Business Tax Deadlines

Compliance calendar 2027

2027 minimum wage increases

102 scheduled changes, by effective date.

2027 at a glance

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Every 2027 change

January 1, 2027 73 jurisdictions

  1. JAN1Fri
    State · announced
    $17.48 from $16.94 (+$0.54) · Connecticut DOL lists '$17.48 effective on January 1, 2027' (ECI adjustment under CGS 31-58(i)).
  2. JAN1Fri
    State · statute
    $15.00 from $13.73 (+$1.27) · Beginning January 1, 2027, $15.00.' LEO page confirms. Tipped rate becomes 42% ($6.30, computed).
  3. JAN1Fri
    State · announced
    $11.87 from $11.41 (+$0.46) · Adjusted for inflation on Jan. 1, 2027, to $11.87 an hour for all employers in the state' (3.99% increase); training wage $9.68.
  4. JAN1Fri
    State · statute
    $17.00 from $16.00 (+$1.00) · RIGL 28-12-3 as amended by P.L. 2025, ch. 222 and ch. 223 (eff. 2025-06-24): 'Commencing January 1, 2027: $17.00 per hour.' No rate is...
  5. JAN1Fri
    State · statute
    $13.75 from $12.77 (+$0.98) · Va. Code 40.1-28.10 as amended by 2026 Acts cc. 350 and 351 (HB 1 / SB 1): from 2027-01-01 until 2028-01-01, the greater of $13.75 or the...
  6. JAN1Fri
    State · indexed, amount TBA
    amount to be announced · Annual CPI adjustment under A.R.S. 23-363(B); the Industrial Commission announces the new rate after BLS publishes the August CPI...
  7. JAN1Fri
    State · indexed, amount TBA
    amount to be announced · Director of Finance calculates the adjusted rate by August 1 (lesser of 3.5% or CPI-W change), effective January 1. The 2027 figure was...
  8. JAN1Fri
    State · indexed, amount TBA
    amount to be announced · Annual cost-of-living adjustment under Colo. Const. art. XVIII sec. 15; CDLE publishes the new figure in its annual PAY CALC Order...
  9. JAN1Fri
    State · indexed, amount TBA
    amount to be announced · Statute requires a cost-of-living increase each January 1 based on CPI-W (Northeast Region) August-over-August, rounded to the nearest 5...
  10. JAN1Fri
    State · indexed, amount TBA
    amount to be announced · Department computes the cost-of-living adjustment by September 30, 2026 from the August 2025 to August 2026 CPI change, rounded to the...
  11. JAN1Fri
    State · amount TBA
    amount to be announced · 48-1203(2) as amended by LB258 (Laws 2026, operative 2026-07-18): the minimum wage 'shall be increased on January 1, 2027, and on January...
  12. JAN1Fri
    State · indexed, amount TBA
    amount to be announced · On January 1 of each year the minimum wage increases by any increase in CPI-W for the 12 months prior to the preceding September 30 (or...
  13. JAN1Fri
    State · indexed, amount TBA
    amount to be announced · From 2027 the Commissioner adjusts both regional rates annually by the rate of change in the average of the three most recent 12-month...
  14. JAN1Fri
    State · indexed, amount TBA
    amount to be announced · On September 30 each year the rate is increased effective the following January 1 by the CPI-W inflation rate for the prior 12 months...
  15. JAN1Fri
    State · indexed, amount TBA
    amount to be announced · Adjusted each Jan 1 by the Aug-over-Aug increase in CPI-U (all items, U.S. city average), rounded UP to the nearest 5 cents, never...
  16. JAN1Fri
    State · indexed, amount TBA
    amount to be announced · Each Jan 1 the rate rises by the smaller of 5% or the CPI-U (U.S. city average, NSA) increase for the 12 months preceding the previous...
  17. JAN1Fri
    State · indexed, amount TBA
