Every year, Cast & Crew prepares a summary of key changes in labor and compliance within the entertainment industry, known as What’s New. This roundup is not intended as legal advice but aims to inform you about the various issues and challenges our industry faces.
What’s New for 2026 highlights include minimum wage increases, changes to federal tax and retirement limits, and more. If you have any questions, please email compliance@castandcrew.com.
What's New in the US
US Minimum Wage Increases
|
State
|
2026 Rate (per hour)
|
Effective Date
|
|
Alabama
|
$7.25
|
*
|
|
Alaska
|
$13.00
|
July 1, 2025
|
|
Arizona
|
$15.15
|
Jan. 1, 2026
|
|
Arkansas
|
$11.00
|
Jan. 1, 2021
|
|
California
|
$16.90
|
Jan. 1, 2026
|
|
Colorado
|
$15.16
|
Jan. 1, 2026
|
|
Connecticut
|
$16.94
|
Jan. 1, 2026
|
|
Delaware
|
$15.00
|
Jan. 1, 2025
|
|
Florida
|
$14.00
|
Sept. 30, 2025
|
|
Georgia
|
$7.25
|
*
|
|
Hawaii
|
$16.00
|
Jan. 1, 2026
|
|
Idaho
|
$7.25
|
*
|
|
Illinois
|
$15.00
|
Jan. 1, 2025
|
|
Indiana
|
$7.25
|
*
|
|
Iowa
|
$7.25
|
*
|
|
Kansas
|
$7.25
|
*
|
|
Kentucky
|
$7.25
|
*
|
|
Louisiana
|
$7.25
|
*
|
|
Maine
|
$15.10
|
Jan. 1, 2026
|
|
Maryland
|
$15.00
|
Jan. 1, 2024
|
|
Massachusetts
|
$15.00
|
Jan. 1, 2023
|
|
Michigan
|
$13.73
|
Jan. 1, 2026
|
|
Minnesota
|
$11.41
|
Jan. 1, 2026
|
|
Mississippi
|
$7.25
|
*
|
|
Missouri
|
$15.00
|
Jan. 1, 2026
|
|
Montana
|
$10.85
|
Jan. 1, 2026
|
|
Nebraska
|
$15.00
|
Jan. 1, 2026
|
|
Nevada
|
$12.00
|
July 1, 2024
|
|
New Hampshire
|
$7.25
|
*
|
|
New Jersey – Large Employers (six or more)
|
$15.92
|
Jan. 1, 2026
|
|
New Jersey – Small Employers (fewer than 6 Employees) and seasonal employees
|
$15.23
|
Jan. 1, 2026
|
|
New Mexico
|
$12.00
|
Jan. 1, 2023
|
|
New York
|
$16.00
|
Jan. 1, 2026
|
|
North Carolina
|
$7.25
|
*
|
|
North Dakota
|
$7.25
|
*
|
|
Ohio
|
$11.00
|
Jan. 1, 2026
|
|
Oklahoma
|
$7.25
|
*
|
|
Oregon (standard)
|
$15.05
|
July 1, 2025
|
|
Oregon (Portland Metro)
|
$16.30
|
July 1, 2025
|
|
Oregon (Nonurban Counties)
|
$14.05
|
July 1, 2025
|
|
Pennsylvania
|
$7.25
|
*
|
|
Puerto Rico
|
$10.50
|
July 1, 2024
|
|
Rhode Island
|
$16.00
|
Jan. 1, 2026
|
|
South Carolina
|
$7.25
|
*
|
|
South Dakota
|
$11.85
|
Jan. 1, 2026
|
|
Tennessee
|
$7.25
|
*
|
|
Texas
|
$7.25
|
*
|
|
Utah
|
$7.25
|
*
|
|
Vermont
|
$14.42
|
Jan. 1, 2026
|
|
Virginia
|
$12.77
|
Jan. 1, 2026
|
|
Washington
|
$17.13
|
Jan. 1, 2026
|
|
West Virginia
|
$8.75
|
*
|
|
Wisconsin
|
$7.25
|
*
|
|
Wyoming
|
$7.25
|
*
|
* = Federal minimum wage rate
|
Locality
|
2026 Rate (per hour)
|
Effective Date
|
|
Flagstaff, AZ
|
$18.35
|
Jan. 1, 2026
|
|
Tucson, AZ
|
$15.45
|
Jan. 1, 2026
|
|
Alameda, CA
|
$17.46
|
July 1, 2025
|
|
Belmont, CA
|
$18.95
|
Jan. 1, 2026
|
|
Berkeley, CA
|
$19.18
|
July 1, 2025
|
|
Burlingame, CA
|
$17.86
|
Jan. 1, 2026
|
|
Cupertino, CA
|
$18.70
|
Jan. 1, 2026
|
|
Daly City, CA
|
$17.50
|
Jan. 1, 2026
|
|
East Palo Alto, CA
|
17.90
|
Jan. 1, 2026
|
|
El Cerrito, CA
|
$18.82
|
