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U.S. Master™ Payroll Guide, 2010 Edition 
The U.S. Master Payroll Guide is designed to meet the needs of customers who outsource their payroll, handle their payroll internally, subscribe to an electronic payroll library, or who cannot afford a comprehensive payroll resource.
The minimum wage in Vermont will increase from $7.68 to $8.06 per hour on January 1, Governor Jim Douglas recently announced. The basic wage for tipped employees will also increase from $3.72 to $3.91 per hour. Service or tipped employees are individuals working in places who customarily and regularly receive more than $120 a month in tips for direct and personal service. Tipped employees', like other workers', total earnings during a pay period must equal or exceed $8.06 per hour. If a combination of tips and the basic wage do not meet that requirement, the employer makes up the difference. (State of Vermont, Office of the Governor, Press Release, September 25, 2008.)
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