    amount to be announced · L&I calculates the new rate by September 30 each year using the 12-month CPI-W change, rounded to the nearest cent, effective January 1....
  18. JAN1Fri
    City ordinance · ordinance
    Boulder (city), CO - all employers
    $18.17 from $16.82 (+$1.35) · Ordinance 8664 schedule.
  19. JAN1Fri
    City ordinance · announced
    $19.84 from $19.29 (+$0.55) · Announced 2026-08-06 (CPI-W first-half 2026 vs first-half 2025, +2.86%).
  20. JAN1Fri
    City ordinance · announced
    Denver (City and County), CO - tipped food and beverage workers
    $16.82 from $19.29 (-$2.47) · $19.84 less $3.02 tip credit.
  21. JAN1Fri
    City ordinance · ordinance
    Edgewater, CO - all employers
    $19.99 from $18.17 (+$1.82) · Council-approved schedule (tipped $16.97).
  22. JAN1Fri
    City ordinance · announced
    Minneapolis, MN - all employers
    $17.02 from $16.37 (+$0.65) · Posted on the city's minimum wage site.
  23. JAN1Fri
    City ordinance · ordinance
    Portland, ME - all employers
    $17.75 from $16.75 (+$1.00) · Chapter 33 Sec. 33.7(b)(iii), adopted by referendum 11/4/2025.
  24. JAN1Fri
    Sector ordinance · indexed, amount TBA
    amount to be announced · Adjusted annually with inflation (CPI through September 30 of the prior year) per the city flyer
  25. JAN1Fri
    City ordinance · amount TBA
    Bellingham, WA - all employers
    amount to be announced · Set at $2.00 above the WA state minimum wage, so it moves with L&I's Sept 30 CPI-W announcement.
  26. JAN1Fri
    City ordinance · indexed, amount TBA
    Belmont, CA - all employers
    amount to be announced · Lesser of 3.5% or prior-year regional CPI increase, with catch-up provision; rounded to nearest $0.05
  27. JAN1Fri
    County ordinance · amount TBA
    amount to be announced · From 2027 the rate keeps pace with the year-over-year Denver-Aurora-Lakewood CPI (all items, published each August).
  28. JAN1Fri
    City ordinance · amount TBA
    Burien, WA - large employers
    amount to be announced · Prior year's rate + CPI-W (12 months ending August); published by Oct 15.
  29. JAN1Fri
    City ordinance · amount TBA
    Burien, WA - medium employers
    amount to be announced · Equal to the 2027 large-employer rate (phase-in complete).
  30. JAN1Fri
    City ordinance · amount TBA
    Burien, WA - small employers
    amount to be announced · 2027 large-employer rate minus $2.00; gap then shrinks $0.50/yr.
  31. JAN1Fri
    City ordinance · indexed, amount TBA
    Burlingame, CA - all employers
    amount to be announced · January 1, 2027: $17.86 plus 2026 CPI'; a negative CPI will not lower the wage
  32. JAN1Fri
    City ordinance · indexed, amount TBA
    Cupertino, CA - all employers
    amount to be announced · Annual CPI adjustment each January 1 under CMC 3.37
  33. JAN1Fri
    City ordinance · indexed, amount TBA
    Daly City, CA - all employers
    amount to be announced · Adjusted annually January 1 based on the Regional CPI
  34. JAN1Fri
    City ordinance · indexed, amount TBA
    East Palo Alto, CA - all employers
    amount to be announced · Adjusted annually January 1 based on the Regional CPI
  35. JAN1Fri
    City ordinance · indexed, amount TBA
    El Cerrito, CA - all employers
    amount to be announced · August-to-August CPI change (SF-Oakland-Hayward), percentage rounded down to two decimals, wage rounded down to the cent
  36. JAN1Fri
    City ordinance · indexed, amount TBA
    Everett, WA - all covered employers
    amount to be announced · Annual CPI adjustment; the remaining $1.00 covered-employer gap is scheduled to close under Initiative 24-01 (final step date not stated...
