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Alabama
AL
Payroll complexity
2
Minimum wage
$7.25 (federal)
Overtime
Over 40 hrs/week
State income tax
Progressive, top 5.00%
Final paycheck
No state rule
Full guide coming soon
US State Payroll Guides
Minimum wage, overtime, pay frequency, final paycheck and tax rules for all 50 states.
Compare payroll laws by state
Narrow it down to the states you run payroll in, or the rules you need to watch.
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Alaska
AK
Payroll complexity
3
Minimum wage
$14.00
Overtime
Over 8 hrs/day or 40/week
State income tax
None
Final paycheck
Within 3 working days
Full guide coming soon
2027 changes
Arizona
AZ
Payroll complexity
3
Minimum wage
$15.15
Overtime
Over 40 hrs/week
State income tax
Flat 2.50%
Final paycheck
Within 7 working days or next payday, if sooner
Full guide coming soon
2027 changes
Arkansas
AR
Payroll complexity
1
Minimum wage
$11.00
Overtime
Over 40 hrs/week
State income tax
Progressive, top 3.70%
Final paycheck
Next payday (7 days if requested)
Full guide coming soon
California
CA
Payroll complexity
5
Minimum wage
$16.90
Overtime
Over 8 hrs/day or 40/week; double time over 12/day
State income tax
Progressive, top 13.30%
Final paycheck
Immediately
Full guide coming soon
2027 changes
Colorado
CO
Payroll complexity
5
Minimum wage
$15.16
Overtime
Over 12 hrs/day or 40/week
State income tax
Flat 4.40%
Final paycheck
Immediately
Full guide coming soon
2027 changes
Connecticut
CT
Payroll complexity
4
Minimum wage
$16.94
Overtime
Over 40 hrs/week
State income tax
Progressive, top 6.99%
Final paycheck
Next business day
Full guide coming soon
2027 changes
Delaware
DE
Payroll complexity
3
Minimum wage
$15.00
Overtime
Over 40 hrs/week
State income tax
Progressive, top 6.60%
Final paycheck
Next payday
Full guide coming soon
Florida
FL
Payroll complexity
1
Minimum wage
$15.00
Overtime
Over 40 hrs/week
State income tax
None
Final paycheck
No state rule
Full guide coming soon
Georgia
GA
Payroll complexity
1
Minimum wage
$7.25 (federal)
Overtime
Over 40 hrs/week
State income tax
Flat 4.99%
Final paycheck
No state rule
Full guide coming soon
2027 changes
Hawaii
HI
Payroll complexity
2
Minimum wage
$16.00
Overtime
Over 40 hrs/week
State income tax
Progressive, top 11.00%
Final paycheck
Immediately or next working day
Full guide coming soon
Idaho
ID
Payroll complexity
1
Minimum wage
$7.25
Overtime
Over 40 hrs/week
State income tax
Flat 5.30%
Final paycheck
Next payday or 10 business days, if sooner
Full guide coming soon
Illinois
IL
Payroll complexity
3
Minimum wage
$15.00
Overtime
Over 40 hrs/week
State income tax
Flat 4.95%
Final paycheck
Next payday
Full guide coming soon
Indiana
IN
Payroll complexity
2
Minimum wage
$7.25
Overtime
Over 40 hrs/week
State income tax
Flat 2.95%
Final paycheck
Next payday
Full guide coming soon
2027 changes
Iowa
IA
Payroll complexity
1
Minimum wage
$7.25
Overtime
Over 40 hrs/week
State income tax
Flat 3.80%
Final paycheck
Next payday
Full guide coming soon
Kansas
KS
Payroll complexity
1
Minimum wage
$7.25
Overtime
Over 40 hrs/week (state: 46 for non-FLSA)
State income tax
Progressive, top 5.58%
Final paycheck
Next payday
Full guide coming soon
Kentucky
KY
Payroll complexity
2
Minimum wage
$7.25
Overtime
Over 40 hrs/week + 7th consecutive day
State income tax
Flat 3.50%
Final paycheck
Later of next payday or 14 days
Full guide coming soon
Louisiana
LA
Payroll complexity
1
Minimum wage
$7.25 (federal)
Overtime
Over 40 hrs/week
State income tax
Flat 3.00%
Final paycheck
Next payday or 15 days, if sooner
