N.Y. Comp. Codes R. & Regs. Tit. 12 §§ 142-2.5

Current through Register Vol. 46, No. 45, November 2, 2024

Section 142-2.5 - Allowances

(a) Allowances for meals, lodging and utilities.

(1) Meals and lodging furnished by an employer to an employee may be considered a part of the minimum wage, but shall be valued at not more than:

(i) Meals, for work performed in:

(a) New York City for:

(1) Large employers of 11 or more employees:

$3.80 per meal on and after December 31, 2016;

$4.50 per meal on and after December 31, 2017;

$5.15 per meal on and after December 31, 2018;

(2) Small employers of 10 or fewer employees:

$3.60 per meal on and after December 31, 2016;

$4.15 per meal on and after December 31, 2017;

$4.65 per meal on and after December 31, 2018;

$5.15 per meal on and after December 31, 2019;

(b) Remainder of downstate (Nassau, Suffolk and Westchester counties):

$3.45 per meal on and after December 31, 2016;

$3.80 per meal on and after December 31, 2017;

$4.15 per meal on and after December 31, 2018;

$4.50 per meal on and after December 31, 2019;

$4.80 per meal on and after December 31, 2020;

$5.15 per meal on and after December 31, 2021;

(c) Remainder of state (outside of New York City, Nassau, Suffolk and Westchester counties)

$3.35 per meal on and after December 31, 2016;

$3.60 per meal on and after December 31, 2017;

$3.80 per meal on and after December 31, 2018;

$4.05 per meal on and after December 31, 2019;

$4.30 per meal on and after December 31, 2020;

$4.55 per meal on and after December 31, 2021;

$4.90 per meal on and after December 31, 2022.

(ii) Lodging, for work performed in:

(a) New York City for:

(1) Large employers of 11 or more employees:

$4.65 per day on and after December 31, 2016;

$5.50 per day on and after December 31, 2017;

$6.35 per day on and after December 31, 2018;

(2) Small employers of 10 or fewer employees:

$4.45 per day on and after December 31, 2016;

$5.05 per day on and after December 31, 2017;

$5.70 per day on and after December 31, 2018;

$6.35 per day on and after December 31, 2019;

(b) Remainder of downstate (Nassau, Suffolk and Westchester counties):

$4.20 per day on and after December 31, 2016;

$4.65 per day on and after December 31, 2017;

$5.05 per day on and after December 31, 2018;

$5.50 per day on and after December 31, 2019;

$5.90 per day on and after December 31, 2020;

$6.35 per day on and after December 31, 2021;

(c) Remainder of state (outside of New York City, Nassau, Suffolk and Westchester counties)

$4.10 per day on and after December 31, 2016;

$4.40 per day on and after December 31, 2017;

$4.70 per day on and after December 31, 2018;

$5.00 per day on and after December 31, 2019;

$5.30 per day on and after December 31, 2020;

$5.60 per day on and after December 31, 2021;

$6.00 per day on and after December 31, 2022.

(2) When a house or apartment and utilities are furnished by an employer to an employee, a fair and reasonable amount may be allowed for such facilities, which amount shall not exceed the lesser of either the value of prevailing rentals in the locality for comparable facilities, or the following amounts, for work performed in:

(i) New York City for:

(a) Large employers of 11 or more employees:

$8.80 per day on and after December 31, 2016;

$10.40 per day on and after December 31, 2017;

$12.00 per day on and after December 31, 2018;

(b) Small employers of 10 or fewer employees:

$8.40 per day on and after December 31, 2016;

$9.60 per day on and after December 31, 2017;

$10.80 per day on and after December 31, 2018;

$12.00 per day on and after December 31, 2019;

(ii) Remainder of downstate (Nassau, Suffolk and Westchester counties):

$8.00 per day on and after December 31, 2016;

$8.80 per day on and after December 31, 2017;

$9.60 per day on and after December 31, 2018;

$10.40 per day on and after December 31, 2019;

$11.20 per day on and after December 31, 2020;

$12.00 per day on and after December 31, 2021;

(iii) Remainder of state (outside of New York City, Nassau, Suffolk and Westchester counties)

$7.75 per day on and after December 31, 2016;

$8.30 per day on and after December 31, 2017;

$8.90 per day on and after December 31, 2018;

$9.45 per day on and after December 31, 2019;

$10.00 per day on and after December 31, 2020;

$10.55 per day on and after December 31, 2021;

$11.35 per day on and after December 31, 2022.

(b)Allowances for tips.

(1) Tips, or gratuities, may be considered a part of the minimum wage, subject to the following conditions:

(i) the particular occupation in which the employee is engaged is one in which tips have customarily and usually constituted a part of the employee's remuneration;

(ii) substantial evidence is provided that the employee received in tips at least the amount of the allowance claimed. An example of substantial evidence is a statement signed by the employee that he actually received in tips the amount of the allowance claimed; and

(iii) the allowance claimed by the employer is recorded on a weekly basis as a separate item in the wage record.