Jan. 1, 2026
|
|
Emeryville, CA
|
$19.90
|
July 1, 2025
|
|
Foster City, CA
|
$17.85
|
Jan. 1, 2026
|
|
Fremont, CA
|
$17.75
|
July 1, 2025
|
|
Halfmoon Bay, CA
|
$17.91
|
Jan. 1, 2026
|
|
Hayward, CA – (26 or more employees)
|
$17.79
|
Jan. 1, 2026
|
|
Hayward, CA – (25 or fewer employees)
|
$16.90
|
Jan. 1, 2026
|
|
Los Altos, CA
|
$18.70
|
Jan. 1, 2026
|
|
Los Angeles City, CA
|
$17.87
|
July 1, 2025
|
|
Los Angeles County, CA – (Unincorporated LA County)
|
$17.81
|
July 1, 2025
|
|
Malibu, CA
|
$17.27
|
July 1, 2024
|
|
Menlo Park, CA
|
$17.55
|
Jan. 1, 2026
|
|
Milpitas, CA
|
$18.20
|
July 1, 2025
|
|
Mountain View, CA
|
$19.70
|
Jan. 1, 2026
|
|
Novato, CA – (100 or more employees)
|
$17.73
|
Jan. 1, 2026
|
|
Novato, CA – (26-99 employees)
|
$17.46
|
Jan. 1, 2026
|
|
Novato, CA – (25 employees or less)
|
$16.90
|
Jan. 1, 2026
|
|
Oakland, CA
|
$17.34
|
Jan. 1, 2026
|
|
Palo Alto, CA
|
$18.70
|
Jan. 1, 2026
|
|
Pasadena, CA
|
$18.04
|
July 1, 2025
|
|
Petaluma, CA
|
$18.31
|
Jan. 1, 2026
|
|
Redwood City, CA
|
$18.65
|
Jan. 1, 2026
|
|
Richmond, CA
|
$19.18
|
Jan. 1, 2026
|
|
San Carlos, CA
|
$17.75
|
Jan. 1, 2026
|
|
San Diego, CA
|
$17.75
|
Jan. 1, 2026
|
|
San Francisco, CA
|
$19.18
|
July 1, 2025
|
|
South San Francisco, CA
|
$18.15
|
Jan. 1, 2026
|
|
San Jose, CA
|
$18.45
|
Jan. 1, 2026
|
|
San Leandro, CA
|
$16.90
|
Jan. 1, 2026
|
|
San Mateo, CA
|
$18.60
|
Jan. 1, 2026
|
|
San Mateo County, CA – (Unincorporated San Mateo County)
|
$17.95
|
Jan. 1, 2026
|
|
Santa Clara, CA
|
$18.70
|
Jan. 1, 2026
|
|
Santa Monica, CA
|
$17.81
|
July 1, 2025
|
|
Santa Rosa, CA
|
$18.21
|
Jan. 1, 2026
|
|
Sonoma, CA – (25 or fewer employees)
|
$17.38
|
Jan. 1, 2026
|
|
Sonoma, CA – (26 or more employees)
|
$18.47
|
Jan. 1, 2026
|
|
Sunnyvale, CA
|
$19.50
|
Jan. 1, 2026
|
|
West Hollywood, CA
|
$20.25
|
Jan. 1, 2026
|
|
Boulder County, CO – (only unincorporated areas)
|
$17.99
|
Jan. 1, 2026
|
|
Boulder, CO
|
$16.82
|
Jan. 1, 2026
|
|
Denver, CO
|
$19.29
|
Jan. 1, 2026
|
|
Edgewater, CO
|
$18.17
|
Jan. 1, 2026
|
|
District of Columbia
|
$17.95
|
July 1, 2025
|
|
Chicago, IL – (4 or more employees)
|
$16.60
|
July 1, 2025
|
|
Cook County, IL
|
$15.00
|
Jan. 1, 2025
|
|
Portland, ME
|
$16.75
|
Jan. 1, 2026
|
|
Rockland, ME
|
$16.00
|
Jan. 1, 2026
|
|
Howard County, MD – (14 or fewer employees)
|
$15.50
|
Jan. 1, 2026
|
|
Howard County, MD – (15 or more employees)
|
$16.00
|
Jan. 1, 2025
|
|
Montgomery County, MD – Small Employers (10 or fewer employees)
|
$15.50
|
July 1, 2025
|
|
Montgomery County, MD – Medium Employers (11-50 employees)
|
$16.00
|
July 1, 2025
|
|
Montgomery County, MD – Large Employers (51 or more employees)
|
$17.65
|
July 1, 2025
|
|
Minneapolis, MN – All employers
|
$16.37
|
Jan. 1, 2026
|
|
St. Paul, MN – Macro Employers (more than 10,000 Employees)
|
$16.37
|
Jan. 1, 2026
|
|
St. Paul, MN – Large Employers (101 – 10,000 Employees)
|
>$16.37
|
Jan. 1, 2026
|
|
St. Paul, MN – Small Employers (6-100 Employees)