Full guide coming soon
Maine
ME
Payroll complexity
4
Minimum wage
$15.10
Overtime
Over 40 hrs/week
State income tax
Progressive, top 7.15%
Final paycheck
Next payday (or 2 weeks after demand)
Full guide coming soon
2027 changes
Maryland
MD
Payroll complexity
3
Minimum wage
$15.00
Overtime
Over 40 hrs/week
State income tax
Progressive, top 6.50%
Final paycheck
Next payday
Full guide coming soon
2027 changes
Massachusetts
MA
Payroll complexity
4
Minimum wage
$15.00
Overtime
Over 40 hrs/week
State income tax
Progressive, top 9.00%
Final paycheck
Same day
Full guide coming soon
Michigan
MI
Payroll complexity
2
Minimum wage
$13.73
Overtime
Over 40 hrs/week
State income tax
Flat 4.25%
Final paycheck
Next payday
Full guide coming soon
2027 changes
Minnesota
MN
Payroll complexity
5
Minimum wage
$11.41
Overtime
Over 48 hrs/week (state); 40 under FLSA
State income tax
Progressive, top 9.85%
Final paycheck
Within 24 hrs of demand
Full guide coming soon
2027 changes
Mississippi
MS
Payroll complexity
1
Minimum wage
$7.25 (federal)
Overtime
Over 40 hrs/week
State income tax
Flat 4.00%
Final paycheck
No state rule
Full guide coming soon
Missouri
MO
Payroll complexity
2
Minimum wage
$15.00
Overtime
Over 40 hrs/week
State income tax
Progressive, top 4.70%
Final paycheck
Day of discharge (on request)
Full guide coming soon
Montana
MT
Payroll complexity
2
Minimum wage
$10.85
Overtime
Over 40 hrs/week
State income tax
Progressive, top 5.65%
Final paycheck
Immediately (or next payday per written policy)
Full guide coming soon
2027 changes
Nebraska
NE
Payroll complexity
2
Minimum wage
$15.00
Overtime
Over 40 hrs/week
State income tax
Progressive, top 4.55%
Final paycheck
Next payday or 2 weeks, if sooner
Full guide coming soon
2027 changes
Nevada
NV
Payroll complexity
4
Minimum wage
$12.00
Overtime
Over 8 hrs/day (under $18/hr) or 40/week
State income tax
None
Final paycheck
Immediately
Full guide coming soon
New Hampshire
NH
Payroll complexity
2
Minimum wage
$7.25 (federal)
Overtime
Over 40 hrs/week
State income tax
None
Final paycheck
Within 72 hours
Full guide coming soon
New Jersey
NJ
Payroll complexity
2
Minimum wage
$15.92
Overtime
Over 40 hrs/week
State income tax
Progressive, top 10.75%
Final paycheck
Next payday
Full guide coming soon
2027 changes
New Mexico
NM
Payroll complexity
3
Minimum wage
$12.00
Overtime
Over 40 hrs/week
State income tax
Progressive, top 5.90%
Final paycheck
Within 5 days
Full guide coming soon
New York
NY
Payroll complexity
4
Minimum wage
$16.00–$17.00 (by region)
Overtime
Over 40 hrs/week
State income tax
Progressive, top 10.90%
Final paycheck
Next payday
Full guide coming soon
North Carolina
NC
Payroll complexity
1
Minimum wage
$7.25
Overtime
Over 40 hrs/week
State income tax
Flat 3.99%
Final paycheck
Next payday
Full guide coming soon
2027 changes
North Dakota
ND
Payroll complexity
2
Minimum wage
$7.25
Overtime
Over 40 hrs/week
State income tax
Progressive, top 2.50%
Final paycheck
Next payday
Full guide coming soon
Ohio
OH
Payroll complexity
2
Minimum wage
$11.00
Overtime
Over 40 hrs/week
State income tax
Flat 2.75%
Final paycheck
Next payday (max 15 days)
Full guide coming soon
2027 changes
Oklahoma
OK
Payroll complexity
1
Minimum wage
$7.25
Overtime
Over 40 hrs/week
State income tax
Progressive, top 4.50%
Final paycheck
Next payday
Full guide coming soon
Oregon
OR
Payroll complexity
5
Minimum wage
$14.55–$16.80 (by region)
Overtime
Over 40 hrs/week (daily over 10 in manufacturing)
State income tax
Progressive, top 9.90%
Final paycheck
End of next business day
Full guide coming soon
