1 Minimum Hourly Rate. Amend the introductory paragraph in RSA 279:21 to read as follows:

279:21 Minimum Hourly Rate. Unless otherwise provided by statute, no person, firm, or corporation shall employ any employee at an hourly rate lower than that set forth in the federal minimum wage law, as amended or the following, whichever is higher:

On and after July 1, 2018, $7.50 per hour if the employer offers health care benefits to the employee through an employer-sponsored plan, and $9.00 per hour if the employer does not offer health care benefits to the employee through an employer-sponsored plan;

On and after July 1, 2019, $9.00 per hour if the employer offers health care benefits to the employee through an employer-sponsored plan, and $11.00 per hour if the employer does not offer health care benefits to the employee through an employer-sponsored plan;

On and after July 1, 2020, $10.50 per hour if the employer offers health care benefits to the employee through an employer-sponsored plan, and $13.00 per hour if the employer does not offer health care benefits to the employee through an employer-sponsored plan; and

On and after July 1, 2021, $12.00 per hour if the employer offers health care benefits to the employee through an employer-sponsored plan, and $15.00 per hour if the employer does not offer health care benefits to the employee through an employer-sponsored plan.

"Employer-sponsored plan" means health benefits offered by the employer to the employee and his or her dependents at a total cost to the employee for premiums not to exceed 10 percent of the employee's annual gross taxable income from the employer.

An employer shall provide written notification of the minimum hourly rate adjustment to each of its employees and shall make the necessary payroll adjustments no later than July 1 of each year. Tips or gratuities received by employees shall not be credited as any part of or offset against the minimum hourly rate.

Tipped employees of a restaurant, hotel, motel, inn or cabin, or ballroom who customarily and regularly receive more than $30 a month in tips directly from the customers will receive a base rate from the employer of not less than 45 percent of the applicable minimum wage hourly rate. If an employee shows to the satisfaction of the commissioner that the actual amount of wages received at the end of each pay period did not equal the minimum wage hourly rate for all hours worked, the employer shall pay the employee the difference to guarantee the applicable minimum wage hourly rate. The limitations imposed hereby shall be subject to the following exceptions:

2 Effective Date. This act shall take effect July 1, 2018.

1 Minimum Hourly Rate. Amend the introductory paragraph in RSA 279:21 to read as follows:

279:21 Minimum Hourly Rate. Unless otherwise provided by statute, no person, firm, or corporation shall employ any employee at an hourly rate lower than that set forth in the federal minimum wage law, as amended or the following, whichever is higher:

On and after July 1, 2018, $7.50 per hour if the employer offers health care benefits to the employee through an employer-sponsored plan, and $9.00 per hour if the employer does not offer health care benefits to the employee through an employer-sponsored plan;

On and after July 1, 2019, $9.00 per hour if the employer offers health care benefits to the employee through an employer-sponsored plan, and $11.00 per hour if the employer does not offer health care benefits to the employee through an employer-sponsored plan;

On and after July 1, 2020, $10.50 per hour if the employer offers health care benefits to the employee through an employer-sponsored plan, and $13.00 per hour if the employer does not offer health care benefits to the employee through an employer-sponsored plan; and

On and after July 1, 2021, $12.00 per hour if the employer offers health care benefits to the employee through an employer-sponsored plan, and $15.00 per hour if the employer does not offer health care benefits to the employee through an employer-sponsored plan.

"Employer-sponsored plan" means health benefits offered by the employer to the employee and his or her dependents at a total cost to the employee for premiums not to exceed 10 percent of the employee's annual gross taxable income from the employer.

An employer shall provide written notification of the minimum hourly rate adjustment to each of its employees and shall make the necessary payroll adjustments no later than July 1 of each year. Tips or gratuities received by employees shall not be credited as any part of or offset against the minimum hourly rate.

Tipped employees of a restaurant, hotel, motel, inn or cabin, or ballroom who customarily and regularly receive more than $30 a month in tips directly from the customers will receive a base rate from the employer of not less than 45 percent of the applicable minimum hourly rate. If an employee shows to the satisfaction of the commissioner that the actual amount of wages received at the end of each pay period did not equal the minimum hourly rate for all hours worked, the employer shall pay the employee the difference to guarantee the applicable minimum hourly rate. The limitations imposed hereby shall be subject to the following exceptions:

2 Effective Date. This act shall take effect July 1, 2018.