




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 Florida will increase from $6.67 per hour to $6.79 per hour on January 1, 2008. The minimum wage applies to all employees in the state who are covered by the federal minimum wage. The definitions of “employer,” “employee,” and “wage” are the same as established under the federal Fair Labor Standards Act (FLSA).
Employers of “tipped employees” who meet eligibility requirements for the tip credit under the FLSA may count tips actually received as wages under the FLSA. However, the employer must pay “tipped employees” a direct wage, calculated as equal to the current minimum wage minus the 2003 tip credit ($3.02). Effective January 1, 2008, the direct hourly wage will be $3.77 ($6.79 - $3.02).
On November 2, 2004, Florida voters approved a constitutional amendment to create a state minimum wage. Florida law requires the Agency for Workforce Innovation to recalculate a new minimum wage on September 30 of each year, effective January 1. The minimum wage for 2008 represents a 1.85% change in the federal consumer price index for urban wage earners and clerical workers in the South Region for the 12-month period prior to September 1, 2007. (Florida Agency for Workforce Innovation, October 2007.)
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