On January 1, 2014, the minimum wage for employees working in
Florida rose to $7.93 per hour. This represents an
hourly increase of $0.14 over the Florida minimum wage. The
increase is tied to the rate of inflation over the prior year.
Also effective on January 1, 2014, "tipped employees"
in Florida who otherwise meet eligibility requirements for the tip
credit under the federal Fair Labor Standards Act (FLSA) must be
paid a direct cash wage of at least $4.91 per hour. This is an
amount equal to the new Florida minimum of $7.93 per hour, minus
the $3.02 hourly tip credit permitted under Florida law (assuming
that these employees receive enough in tips to generate this
credit).
Employers taking advantage of the FLSA's "Section
7(i)" overtime exception for commission-paid employees of
retail or service establishments should note that the FLSA defines
the exception with reference to the federal minimum-wage
rate rather than state law. Consequently, an employer relying
