Florida Minimum Wage Guide for 2025 - 2026

Florida Minimum Wage - Historical Rates Table

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Florida Special Minimum Wage

There are a few exceptions in which employers may pay workers a special minimum wage.

Exceptions may apply to the following:

• Tipped Employees
• Agricultural Workers
• Workers receiving overtime pay

Florida Minimum Wage for Tipped Employees

Under the Fair Labor Standards Act (FLSA), employers of businesses with tipped employees meeting certain eligibility requirements for the tip credit may credit towards satisfaction of the minimum wage tips up to the amount of the allowable FLSA tip credit of 2003. In this case, the employer must pay tipped employees a direct wage.

If an employer is to pay tipped employees a direct wage, the direct wage is calculated as equal to the current minimum wage of $14.00 minus the 2003 tip credit of $3.02. The employer must pay employees a direct hourly wage rate of $10.98.

Tax on Tips Update from the One Big Beautiful Bill Act

Signed by President Trump on July 4, 2025, the One Big Beautiful Bill Act allows applicable employees, including those self-employed, to claim a tax reduction on qualified tips received from his or her occupation. The tip tax deduction is effective from January 1, 2025 through December 31, 2028.

The occupation must be listed by the IRS as “customarily and regularly” receiving tips and must be reported on a Form W-2 or other applicable statements that report qualified tips (ex: Form 4137 for tips not reported to the employer).

An employee can deduct an annual maximum amount of $25,000. For self-employed individuals, the deduction amount cannot exceed his or her net income from the trade or business where the tips were earned. If an employee’s modified adjusted gross income (MAGI) exceeds $150,000, or $300,000 for employees filing taxes jointly, the amount allowed to be deducted will be reduced by $100 for each $1,000 earned above the MAGI.

To be eligible for the tip tax deduction, employees must include a Social Security number on the tax return for the given tax year. If married, the employee must also file jointly to remain eligible. Even if individuals opt for a standard deduction (vs. itemized deductions) on a tax return, the individual is still eligible for the annual maximum deduction for tipped wages.

Note that self-employed individuals categorized in a Specific Trade or Business (SSTB) under section 199A are NOT eligible.

Tip Reporting Requirements

All employers must file information returns to the IRS or Social Security Administration (SSA), as well as deliver the applicable forms, including a W-2, to employees that show the cash tips received and the occupation of the tip recipient.

Overtime Pay

The state of Florida recognizes the federal overtime regulations set forth by the FLSA. If an employee works more than 40 hours in an average seven-day workweek, the employee is to receive an overtime rate of 1.5x of the employee's regular hourly rate.

Florida Minimum Wage Exemptions

Despite the Florida state minimum wage being set to $14 per hour, certain exemptions and special cases apply under federal law.

These exemptions and special rules may apply to the following:

• Small Businesses - Small businesses that make less than $110,000 annually may pay their employees an hourly rate of $4.00 per hour.
• Agricultural Workers - To reflect seasonal fluctuations within the agriculture industry, agricultural and seasonal workers are to be paid the federal minimum wage of $7.25 per hour.
• Local and State Employees - Employees of Florida state and local governments' wage scales are determined by collective bargaining agreements.
• Non-Profit Organizations - Non-profit organizations that are unable to provide the minimum wage of the state are eligible to receive exemptions from the Department of Labor.
• Student Learners - If enrolled in vocational educational programs, student learners may be paid a minimum wage of $4.25 per hour.

Florida Meal and Rest Breaks

Florida does not require employers to give specific meal or rest breaks to adult employees. However, employers that offer employees breaks must adhere to the specific guidelines set forth by the FLSA regarding meal and rest breaks. 

Florida Minimum Wage Posting Requirements

For compliance with Florida labor laws, employers must visibly display the Florida minimum wage in a conspicuous location that all employees have access to in the workplace. The state makes available a Florida Minimum Wage Notice that can be used. An all-in-one Florida Labor Law Poster will cover all the required state and federal labor law postings.

Note that each time the minimum wage is updated, the labor law poster must be replaced in the workplace. A labor law poster subscription service will automatically provide updated mandatory notices that need to be posted for employees as additional changes take place with Florida's state or local laws.

Penalties for Non-Compliance

If an employee has not received the lawful minimum wage, the employer must be notified by the employee of the claim. After giving the employer 15 days to resolve the issue of unpaid wages, an employee can bring a civil action lawsuit against the employer.

If an employer is found liable for violating Florida minimum wage requirements, they may receive a fine of $1,000 per violation, payable to the state. That is in addition to any legal fees and payment to employees of unpaid wages.  

Final Thoughts on Florida Minimum Wage

Businesses struggling to maintain minimum wage compliance or manage payroll may want to consider outsourcing payroll to a Florida payroll services company. Areas for additional knowledge and learning include the basics of payroll and what to know about modern payroll software.  

To learn more about how Employer Pass is helping countless businesses maintain minimum wage compliance, contact us today or use the find a provider tool.