Effective January 1, 2016, the Massachusetts minimum wage was increased to $10/hour. The increase is part two of a three-part process that will increase the minimum wage to $11/hour on January 1, 2017. The state’s minimum for tipped employees — those who regularly receive tips as part of their wages, such as waiters and waitresses — is now $3.35/hour. The total hourly rate for tipped employees must be no less than the state’s minimum of $10/hour, inclusive of tips actually received, and employers must make up any hourly shortfall. Due to strong penalties contained in the Massachusetts Wage Act, all employers should be certain that minimum wages and all other amounts due to employees for work performed are paid in full.