips)Starting with 2026 W-2s, code TT reports qualified overtime and code TP reports cash tips. What each number means, how it maps to Schedule 1-A, and what to do if it is wrong.
Not legal advice. This article is for informational purposes only. Compliance obligations depend on employer-specific facts, collective bargaining agreements, and applicable jurisdictions. Consult qualified counsel before acting on any information here.