Business Tax Deadlines

Compliance calendar 2028

2028 minimum wage increases

12 scheduled changes, by effective date.

2028 at a glance

January1 DUE

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Every 2028 change

January 1, 2028 8 jurisdictions

  1. JAN1Sat
    State · statute
    $18.00 from $16.00 (+$2.00) · HRS 387-2(a)(11) as amended by Act 114, SLH 2022 (HB 2510).
  2. JAN1Sat
    State · statute
    $15.00 from $13.75 (+$1.25) · From 2028-01-01 until 2029-01-01, the greater of $15.00 or the federal minimum wage. DOLI lists 2028: $15.00.
  3. JAN1Sat
    State · indexed, amount TBA
    amount to be announced · After the $15 step, the rate is adjusted annually for inflation (CPI-U Anchorage), calculated by September 30 for the next calendar year...
  4. JAN1Sat
    State · indexed, amount TBA
    amount to be announced · On September 30, 2027 and each September 30 thereafter the agency calculates a CPI-W adjustment (12 months prior to September 1), and...
  5. JAN1Sat
    State · indexed, amount TBA
    amount to be announced · State Treasurer calculates in October 2027 using CPI-U Midwest, publishes by 2027-11-01, effective 2028-01-01; skipped if Michigan...
  6. JAN1Sat
    City ordinance · ordinance
    Edgewater, CO - all employers
    $21.99 from $19.99 (+$2.00) · Council-approved schedule (tipped $18.97).
  7. JAN1Sat
    City ordinance · ordinance
    Portland, ME - all employers
    $19.00 from $17.75 (+$1.25) · Sec. 33.7(b)(iv).
  8. JAN1Sat
    City ordinance · amount TBA
    Boulder (city), CO - all employers
    amount to be announced · Prior-year CPI-U (Denver-Aurora-Lakewood) increase applied annually from 2028.

July 1, 2028 4 jurisdictions

  1. JUL1Sat
    State · amount TBA
    amount to be announced · Tipped cash wage rises from 56% to 60% of the standard minimum wage on 2028-07-01 (then 65% in 2030, 70% in 2032, 75% in 2034) under...
  2. JUL1Sat
    Sector ordinance · ordinance
    $28.50 from $25.50 (+$3.00) · Health benefit rate from 7/1/2028 tied to airport (LAAC 10.37.3(a)) rate, pending calculation
  3. JUL1Sat
    Sector ordinance · ordinance
    $23.00 from $22.00 (+$1.00)
  4. JUL1Sat
    Sector ordinance · ordinance
    San Diego - Hospitality Minimum Wage, CA - hotels and amusement parks
    $22.00 from $20.50 (+$1.50)

All scheduled increases