  37. JAN1Fri
    City ordinance · indexed, amount TBA
    Flagstaff, AZ - all employers
    amount to be announced · CPI-U (U.S. city average) Aug-to-Aug, rounded to nearest $0.05; announced in the fall.
  38. JAN1Fri
    City ordinance · indexed, amount TBA
    Foster City, CA - all employers
    amount to be announced · Regional CPI increase, not to exceed 3.0%
  39. JAN1Fri
    City ordinance · indexed, amount TBA
    Half Moon Bay, CA - all employers
    amount to be announced · Adjusted by regional CPI-U each January 1
  40. JAN1Fri
    City ordinance · indexed, amount TBA
    Hayward, CA - large employers (26 or more employees)
    amount to be announced · CPI SF-Oakland-Hayward, max 5%; bulletin by October 1
  41. JAN1Fri
    County ordinance · indexed, amount TBA
    Howard County, MD - all tiers
    amount to be announced · Increases 'set after that by the Consumer Price Index for All Urban Consumers (CPI-U) starting in January 2027'.
  42. JAN1Fri
    County ordinance · indexed, amount TBA
    amount to be announced · Rate adjusted every Jan 1; smaller-employer tiers phase up toward the base rate under the ordinance (schedule not on page).
  43. JAN1Fri
    State regional rate · indexed, amount TBA
    amount to be announced · From 1/1/2027 adjusted by the rate of change in the 3-year average (Aug 1-Jul 31 periods) of the non-seasonally adjusted Northeast-region...
  44. JAN1Fri
    City ordinance · indexed, amount TBA
    Los Altos, CA - all employers
    amount to be announced · Adjusted by Bay Area CPI each January 1 per Ordinance 2016-424
  45. JAN1Fri
    City ordinance · indexed, amount TBA
    Menlo Park, CA - all employers
    amount to be announced · CPI SF area, August to August, capped at 3%; notice by December 1
  46. JAN1Fri
    City ordinance · indexed, amount TBA
    Mountain View, CA - all employers
    amount to be announced · Regional CPI adjustment each January 1; rate calculated in the fall
  47. JAN1Fri
    State regional rate · indexed, amount TBA
    New York City, NY - all employers
    amount to be announced · From 1/1/2027 adjusted by the rate of change in the 3-year average (Aug 1-Jul 31 periods) of the non-seasonally adjusted Northeast-region...
  48. JAN1Fri
    City ordinance · indexed, amount TBA
    Novato, CA - businesses with 26+ employees
    amount to be announced · CPI-W SF-Oakland-Hayward or 3.5%, whichever is less
  49. JAN1Fri
    City ordinance · indexed, amount TBA
    Oakland, CA - all employers
    amount to be announced · Annual CPI adjustment each January 1 under Measure FF
  50. JAN1Fri
    Sector ordinance · indexed, amount TBA
    amount to be announced · Annual CPI adjustment each January 1 under Measure Z
  51. JAN1Fri
    City ordinance · indexed, amount TBA
    Palo Alto, CA - all employers
    amount to be announced · Regional CPI adjustment each January
  52. JAN1Fri
    City ordinance · indexed, amount TBA
    Petaluma, CA - all employers
    amount to be announced · Adjusted by the June prior-year Bay Area CPI-W
  53. JAN1Fri
    City ordinance · indexed, amount TBA
    Redwood City, CA - all employers
    amount to be announced · CPI August-to-August; a decrease in CPI does not reduce the wage
  54. JAN1Fri
    State regional rate · indexed, amount TBA
    amount to be announced · From 1/1/2027 adjusted by the rate of change in the 3-year average (Aug 1-Jul 31 periods) of the non-seasonally adjusted Northeast-region...
  55. JAN1Fri
    City ordinance · indexed, amount TBA
    Renton, WA - all covered employers