|
$15.00
|
July 1, 2025
|
|
St. Paul, MN – Micro Employers (5 or fewer employees)
|
$13.25
|
July 1, 2025
|
|
Albuquerque, NM – employers who provide employee benefits
|
$12.00
|
Jan. 1, 2023
|
|
Albuquerque, NM – employers who do not provide employee benefits
|
$12.00
|
Jan. 1, 2023
|
|
Bernalillo County, NM
|
$12.00
|
Jan. 1, 2023
|
|
Las Cruces, NM
|
$13.01
|
Jan. 1, 2026
|
|
City of Santa Fe, NM
|
$15.00
|
Mar. 1, 2025
|
|
Santa Fe County, NM
|
$15.00
|
Mar. 1, 2025
|
|
New York City, NY
|
$17.00
|
Jan. 1, 2026
|
|
Long Island & Westchester, NY
|
$17.00
|
Jan. 1, 2026
|
|
Bellingham, WA
|
$19.13
|
Jan. 1, 2026
|
|
Everett, WA – (More than 500 employeess)
|
$20.77
|
Jan. 1, 2026
|
|
Everett, WA – (500 or less emplyeess)
|
$18.77
|
Jan. 1, 2026
|
|
King County, WA – (Unincorporated; 16 -499 employees)
|
$19.82
|
Jan. 1, 2026
|
|
King County, WA – (Unincorporated; 15 or fewer employees and gross revenue of $2 million or greater)
|
$19.82
|
Jan. 1, 2026
|
|
King County, WA – (Unincorporated; 15 or fewer employees and gross revenue of less than $2 million)
|
$18.32
|
Jan. 1, 2026
|
|
King County, WA – (Unincorporated; 500 or more employees worldwide)
|
$20.82
|
Jan. 1, 2026
|
|
Renton, WA – (500+ employees worldwide)
|
$21.57
|
Jan. 1, 2026
|
|
Renton, WA – (15 to 499 employees worldwide or annual gross revenue over $2 million)
|
$20.57
|
Jan. 1, 2026
|
|
Seattle, WA – All employers
|
21.30
|
Jan. 1, 2026
|
|
Tukwila, WA
|
$21.65
|
Jan. 1, 2026
|
IRS issues standard mileage rates for 2026
Notice 2025-128, December 29, 2025 - The Internal Revenue Service issued the 2026 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical, or moving purposes.
Effective January 1, 2026, the standard mileage rates for the use of a car (also vans, pickups or panel trucks)
will be:
- 72.5 cents per mile for business purposes
- 20.5 cents per mile for medical or moving purposes
- 14 cents per mile for charitable purposes
Note: The standard mileage rate for business use is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs.
Social Security Tax limits for 2026
Effective January 1, 2026, the maximum earnings subject to the Social Security payroll tax increased by $8,400, raising the cap to $184,500 from $176,100 in 2025. The Social Security Administration announced this change on October 24, 2025, and also released a fact sheet summarizing the 2026 updates.
The taxable wage cap is subject to an automatic cost-of-living adjustment (COLA) each year, tied to increases in the national average wage index, as calculated by the SSA.
|
Payroll Taxes: Cap on Maximum Earnings
|
|
Type of Payroll Tax
|
2026 Maximum Earnings
|
2025 Maximum Earnings
|
|
Social Security
|
$184,500
|
$176,100
|
|
Medicare
|
No limit
|
No limit
|
|
Source: Social Security Administration
|
401(k) limits for 2026
The IRS has announced that the 401(k) contribution limit for 2026 will increase by $1,000, rising from $23,500 to $24,500.
