Wage compliance has a rhythm. Rates step on a handful of predictable dates, payroll-tax filings fall on fixed deadlines, and indexed jurisdictions announce next year's numbers in a known window. The timeline below is checked against the dated schedules in the 50-state center and the hotel ordinance dataset; the sections after it turn that timeline into an operating calendar and a cutover playbook.

Upcoming

As of October 19, 2026, the next listed date is January 1, 2027.

Jump to January 1, 2027 — January 1 rate wave

Full dated timeline · The compliance year, month by month

At a glance#

  • Two rate waves dominate: January 1 (most states) and July 1 (DC, Oregon, Chicago, and the LA-area hotel ordinances).
  • Indexed jurisdictions announce in the fall: CPI-adjusted figures for January 1 land between September and December — the window to update pay bands and exempt-salary floors.
  • Payroll-tax filings are fixed: W-2s normally by January 31 and Form 8027 by the end of February (paper) or March 31 (electronic), with weekend and holiday adjustments. For 2026 wages, W-2s are due February 1, 2027; paper Form 8027 is due March 1, 2027. Forms 941 are quarterly.
  • Mid-week effective dates are the trap: a July 1 increase rarely lands on a workweek boundary, so the week that straddles it must be paid at two rates — resolved per day in the workweek auditor.

Dates marked Annual recur every year. CPI-indexed jurisdictions announce exact figures in the months before each effective date — treat indexed entries as placeholders until the agency publishes the number.

  1. Chicago (employers with 21+ employees): tipped cash wage moves to 76% of the minimum wage#

    The May 20, 2026 ordinance holds the cash percentage at 76% through June 2028 for employers with 21+ employees, and through June 2030 for employers with 4–20. The dollar minimum still adjusts annually: $12.96 cash against $17.05 from July 1, 2026.

  2. July 1 rate wave Annual#

    The mid-year adjustment date: DC, Oregon, Chicago, Cook County, Montgomery County (MD), most LA-area cities, and the major hotel-specific ordinances (LA, Santa Monica, Glendale, Long Beach, West Hollywood) all adjust July 1. Specific changes appear below.

  3. Alaska: minimum wage rises to $14.00#

  4. District of Columbia: minimum wage rises to $18.40#

  5. Oregon: minimum wage rises to $15.55#

  6. Los Angeles: hotel wage rises to $25.00#

    Citywide Hotel Worker Minimum Wage Ordinance (LAMC §186.00 et seq.), as amended by the 2025 "Olympic Wage" Ordinance 188610 and Ordinance 188944 (2026)

  7. Los Angeles: hotel health benefit payment moves to $4.25/hour#

    Citywide Hotel Worker Minimum Wage Ordinance (LAMC §186.00 et seq.), as amended by the 2025 "Olympic Wage" Ordinance 188610 and Ordinance 188944 (2026)

  8. Santa Monica: hotel wage rises to $25.00#

    Hotel Worker Living Wage (SMMC ch. 4.63)

  9. West Hollywood: hotel wage rises to $20.87#

    Hotel Worker Minimum Wage & Hotel Worker Protection Ordinance (WHMC ch. 5.127, 2021)

  10. Glendale: hotel wage rises to $25.00#

    Hotel Workers Protection Ordinance (GMC ch. 5.120, 2022)

  11. Long Beach: hotel wage rises to $26.50#

    Hotel Worker Minimum Wage (LBMC 5.48; Measure N (2012) as raised by Measure RW (March 2024))

  12. District of Columbia: tipped cash wage moves to 56% of the minimum wage#

    FY2026 Budget Support Act schedule: $10.30 against the $18.40 minimum.

  13. Chicago (employers with 4+ employees): minimum wage rises to $17.05#

    Announced by BACP for July 1, 2026; CPI-indexed annually thereafter.

  14. Florida: minimum wage rises to $15.00#

  15. January 1 rate wave Annual#

    Most CPI-indexed state minimum wages (CA, WA, CO, AZ, and others) and many local rates adjust each January 1. Watch state labor-agency announcements each fall.

  16. California hotel recall law (Labor Code §2810.8) becomes inoperative#

    Section 2810.8 is operative until January 1, 2027. AB 858 preserves Labor Commissioner enforcement of violations occurring on or before December 31, 2026 after that date; the statute does not simply disappear. Check for any later enactment.

  17. Michigan: minimum wage rises to $15.00#

  18. Rhode Island: minimum wage rises to $17.00#

  19. Michigan: tipped cash wage moves to 42% of the minimum wage#

  20. California: minimum wage rises to $17.40#

    Announced or enacted general rate; check the state guide for regional, employer-size, occupation, and tipped-wage rules.

  21. Maine: minimum wage rises to $15.70#

    Announced or enacted general rate; check the state guide for regional, employer-size, occupation, and tipped-wage rules.

