Florida tipped minimum wage and tip credit for restaurants in 2026

Florida's minimum wage is $15.00 an hour, and a restaurant that takes a tip credit of up to $3.02 may pay a tipped employee a cash wage of $11.98 an hour, according to the U.S. Department of Labor's state table. Tips must bring each tipped worker to at least $15.00 for every hour worked. The tip credit is optional, and several rules about notice, overtime and tip handling come with it.

What is the minimum wage in Florida for restaurant staff?

The state minimum wage rose in steps under a constitutional amendment approved by voters, and the Department of Labor lists the current figure as $15.00 an hour. The Department also notes that the state wage is scheduled to be adjusted each year by a formula beginning January 1, 2028. Check the Florida Department of Commerce page each year, because an old payroll setting is the most common reason for an underpayment claim.

Non-tipped staff, such as dishwashers, prep cooks and hosts who do not customarily receive tips, are paid at least $15.00 an hour in cash.

What is the tipped cash wage?

The tip credit is the amount you may count toward the minimum wage from tips. For Florida it is up to $3.02 an hour, which leaves a minimum cash wage of $11.98. Tips the employee receives must make up the difference to $15.00 each hour. If they do not, you pay the difference.

You can pay more than the minimum cash wage and take a smaller credit. Some restaurants pay the full $15.00 in cash to simplify payroll and to recruit, and then tips are on top.

Who counts as a tipped employee?

The Department of Labor's table uses a threshold of more than $30 a month in tips. An employee who customarily and regularly receives more than that can be paid the tipped wage. A server, bartender or busser who shares a tip pool usually qualifies, while a dishwasher or line cook does not.

What notice must you give before taking the credit?

The federal rules, set out in the Department of Labor's fact sheet on tipped employees, require you to tell each employee the direct cash wage you will pay, the amount of the tip credit, that the credit cannot exceed the tips they receive, that they keep all their tips apart from a lawful pool, and that the credit applies only if they were told. The notice can be oral or written, but a signed sheet at hire is the easiest to prove.

How do you calculate make-up pay?

Test every workweek. Take the cash wages paid, add the tips received and divide by the hours worked. If the result is under $15.00, you owe the difference for that week. A server who works 30 hours at $11.98 earns $359.40 in cash, and needs $90.60 in tips to reach the $450 minimum for 30 hours. In a slow week with $60 in tips, you owe $30.60 in make-up pay.

How does overtime work for tipped staff?

When a tip credit is taken, overtime is calculated from the full minimum wage, not from the cash wage. The credit cannot be larger for overtime hours than for regular hours. Check that your payroll system builds the overtime rate from $15.00. A default based on the $11.98 cash wage underpays overtime on every check.

What records should you keep?

Keep signed notices, time records, cash wages paid, tips reported and any make-up payments. Review any week in which tips fall below your usual range. An annual reminder to check the wage is worth setting.

What should you do when the wage changes?

When the minimum wage rises, three numbers change at once: the tipped cash wage, the non-tipped wage and the overtime rate. Update all three in payroll on the effective date, and give tipped employees a fresh written notice showing the new cash wage and credit. Update the offer letters and the posted notice too, because a letter showing an old wage is the first thing an employee's lawyer will hold up.

A wage change can fall in the middle of a payroll period. Pay the old rate for hours before the date and the new rate from the date, and ask your payroll provider how it splits a period. Review every employee paid just above the old minimum as well, since a worker at $14.50 may now be below the floor.

How does the new wage affect your menu and schedule?

A higher wage floor changes labor cost per cover. Work out your labor percentage on a typical week before you change prices, and check whether a slow shift still covers its wages. Some owners trim the least busy hours rather than raise prices, and others cross-train staff so fewer people cover more stations. Whatever you choose, do the sums with the cash wage, payroll taxes and the make-up pay you expect on a slow night.

More guides for your business:

• Florida tip pooling and service charges for restaurants
• Florida local minimum wage and paid leave rules for restaurants
• Florida operations charge disclosure law for restaurants

More in the US guides for food businesses.