What is the minimum wage for waiters and waitresses?
The minimum wage for waiters and waitresses is the current minimum wage less 31% for tips. Therefore, effective January 1, 2010 the minimum wage for waiters and waitresses is $5.69 per hour which is calculated in the following manner: 31% of $8.25 is $2.56; $8.25 minus $2.56 equals $5.69 per hour. IMPORTANT NOTE: All state and federal taxes are required to be paid based on the higher amount (gross wages — in the above scenario it would be based on $8.25 per hour).