  22. Montana: minimum wage rises to $11.20#

    Announced or enacted general rate; check the state guide for regional, employer-size, occupation, and tipped-wage rules.

  23. New Jersey: minimum wage rises to $16.48#

    Announced or enacted general rate; check the state guide for regional, employer-size, occupation, and tipped-wage rules.

  24. South Dakota: minimum wage rises to $12.30#

    Announced or enacted general rate; check the state guide for regional, employer-size, occupation, and tipped-wage rules.

  25. Virginia: minimum wage rises to $13.75#

    Announced or enacted general rate; check the state guide for regional, employer-size, occupation, and tipped-wage rules.

  26. Washington: minimum wage rises to $17.73#

    Announced or enacted general rate; check the state guide for regional, employer-size, occupation, and tipped-wage rules.

  27. W-2s due with new tip and overtime reporting for 2026 wages#

    2026 W-2s must report total cash tips reported by the employee (Box 12 code TP), qualified overtime compensation (Box 12 code TT), and the employee's Treasury Tipped Occupation Code (Box 14b). The 2025 transition penalty relief (Notice 2025-62) does not extend to 2026 wages.

  28. Form 8027 (paper) due for 2026 — large food & beverage establishments Annual#

    Annual information return of tip income and allocated tips for each large food or beverage establishment (e-file deadline March 31). Most full-service hotel restaurants and banquet operations qualify.

  29. Alaska: minimum wage rises to $15.00#

  30. Los Angeles: hotel health benefit payment moves to $6.00/hour#

    Citywide Hotel Worker Minimum Wage Ordinance (LAMC §186.00 et seq.), as amended by the 2025 "Olympic Wage" Ordinance 188610 and Ordinance 188944 (2026)

  31. Long Beach: hotel wage rises to $28.00#

    Hotel Worker Minimum Wage (LBMC 5.48; Measure N (2012) as raised by Measure RW (March 2024))

  32. Los Angeles: hotel wage rises to $25.50#

    Enacted Ordinance 188944; separately apply the health-benefit requirement and property coverage.

  33. San Diego: hotel minimum wage rises to $20.50#

    Enacted hospitality schedule for covered hotels with 150 or more guest rooms. See the hotel ordinance brief for coverage.

  34. Hawaii: minimum wage rises to $18.00#

  35. Michigan: tipped cash wage moves to 44% of the minimum wage#

  36. Virginia: minimum wage rises to $15.00#

    Announced or enacted general rate; check the state guide for regional, employer-size, occupation, and tipped-wage rules.

  37. Long Beach: hotel wage rises to $29.50#

    Hotel Worker Minimum Wage (LBMC 5.48; Measure N (2012) as raised by Measure RW (March 2024))

  38. District of Columbia: tipped cash wage moves to 60% of the minimum wage#

  39. Chicago (employers with 21+ employees): tipped cash wage moves to 84% of the minimum wage#

  40. Los Angeles: hotel wage rises to $28.50#

    Enacted Ordinance 188944; separately apply the health-benefit requirement and property coverage.

  41. San Diego: hotel minimum wage rises to $22.00#

    Enacted hospitality schedule for covered hotels with 150 or more guest rooms. See the hotel ordinance brief for coverage.

  42. Michigan: tipped cash wage moves to 46% of the minimum wage#

  43. Chicago (employers with 21+ employees): tipped cash wage moves to 92% of the minimum wage#

  44. Los Angeles: hotel wage rises to $29.00#

    Enacted Ordinance 188944; separately apply the health-benefit requirement and property coverage.

  45. San Diego: hotel minimum wage rises to $23.50#

    Enacted hospitality schedule for covered hotels with 150 or more guest rooms. See the hotel ordinance brief for coverage.

  46. Michigan: tipped cash wage moves to 48% of the minimum wage#

  47. Los Angeles: hotel wage rises to $30.00#

    Citywide Hotel Worker Minimum Wage Ordinance (LAMC §186.00 et seq.), as amended by the 2025 "Olympic Wage" Ordinance 188610 and Ordinance 188944 (2026)

  48. San Diego: hotel wage rises to $25.00#

    Hospitality and Event-Center Minimum Wage Ordinance (adopted September 2025)

  49. District of Columbia: tipped cash wage moves to 65% of the minimum wage#

  50. Chicago (employers with 21+ employees): tipped cash wage moves to 100% of the minimum wage#

    Full parity for employers with 21+ employees. The smaller-employer schedule appears separately below.

  51. Chicago (4–20 employees): tipped cash percentage becomes 84%#

    The dollar cash floor uses the then-current Chicago minimum wage under the smaller-employer schedule.

  52. Michigan: tipped cash wage moves to 50% of the minimum wage#

    Tip credit preserved permanently at 50% of the minimum wage from 2031 (SB 8 / PA 6 of 2025).

