Effective December 31, 2018, the minimum salary that can be paid to those classified as exempt pursuant to the administrative and executive exemptions under New York state law, will increase. The changes in salary threshold for administrative and executive exemptions will depend on the location of the employer and the number of employees. The following reflects the new salary thresholds:

New York City
Large Employers with 11 or more employees
$1,125.00 per week

Small Employers with 10 or fewer employees
$1,012.50 per week

Nassau, Suffolk, and Westchester counties
$900.00 per week

Outside of Nassau, Suffolk, and Westchester counties
$832.00 per week
 
For non-exempt employees, the minimum wage in New York will also increase. The following reflects the new minimum wage, effective December 31, 2018, for all employees in New York (with the exception of fast food workers):

New York City
Large Employers with 11 or more employees
$15.00

Small Employers with 10 or fewer employees
$13.50

Nassau, Suffolk, and Westchester counties
$12.00

Outside of Nassau, Suffolk, and Westchester counties
$11.10
The minimum wage for fast food employees will increase on December 31, 2018 as follows:

New York City
$15.00

Outside of New York City
$12.75

Corresponding increases to the allowances for tips, meals, lodging, utilities, and uniform maintenance also take effect on December 31, 2018.  In light of the increases, employers may want to take this time to reevaluate employee classifications. Employers must be sure to increase salaries to the new minimums or start paying the affected employees overtime pay for time worked in excess of 40 hours in a workweek. Employers must also ensure that their employees are paid the minimum wages in accordance with applicable geography and employer size.