Certified Public Accountants 

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On January 1, 2018, Ohio's minimum wage will increase from $8.15 to $8.30 per hour. The minimum cash wage for tipped employees increased from $4.08 to $4.15 per hour. The state minimum wage applies to employees of businesses with annual gross receipts of more than $305,000 per year.

The Constitutional Amendment [II-34a] passed by Ohio voters in November 2006 states that Ohio’s minimum wage shall increase on January 1 of each year by the rate of inflation.  The state minimum wage is tied to the Consumer Price Index [CPI-W] for urban wage earners and clerical workers for the 12-month period prior to September.  This CPI-W index increased by 1.9 percent over the twelve-month period from September 1, 2016 to August 31, 2017. 

We recommend that you review the pay rates of your employees to ensure compliance with the new minimum wage rates.

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