MI SB0373

Modifies the minimum wage for tipped employees under Michigan's Workforce Opportunity Wage Act to establish a tiered schedule rather than a fixed rate.

Sets tipped employee minimum wage at 38% of the standard minimum wage beginning September 1, 2014, increasing to 59% on January 1, 2016, and 80% on January 1, 2017.

Requires employers to pay any shortfall if gratuities plus the reduced minimum wage do not equal the standard minimum wage rate established in section 4.

Limits applicability to employees who receive gratuities, report tips for federal tax purposes, and are informed by their employer of these wage provisions.

Expires December 31, 2017, making this a temporary provision.