    amount to be announced · Single rate going forward; adjusts with Seattle-Tacoma-Bellevue inflation.
  56. JAN1Fri
    City ordinance · indexed, amount TBA
    Richmond, CA - all employers
    amount to be announced · Annual CPI adjustment under Ordinance 15-17 N.S.
  57. JAN1Fri
    City ordinance · indexed, amount TBA
    Rockland, ME - employers with more than 25 employees
    amount to be announced · Each Jan 1 from 2025, CPI-U Northeast Aug-over-Aug increase, rounded to nearest $0.05; rises to match the state rate if the state rate is...
  58. JAN1Fri
    City ordinance · indexed, amount TBA
    Saint Paul, MN - macro/large/small
    amount to be announced · Half of the MN DLI statutory inflation percentage, rounded to the cent.
  59. JAN1Fri
    City ordinance · indexed, amount TBA
    San Carlos, CA - all employers
    amount to be announced · Previous year x (1 + August CPI-U increase), max 3.5%, no rounding; employers notified by November 1
  60. JAN1Fri
    City ordinance · indexed, amount TBA
    San Diego, CA - all employers
    amount to be announced · Annual CPI adjustment each January 1 under SDMC Ch. 3 Art. 9
  61. JAN1Fri
    City ordinance · indexed, amount TBA
    San Jose, CA - all employers
    amount to be announced · Annual CPI adjustment each January 1
  62. JAN1Fri
    City ordinance · indexed, amount TBA
    San Mateo (city), CA - all employers
    amount to be announced · CPI adjustment capped at 3.5% with catch-up provision
  63. JAN1Fri
    County ordinance · indexed, amount TBA
    amount to be announced · Annual adjustment each January 1 (bulletin with calculation posted by county)
  64. JAN1Fri
    City ordinance · indexed, amount TBA
    Santa Clara, CA - all employers
    amount to be announced · Prior-year CPI (SF-Oakland-San Jose); calculated rate typically available mid-September
  65. JAN1Fri
    City ordinance · indexed, amount TBA
    Santa Rosa, CA - all employers
    amount to be announced · June-to-June CPI-W percentage applied to prior rate; published by October 31
  66. JAN1Fri
    Sector ordinance · indexed, amount TBA
    SeaTac (hospitality and transportation employers), WA - covered hospitality/transportation employers
    amount to be announced · City Manager bulletin due by Oct 15 each year (SMC 7.45.050).
  67. JAN1Fri
    City ordinance · indexed, amount TBA
    Seattle, WA - all employers
    amount to be announced · OLS announces the next year's rate in the fall (CPI-W Seattle-Tacoma-Bellevue).
  68. JAN1Fri
    City ordinance · indexed, amount TBA
    Sonoma (city), CA - all employers
    amount to be announced · CPI increase each January, maximum 3.5%
  69. JAN1Fri
    City ordinance · indexed, amount TBA
    South San Francisco, CA - all employers
    amount to be announced · Annual CPI adjustment each January 1 under SSFMC 8.71
  70. JAN1Fri
    City ordinance · indexed, amount TBA
    Sunnyvale, CA - all employers
    amount to be announced · Annual regional CPI adjustment
  71. JAN1Fri
    City ordinance · indexed, amount TBA
    Tucson, AZ - all employers
    amount to be announced · Annual CPI increase; also rises automatically to match any higher federal or state minimum.
  72. JAN1Fri
    City ordinance · indexed, amount TBA
    Tukwila, WA - all covered employers
    amount to be announced · Adjusted for inflation per TMC 5.63.
  73. JAN1Fri
    City ordinance · indexed, amount TBA
    West Hollywood, CA - all non-hotel employers
    amount to be announced · CPI-W LA-Long Beach-Anaheim; increase no less than 1.0% and no more than 4.0%

