The State of Work & Pay in America 2026
Built & reviewed by Nandu Kannan · Overtime rules cited to primary statutes
One dataset, 51 jurisdictions: the 2026 minimum wage, overtime rules, income-tax structure and estimated take-home pay on a $60,000 salary for all 50 states and Washington, D.C. — computed by the same engine that powers HourMath's paycheck and overtime calculators. Updated June 2026.
Take-home gap on the same $60k salary: $50,390 in Alaska vs $46,858 in Oregon.
Jurisdictions still at the federal $7.25 minimum wage — unchanged since 2009.
Pay daily overtime (CA, AK, CO, NV). The other 47 only after 40 h/week.
Levy no income tax on wages — and North Dakota taxes $0 on a $60k single filer too.
Key findings
- A single filer earning $60,000 keeps $50,390 in 10 states — but only $46,858 in Oregon. That is a gap of $3,532 a year, or about $294 every month, for the same salary.
- 20 of 51 U.S. jurisdictions still bottom out at the federal $7.25 minimum wage — a rate unchanged since 2009.
- District of Columbia has the nation's highest minimum wage at $17.95 — 2.48× the federal floor. A full-time minimum-wage worker there grosses $37,336 a year, versus $15,080 at $7.25.
- 18 of 51 jurisdictions now have a minimum wage of $15.00 or more in 2026.
- Only 4 states pay daily overtime (Alaska, California, Colorado, Nevada). In the other 47 jurisdictions, overtime starts only after 40 hours in a week — no matter how long a single shift runs.
- 9 states levy no tax on wages at all — and North Dakota effectively joins them at this income: its 0% bottom bracket means a single filer on $60,000 owes $0 in state income tax.
- The total effective tax rate on a $60,000 salary (federal + state + FICA) ranges from 16% in the no-income-tax states to 21.9% in Oregon.
- Two states — Georgia and Wyoming — still have a state minimum wage of $5.15, below the federal floor; FLSA-covered employers there must pay $7.25 anyway.
The full 51-jurisdiction table
Minimum wage, overtime threshold, income-tax structure and estimated take-home on a $60,000 salary (single filer), for every state and DC. Click a state for its full paycheck breakdown.
| State | Min wage 2026 | Daily OT? | Overtime starts | Income tax | Take-home on $60k |
|---|---|---|---|---|---|
| Alabama | $7.25 | — | After 40 h/week | Progressive (top 5%) | $48,235 (19.6% tax) |
| Alaska | $13.00 | Yes | 1.5× after 8 h/day · 40 h/wk | None | $50,390 (16% tax) |
| Arizona | $15.15 | — | After 40 h/week | Flat 2.5% | $49,293 (17.8% tax) |
| Arkansas | $11.00 | — | After 40 h/week | Progressive (top 3.9%) | $48,935 (18.4% tax) |
| California | $16.90 | Yes | 1.5× after 8 h/day · 2× after 12 h/day · 40 h/wk | Progressive (top 12.3%) | $49,178 (18% tax) |
| Colorado | $15.16 | Yes | 1.5× after 12 h/day · 40 h/wk | Flat 4.4% | $48,458 (19.2% tax) |
| Connecticut | $16.94 | — | After 40 h/week | Progressive (top 6.99%) | $48,665 (18.9% tax) |
| Delaware | $15.00 | — | After 40 h/week | Progressive (top 6.6%) | $48,340 (19.4% tax) |
| District of Columbia | $17.95 | — | After 40 h/week | Progressive (top 10.75%) | $47,937 (20.1% tax) |
| Florida | $14.00 | — | After 40 h/week | None | $50,390 (16% tax) |
| Georgia | $7.25 | — | After 40 h/week | Flat 5.19% | $48,112 (19.8% tax) |
| Hawaii | $16.00 | — | After 40 h/week | Progressive (top 11%) | $48,146 (19.8% tax) |
| Idaho | $7.25 | — | After 40 h/week | Flat 5.695% | $47,890 (20.2% tax) |
| Illinois | $15.00 | — | After 40 h/week | Flat 4.95% | $48,217 (19.6% tax) |
