Tax Tip #284

Important update for NY employers and employees — the state has announced its minimum wage adjustments, effective January 1, 2026.

General minimum wage

• NYC, Suffolk, Nassau & Westchester Counties (NYC)
• $17.00 per hour (up $0.50)
• All other areas of the state
• $16.00 per hour (up $0.50) 

Industry-specific minimum wages 

• Tipped hospitality service workers
• $14.15 (NYC) & $13.30 (NYS)
• Tipped hospitality food service workers
• $11.35 (NYC) & $10.70 (NYS)
• Home care aides
• $19.65 (NYC) & $18.65 (NYS)
  

Employers and employees should review pay rates now to ensure they reflect the new minimum wage increases.