  53. Chicago (4–20 employees): tipped cash percentage becomes 88%#

    The dollar cash floor uses the then-current Chicago minimum wage under the smaller-employer schedule.

  54. District of Columbia: tipped cash wage moves to 70% of the minimum wage#

  55. Chicago (4–20 employees): tipped cash percentage becomes 94%#

    The dollar cash floor uses the then-current Chicago minimum wage under the smaller-employer schedule.

  56. Chicago (4–20 employees): tipped cash percentage becomes 100%#

    The dollar cash floor uses the then-current Chicago minimum wage under the smaller-employer schedule.

  57. District of Columbia: tipped cash wage moves to 75% of the minimum wage#

    Permanent cap — Initiative 82's full phase-out was repealed.

The compliance year, month by month#

The dated timeline above tells you what changes; this table tells you when to act so a change is scheduled, not discovered in a payroll week.

The hotel wage-compliance year
MonthWhat landsWhat to do
JanuaryThe January 1 minimum-wage wave (most states and many cities); new exempt-salary floorsConfirm new rates posted and in payroll; re-test exempt employees against the new state salary floors; prepare W-2s for the adjusted deadline (Feb. 1, 2027 for 2026 wages) with the new tip (Box 12 TP / 14b TTOC) and overtime (Box 12 TT) entries; file Q4 Form 941
FebruaryForm 8027 paper-filing deadline (large food/beverage establishments)File Form 8027 (or calendar the March 31 e-file date); reconcile reported tips and any allocation
MarchForm 8027 electronic-filing deadline (Mar. 31)Complete tip reporting; begin gathering July 1 ordinance bulletins as cities publish
April–JuneJuly 1 jurisdictions publish their bulletins (DC, Oregon, Chicago, the LA-area hotel ordinances)Stage the July 1 rates; note the LA-area hotel rates drive Santa Monica and Glendale by reference; file Q1 Form 941 (Apr. 30); run the cutover runbook below
JulyThe July 1 wave — including hotel-specific ordinance and health-benefit steps; mid-week effective datesApply the new rates per day across the straddling workweek; update written tip-credit notices; swap wage posters; file Q2 Form 941 (Jul. 31)
August–SeptemberFlorida’s final September 30 step occurred in 2026; $15.00 remains through 2027, with annual indexing from January 1, 2028Schedule the Florida change before the payroll year turns; watch for the first CPI announcements
October–DecemberCPI-indexed states (CA, WA, CO, AZ, and others) announce January 1 figuresUpdate pay bands and exempt-salary floors as numbers publish — not in the December payroll week; re-issue tip-credit notices that reference the changing cash wage; file Q3 Form 941 (Oct. 31)

Payroll-tax dates are the federal defaults; a date falling on a weekend or holiday shifts to the next business day, and state filings have their own calendars. The wage-rate entries are enacted schedules, never proposals (see the methodology).

Rate-change cutover runbook#

A rate increase is not a one-field change in the payroll system; for hotels it is a small project, and the mid-year wave is where most errors happen. The checklist for each cutover:

  • Handle the mid-week boundary. A January 1 or July 1 increase rarely falls on the first day of a workweek. The week that straddles the change is paid at the old rate through the day before the effective date and the new rate from the effective date — resolved per day, exactly as the workweek auditor reconstructs it.
  • Recompute overtime across the straddle. Apply each effective wage floor to the work it governs, then compute the workweek regular rate using the applicable weighted-average or other lawful method. A mid-week floor change does not create separate FLSA workweeks.
  • Update written tip-credit notices. Give the notice required by each governing law before taking the credit, and update it when the required disclosed information changes. Federal notice need not be written, although a written record is prudent; New York requires written notice. A stale date alone is not the same as failing a statutory notice requirement. See tip credit.
  • Re-test exempt salaries. When a state's exempt-salary floor rises (California and others index it to the minimum wage), re-confirm every exempt employee still clears it; a manager who no longer does is non-exempt until the salary is raised.
  • Swap the posters and update systems of record. Replace required wage posters, update the POS tip-credit configuration, and confirm the new floor flows to every property and pay code.
  • Recheck workload and premium thresholds. Check each hotel-ordinance health-benefit and workload provision separately; their effective dates and calculation bases do not necessarily match a July wage adjustment.

Key authorities#

  • Scheduled rate steps are drawn from enacted state and local schedules; the timeline is checked alongside the dated records used by the state guides and the hotel ordinance brief.
  • Filing deadlines: IRS Forms W-2 (furnish by Jan. 31), 8027 (Feb. 28 paper / Mar. 31 electronic), and 941 (quarterly); confirm against current IRS instructions, which control.
  • OBBBA W-2 reporting (Box 12 codes TP/TT, Box 14b TTOC) per TD 10044 — see tip tax and payroll.