| Indiana | $7.25 | — | After 40 h/week | Flat 2.95% | $49,095 (18.2% tax) |
| Iowa | $7.25 | — | After 40 h/week | Flat 3.8% | $48,722 (18.8% tax) |
| Kansas | $7.25 | — | After 40 h/week | Progressive (top 5.58%) | $48,028 (20% tax) |
| Kentucky | $7.25 | — | After 40 h/week | Flat 3.5% | $48,854 (18.6% tax) |
| Louisiana | $7.25 | — | After 40 h/week | Flat 3% | $49,073 (18.2% tax) |
| Maine | $15.10 | — | After 40 h/week | Progressive (top 7.15%) | $47,681 (20.5% tax) |
| Maryland | $15.00 | — | After 40 h/week | Progressive (top 5.75%) | $48,357 (19.4% tax) |
| Massachusetts | $15.00 | — | After 40 h/week | Flat 5% | $48,195 (19.7% tax) |
| Michigan | $13.73 | — | After 40 h/week | Flat 4.25% | $48,524 (19.1% tax) |
| Minnesota | $11.41 | — | After 40 h/week | Progressive (top 9.85%) | $47,877 (20.2% tax) |
| Mississippi | $7.25 | — | After 40 h/week | Flat 4% | $48,634 (18.9% tax) |
| Missouri | $15.00 | — | After 40 h/week | Progressive (top 4.7%) | $48,525 (19.1% tax) |
| Montana | $10.85 | — | After 40 h/week | Progressive (top 5.9%) | $48,053 (19.9% tax) |
| Nebraska | $15.00 | — | After 40 h/week | Progressive (top 4.55%) | $48,686 (18.9% tax) |
| Nevada | $12.00 | Yes | 1.5× after 8 h/day* · 40 h/wk | None | $50,390 (16% tax) |
| New Hampshire | $7.25 | — | After 40 h/week | None | $50,390 (16% tax) |
| New Jersey | $15.92 | — | After 40 h/week | Progressive (top 10.75%) | $49,457 (17.6% tax) |
| New Mexico | $12.00 | — | After 40 h/week | Progressive (top 5.9%) | $48,736 (18.8% tax) |
| New York | $16.00 | — | After 40 h/week | Progressive (top 10.9%) | $48,141 (19.8% tax) |
| North Carolina | $7.25 | — | After 40 h/week | Flat 3.99% | $48,638 (18.9% tax) |
| North Dakota | $7.25 | — | After 40 h/week | Progressive (top 2.5%) | $50,390 (16% tax) |
| Ohio | $11.00 | — | After 40 h/week | Progressive (top 2.75%) | $49,899 (16.8% tax) |
| Oklahoma | $7.25 | — | After 40 h/week | Progressive (top 4.75%) | $48,503 (19.2% tax) |
| Oregon | $15.05 | — | After 40 h/week | Progressive (top 9.9%) | $46,858 (21.9% tax) |
| Pennsylvania | $7.25 | — | After 40 h/week | Flat 3.07% | $49,042 (18.3% tax) |
| Rhode Island | $16.00 | — | After 40 h/week | Progressive (top 5.99%) | $48,744 (18.8% tax) |
| South Carolina | $7.25 | — | After 40 h/week | Progressive (top 6.2%) | $48,346 (19.4% tax) |
| South Dakota | $11.85 | — | After 40 h/week | None | $50,390 (16% tax) |
| Tennessee | $7.25 | — | After 40 h/week | None | $50,390 (16% tax) |
| Texas | $7.25 | — | After 40 h/week | None | $50,390 (16% tax) |
| Utah | $7.25 | — | After 40 h/week | Flat 4.5% | $48,415 (19.3% tax) |
| Vermont | $14.42 | — | After 40 h/week | Progressive (top 8.75%) | $48,919 (18.5% tax) |
| Virginia | $12.77 | — | After 40 h/week | Progressive (top 5.75%) | $48,123 (19.8% tax) |
| Washington | $17.13 | — | After 40 h/week | None | $50,390 (16% tax) |
| West Virginia | $8.75 | — | After 40 h/week | Progressive (top 4.82%) | $49,051 (18.2% tax) |
| Wisconsin | $7.25 | — | After 40 h/week | Progressive (top 7.65%) | $48,460 (19.2% tax) |
| Wyoming | $7.25 | — | After 40 h/week | None | $50,390 (16% tax) |
* Nevada daily overtime applies only to employees earning under 1.5× the minimum wage. Min wage = the effective rate for FLSA-covered employees (the higher of state and federal $7.25); several states have higher local rates. Take-home = 2026 estimate, single filer, standard deduction, no local taxes or pre-tax benefits.