July 1, 2027 29 jurisdictions

  1. JUL1Thu
    State · ballot measure
    $15.00 from $14.00 (+$1.00) · 2024 Ballot Measure 1 (amending AS 23.10.065) sets $15.00 effective July 1, 2027.
  2. JUL1Thu
    State · indexed, amount TBA
    amount to be announced · Annual CPI-U adjustment under D.C. Code 32-1003(a)(6); the Mayor must publish the new rate at least 30 days before it takes effect.
  3. JUL1Thu
    State · indexed, amount TBA
    amount to be announced · The standard rate is adjusted each year by the March-to-March increase, if any, in the U.S. City Average CPI, rounded to the nearest 5...
  4. JUL1Thu
    Sector ordinance · ordinance
    $25.50 from $25.00 (+$0.50) · Per Ord. 188944 (effective 6/29/2026) chart; health benefit $6.00/hr
  5. JUL1Thu
    City ordinance · ordinance
    Saint Paul, MN - micro businesses
    $15.00 from $16.37 (-$1.37) · Final scheduled micro step; indexed thereafter.
  6. JUL1Thu
    Sector ordinance · ordinance
    $22.00 from $21.06 (+$0.94)
  7. JUL1Thu
    Sector ordinance · ordinance
    San Diego - Hospitality Minimum Wage, CA - hotels and amusement parks
    $20.50 from $19.00 (+$1.50)
  8. JUL1Thu
    Sector ordinance · ordinance
    $25.50 from $25.00 (+$0.50) · SMMC 4.63.015(b)(2) matches the City of LA hotel rate (LAMC 186.02(A)(1)); LA chart shows $25.50 from 7/1/2027
  9. JUL1Thu
    City ordinance · indexed, amount TBA
    Alameda, CA - all employers
    amount to be announced · Adjusted Annually by the Consumer Price Index (CPI-W)' July 1, 2027
  10. JUL1Thu
    City ordinance · indexed, amount TBA
    Berkeley, CA - all employers
    amount to be announced · Annual CPI adjustment each July 1 under BMC 13.99
  11. JUL1Thu
    City ordinance · indexed, amount TBA
    Chicago, IL - employers with 4+ employees
    amount to be announced · CPI or 2.5%, whichever is lower.
  12. JUL1Thu
    City ordinance · amount TBA
    Chicago, IL - tipped workers
    amount to be announced · 2023 'One Fair Wage' ordinance scheduled 8-point annual steps toward 100% of the minimum wage by 2028-07-01; the 2026 notice ($12.96 =...
  13. JUL1Thu
    County ordinance · indexed, amount TBA
    amount to be announced · Greatest of federal, Illinois, or CPI-adjusted county rate; CPI step skipped if county unemployment is 8.5%+.
  14. JUL1Thu
    City ordinance · indexed, amount TBA
    Emeryville, CA - all employers
    amount to be announced · Annual CPI adjustment each July 1 under the Emeryville Minimum Wage and Paid Sick Leave Ordinance
  15. JUL1Thu
    City ordinance · indexed, amount TBA
    Fremont, CA - all employers
    amount to be announced · 2027: 2026 wage plus inflation adjustment'; bulletin published by April 1
  16. JUL1Thu
    City ordinance · indexed, amount TBA
    Los Angeles (city), CA - all employers
    amount to be announced · CPI-W LA metro; new rate announced February 1, effective July 1
  17. JUL1Thu
    County ordinance · indexed, amount TBA
    amount to be announced · CEO determines increase from prior November CPI-W (LA metro)
  18. JUL1Thu
    City ordinance · indexed, amount TBA
    Malibu, CA - all employers
    amount to be announced · CPI-W LA-Long Beach-Anaheim, November-to-November
  19. JUL1Thu
    City ordinance · indexed, amount TBA
    Milpitas, CA - all employers
    amount to be announced · Bay Area CPI adjustment each July 1
  20. JUL1Thu
    County ordinance · indexed, amount TBA
    Montgomery County, MD - large employer
    amount to be announced · Annual CPI-W adjustment under Code 27-68(b).
  21. JUL1Thu
    County ordinance · indexed, amount TBA
    Montgomery County, MD - mid-sized employer
    amount to be announced · CPI-W adjustment plus, if that is under $0.50, 1% of prior-year rate up to $0.50 total, until equal to the large-employer rate (2017...
  22. JUL1Thu
    County ordinance · indexed, amount TBA
    Montgomery County, MD - small employer
    amount to be announced · Same catch-up formula as mid-sized until parity.
  23. JUL1Thu
    State regional rate · amount TBA
    amount to be announced · Standard rate + $1.25 after BOLI's April 30 CPI calculation.
  24. JUL1Thu
    State regional rate · amount TBA
    amount to be announced · Standard rate - $1.00.
  25. JUL1Thu
    State regional rate · amount TBA
    amount to be announced · CPI-U March-to-March adjustment announced by April 30.
  26. JUL1Thu
    City ordinance · indexed, amount TBA
    Pasadena, CA - all employers
    amount to be announced · Annual CPI adjustment each July 1 under PMC 5.02
  27. JUL1Thu
    City ordinance · indexed, amount TBA
    San Francisco, CA - all employers
    amount to be announced · Adjusted each July 1 by the annual CPI increase
  28. JUL1Thu
    City ordinance · indexed, amount TBA
    Santa Monica, CA - all employers
    amount to be announced · CPI-W LA metro; aligned with LA County unincorporated rate
  29. JUL1Thu
    Sector ordinance · indexed, amount TBA
    amount to be announced · CPI-W LA-Long Beach-Anaheim each July 1 (floor 1.0%, cap 4.0%)

All scheduled increases