Pennsylvania
PA
Payroll complexity
2
Minimum wage
$7.25
Overtime
Over 40 hrs/week
State income tax
Flat 3.07%
Final paycheck
Next payday
Full guide coming soon
Rhode Island
RI
Payroll complexity
3
Minimum wage
$16.00
Overtime
Over 40 hrs/week
State income tax
Progressive, top 5.99%
Final paycheck
Next payday
Full guide coming soon
2027 changes
South Carolina
SC
Payroll complexity
1
Minimum wage
$7.25 (federal)
Overtime
Over 40 hrs/week
State income tax
Progressive, top 5.21%
Final paycheck
Within 48 hrs or next payday (max 30 days)
Full guide coming soon
South Dakota
SD
Payroll complexity
1
Minimum wage
$11.85
Overtime
Over 40 hrs/week
State income tax
None
Final paycheck
Next payday
Full guide coming soon
Tennessee
TN
Payroll complexity
2
Minimum wage
$7.25 (federal)
Overtime
Over 40 hrs/week
State income tax
None
Final paycheck
Later of next payday or 21 days
Full guide coming soon
Texas
TX
Payroll complexity
2
Minimum wage
$7.25
Overtime
Over 40 hrs/week
State income tax
None
Final paycheck
Within 6 days
Full guide coming soon
Utah
UT
Payroll complexity
2
Minimum wage
$7.25
Overtime
Over 40 hrs/week
State income tax
Flat 4.45%
Final paycheck
Within 24 hours
Full guide coming soon
Vermont
VT
Payroll complexity
3
Minimum wage
$14.42
Overtime
Over 40 hrs/week
State income tax
Progressive, top 8.75%
Final paycheck
Within 72 hours
Full guide coming soon
2027 changes
Virginia
VA
Payroll complexity
1
Minimum wage
$12.77
Overtime
Over 40 hrs/week
State income tax
Progressive, top 5.75%
Final paycheck
Next payday
Full guide coming soon
2027 changes
Washington
WA
Payroll complexity
4
Minimum wage
$17.13
Overtime
Over 40 hrs/week
State income tax
None
Final paycheck
Next payday
Full guide coming soon
2027 changes
West Virginia
WV
Payroll complexity
2
Minimum wage
$8.75
Overtime
Over 40 hrs/week
State income tax
Progressive, top 4.58%
Final paycheck
Next payday
Full guide coming soon
Wisconsin
WI
Payroll complexity
1
Minimum wage
$7.25
Overtime
Over 40 hrs/week
State income tax
Progressive, top 7.65%
Final paycheck
Next payday
Full guide coming soon
Wyoming
WY
Payroll complexity
1
Minimum wage
$7.25 (federal)
Overtime
Over 40 hrs/week
State income tax
None
Final paycheck
Next payday
Full guide coming soon
No states match these filters
How the Payroll Complexity Score works
We check every state against seven rules that add work or risk to running payroll. Each rule that applies adds a point. Zero points scores 1 (Low), one or two score 2 (Moderate), three score 3 (Elevated), four score 4 (High), and five or more score 5 (Very high).
State payroll FAQs
What does the payroll complexity score measure?
The score summarizes seven payroll rules that can add work or risk: local income tax withholding, paid sick leave, PFML or SDI contributions, local minimum wages, daily overtime, final pay within seven days, and meal or rest break requirements.
How do I find rules for a particular state?
Search by state name or abbreviation, then use the minimum wage, complexity and rule type filters to narrow the cards. Where available, select Full Guide for the detailed state resource.
Why do some states say “Full guide coming soon”?
An overview is available for all 50 states. Detailed guides are currently available for California, Colorado, New York, New Jersey, Washington and Oregon. More guides will be added as they are ready.
Where can I find the date a guide was verified?
Each detailed guide displays its verified date near the top. Use the sources and details in that guide when reviewing requirements that apply to your payroll.