Methodology & sources
- Minimum wage: U.S. Department of Labor, State Minimum Wage Laws (updated January 2026). Figures are the effective rate for FLSA-covered employees — the higher of the state rate and the federal $7.25. Local (city/county) rates excluded.
- Overtime rules: the federal FLSA plus each state's statute — CA Labor Code §510, Alaska Stat. §23.10.060, Colorado COMPS Order, Nevada NRS §608.018. See overtime by state for all 51 summaries.
- Take-home pay: HourMath's 2026 paycheck engine — 2026 federal brackets and the $16,100 single standard deduction (IRS Rev. Proc. 2025-32), Social Security at 6.2% up to the $184,500 wage base, Medicare at 1.45%, plus each state's published 2026 income-tax rates (state revenue departments). State tax is applied to gross minus the federal standard deduction; local/city taxes, 401(k), benefits and credits are excluded. Scenario: single filer, $60,000.
- Reproducibility: every figure on this page is generated at build time by the same code that runs the live paycheck calculator — the study and the tools cannot disagree. Snapshot date: June 2026.
Estimates for comparison only — not legal, tax or payroll advice. Confirm rates with your state labor office or a tax professional.
Cite or republish this data
Free to cite, quote or republish — including the charts — with a link to this page as the source (CC BY 4.0). Journalists: we're happy to cut the data any way you need (your state, a different salary, married filers) — get in touch. Want your readers to run their own numbers? Every HourMath calculator is free to embed on your site.
Frequently asked questions
Which state has the highest take-home pay on a $60,000 salary in 2026?
10 states tie for the highest take-home on $60,000 (single filer): Alaska, Florida, Nevada, New Hampshire, North Dakota, South Dakota, Tennessee, Texas, Washington, Wyoming — each leaving $50,390 after federal tax, state tax and FICA. 9 of them have no wage income tax; North Dakota's 0% bottom bracket produces the same result at this income.
Which state has the lowest take-home pay on $60,000?
Oregon. A single filer on $60,000 keeps about $46,858 — roughly $3,532 less per year than in the best states. Oregon has no sales tax and leans on one of the highest state income taxes instead.
How many states still use the $7.25 federal minimum wage in 2026?
20 of the 51 U.S. jurisdictions (50 states + DC) have an effective minimum wage of $7.25 — either because they match the federal rate, set a lower one, or have no state minimum-wage law. The federal rate has not changed since 2009.
Which states have no income tax in 2026?
9 states: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. New Hampshire taxes no wages and fully repealed its interest-and-dividends tax in 2025; Washington has no wage tax but levies a capital-gains tax on large investment profits.
Which states have daily overtime?
Four: California (1.5× after 8 hours/day, 2× after 12), Alaska (1.5× after 8 hours/day), Colorado (1.5× after 12 hours/day) and Nevada (1.5× after 8 hours/day for employees earning under 1.5× the minimum wage). Everywhere else, overtime starts only after 40 hours in a workweek.
Explore the underlying references: minimum wage by state · overtime laws by state · which states have daily overtime · paycheck calculator.