- The 401(k) contribution limit is $24,500
- The 401(k) catch-up contribution limit remains $8,000 for individuals age 50 and older
- For Highly Compensated Employees age 50 and older who earned $150,000 in the prior year, catch-up contributions are automatically made to a Roth 401(k) (after tax) rather than a traditional 401(k)
- Under changes introduced by SECURE 2.0, a higher catch-up contribution limit applies to employees ages 60–63 (for 2026, this enhanced catch-up limit remains $11,250)
What's New in Canada
Basic Personal Amount
|
Province
|
Amount
|
|
FED
|
CA$16,452.00
|
|
AB
|
CA$22,769.00
|
|
BC
|
CA$13,216.00
|
|
MB
|
CA$15,780.00
|
|
NB
|
CA$13,664.00
|
|
NL
|
CA$11,188.00
|
|
NS
|
CA$11,932.00
|
|
NT
|
CA$18,198.00
|
|
NU
|
CA$19,659.00
|
|
ON
|
CA$12,989.00
|
|
PE
|
CA$15,000.00
|
|
QC
|
CA$18,952.00
|
|
SK
|
CA$20,381.00
|
|
YT
|
CA$16,452.00
|
CPP / EI Limits and more
|
Tax
|
Max Earnings
|
Rate
|
Max Employer Premium
|
Max Employee Premium
|
|
CPP
|
CA$74,600.00
|
5.95
|
|
CA$4,230.45
|
|
CPPE
|
CA$74,600.00
|
5.95
|
CA$4,230.45
|
|
|
CPP2
|
CA$85,000.00
|
4.00
|
|
CA$416.00
|
|
CPPE2
|
CA$85,000.00
|
4.00
|
CA$416.00
|
|
|
EI
|
CA$68,900.00
|
1.63
|
|
CA$1,123.07
|
|
EIE
|
CA$68,900.00
|
2.282
|
CA$1,572.30
|
|
|
QPP
|
CA$74,600.00
|
6.30
|
|
CA$4,479.30
|
|
QPPE
|
CA$74,600.00
|
6.30
|
CA$4,479.30
|
|
|
QPP2
|
CA$85,000.00
|
4.00
|
|
CA$416.00
|
|
QPPE2
|
CA$85,000.00
|
4.00
|
CA$416.00
|
|
|
QEI
|
CA$68,900.00
|
1.30
|
|
CA$895.70
|
|
QEIE
|
CA$68,900.00
|
1.82
|
CA$1,253.98
|
|
|
QPIP
|
CA$103,000.00
|
0.43
|
|
CA$442.90
|
|
QPIPE
|
CA$103,000.00
|
0.602
|
CA$620.06
|
|
|
EHT
|
No limit
|
1.95
|
|
|
|
QHSF
|
No limit
|
4.26
|
|
|
Provincial Minimum Wages
|
Province / Territory
|
2026 Rate (per hour)
|
Effective Date
|
|
Alberta
|
CA$15.00
|
Oct. 1, 2018
|
|
Alberta (under 18 and works 28 hours a week or less)
|
CA$13.00
|
June 26, 2019
|
|
British Columbia
|
CA$17.85
|
June 1, 2025
|
|
Manitoba
|
CA$16.00
|
Oct. 1, 2025
|
|
New Brunswick
|
CA$15.65
|
April 1, 2025
|
|
Newfoundland and Labrador
|
CA$16.00
|
April 1, 2025
|
|
Northwest Territories
|
CA$16.95
|
Sept. 1, 2025
|
|
Nova Scotia
|
CA$16.50
|
Oct. 1, 2025
|
|
Nova Scotia
|
CA$16.75
|
April 1, 2026
|
|
Nunavut
|
CA$19.75
|
Sept. 1, 2025
|
|
Ontario
|
CA$17.60
|
Oct. 1, 2025
|
|
Prince Edward Island
|
CA$17.00
|
April 1, 2026
|
|
Quebec
|
CA$16.10
|
May 1, 2025
|
|
Saskatchewan
|
CA$15.35
|
Oct. 1, 2025
|
|
Yukon
|
CA$17.94
|
April 1, 2025
|
|
Federal
|
CA$17.75
|
April 1, 2025
|
WCB Maximum Assessable Earnings
|
Province
|
WCB Maximum assessable earnings
|
Province
|
WCB Maximum Assessable earnings
|
|
Alberta
|
CA$110,900.00
|
Nunavut
|
CA$117,300.00
|
|
British Columbia
|
CA$127,500.00
|
Ontario
|
CA$121,700.00
|
|
Manitoba
|
CA$171,500.00
|
Prince Edward Island
|
CA$89,300.00
|
|
New Brunswick
|
CA$85,800.00
|
Quebec
|
CA$103,000.00
|
|
Newfoundland & Labrador
|
CA$80,935.00
|
Saskatchewan
|
CA$108,223.00
|
|
Nova Scotia
|
CA$79,900.00
|
Yukon
|
CA$107,599.00
|
|
Northwest Territories
|
CA$116,000.00
|
|
|
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