The Missouri Department of Labor & Industrial Relations has announced that, effective January 1, 2014, the state minimum wage will increase from $7.35 to $7.50 per hour for non-exempt employees. The Missouri minimum wage statute provides that employers are not required to pay tipped employees a cash wage of more than 50 percent of the minimum wage, but their cash wage plus tips must equal at least the state minimum wage. A state labor department regulation also states the maximum tip credit an employer can apply toward satisfying its minimum wage obligation is 50 percent of the minimum wage. Accordingly, effective January 1, 2014, tipped employees should be paid a cash wage of at least $3.75 per hour (up from $3.68 per hour) and, if an employee’s cash wage plus tips does not equal at least the state minimum wage of $7.50 per hour, an employer must pay an employee the difference.