ID H0055

Establishes phased increases to Idaho's minimum wage: $8.75 per hour effective July 1, 2019; $10.50 per hour effective July 1, 2020; and $12.00 per hour effective July 1, 2021.

Requires annual automatic adjustments to minimum wage beginning September 30, 2022, based on the U.S. Department of Labor's consumer price index, with adjusted rates taking effect January 1 of the following year.

Sets corresponding minimum direct wages for tipped employees at $4.35 per hour (July 1, 2019), $5.85 per hour (July 1, 2020), and $7.35 per hour (July 1, 2021), with annual adjustments thereafter using the same consumer price index formula.

Requires employers to make up the difference if an employee's tips combined with direct wages do not meet the minimum wage requirement, and places the burden on employers to demonstrate tips actually received.

Prohibits Idaho political subdivisions from establishing minimum wages higher than the state minimum wage through ordinance or other action.