(2) Allowances for tips.

(i) Allowances for tips shall not exceed the low tip amount listed below for an employee whose weekly average of tips received is between such low tip amount and the high tip amount listed below, and shall not exceed such high tip amount for an employee whose weekly average of tips received equals or exceeds such high tip amount, for work performed in:

(a) New York City for:

(1) Large employers of 11 or more employees:

$1.65 low, $2.70 high on and after December 31, 2016;

$1.95 low, $3.20 high on and after December 31, 2017;

$2.25 low, $3.65 high on and after December 31, 2018;

(2) Small employers of 10 or fewer employees:

$1.60 low, $2.55 high on and after December 31, 2016;

$1.80 low, $2.95 high on and after December 31, 2017;

$2.05 low, $3.30 high on and after December 31, 2018;

$2.25 low, $3.65 high on and after December 31, 2019;

(b) Remainder of downstate (Nassau, Suffolk and Westchester counties):

$1.50 low, $2.45 high on and after December 31, 2016;

$1.65 low, $2.70 high on and after December 31, 2017;

$1.80 low, $2.95 high on and after December 31, 2018;

$1.95 low, $3.20 high on and after December 31, 2019;

$2.10 low, $3.40 high on and after December 31, 2020;

$2.25 low, $3.65 high on and after December 31, 2021;

(c) Remainder of state (outside of New York City, Nassau, Suffolk and Westchester counties)

$1.45 Low, $2.35 High on and after December 31, 2016;

$1.55 Low, $2.55 High on and after December 31, 2017;

$1.65 Low, $2.70 High on and after December 31, 2018;

$1.75 Low, $2.90 High on and after December 31, 2019;

$1.90 Low, $3.05 High on and after December 31, 2020;

$2.00 Low, $3.20 High on and after December 31, 2021;

$2.15 Low, $3.45 High on and after December 31, 2022.

(ii) No allowance for tips or gratuities shall be permitted for an employee whose weekly average of tips is less than the applicable low tip amount listed in subparagraph (i) of this paragraph.

(c) No allowance for the supply, maintenance or laundering of required uniforms shall be permitted as part of the minimum wage. Where an employee purchases a required uniform, he shall be reimbursed by the employer for the cost thereof not later than the time of the next payment of wages. Where an employer fails to launder or maintain required uniforms for any employee, he shall pay such employee in addition to the minimum wage prescribed herein at the weekly rate set forth below, based on the number of hours worked, where employees who work over 30 hours per week shall be paid the high rate, employees who work more than 20 hours but fewer than 30 hours shall be paid the medium rate and employees who work 20 hours or fewer shall be paid the low rate for work performed in:

(1) New York City for:

(i) Large employers of 11 or more employees:

$13.70 high, $10.80 medium, $6.55 low on and after December 31, 2016;

$16.20 high, $12.80 medium, $7.75 low on and after December 31, 2017;

$18.65 high, $14.75 medium, $8.90 low on and after December 31, 2018;

(ii) Small employers of 10 or fewer employees:

$13.05 high, $10.35 medium, $6.25 low on and after December 31, 2016;

$14.95 high, $11.80 medium, $7.15 low on and after December 31, 2017;

$16.80 high, $13.30 medium, $8.05 low on and after December 31, 2018;

$18.65 high, $14.75 medium, $8.90 low on and after December 31, 2019;

(2) Remainder of downstate (Nassau, Suffolk and Westchester counties):

$12.45 high, $9.85 medium, $5.95 low on and after December 31, 2016;

$13.70 high, $10.80 medium, $6.55 low on and after December 31, 2017;

$14.95 high, $11.80 medium, $7.15 low on and after December 31, 2018;

$16.20 high, $12.80 medium, $7.75 low on and after December 31, 2019;

$17.40 high, $13.75 medium, $8.30 low on and after December 31, 2020;

$18.65 high, $14.75 medium, $8.90 low on and after December 31, 2021;

(3) Remainder of state (outside of New York City, Nassau, Suffolk and Westchester counties)

$12.05 High, $9.55 Medium, $5.75 Low on and after December 31, 2016;

$12.95 High, $10.25 Medium, $6.20 Low on and after December 31, 2017;

$13.80 High, $10.90 Medium, $6.60 Low on and after December 31, 2018;

$14.70 High, $11.60 Medium, $7.00 Low on and after December 31, 2019;

$15.55 High, $12.30 Medium, $7.45 Low on and after December 31, 2020;

$16.40 High, $13.00 Medium, $7.85 Low on and after December 31, 2021;

$17.65 High, $14.00 Medium, $8.45 Low on and after December 31, 2022.

N.Y. Comp. Codes R. & Regs. Tit. 12 §§ 142-2.5

Amended New York State Register December 28, 2016/Volume XXXVIII, Issue 52, eff. 12/31/2016

Amended New York State Register December 28, 2022/Volume XLIV, Issue 52, eff. 12/31/2022