Minimum wage — 2026 rates by region
Effective January 1, 2026, New York's minimum wage is $17.00 per hour for employees working in New York City, Nassau County, Suffolk County, and Westchester County. For employees working elsewhere in the state, the minimum wage is $16.00 per hour. These rates represent a $0.50 increase from 2025 levels.
These rates apply to non-tipped employees. Tipped employees in the hospitality industry (restaurants, hotels, and catering establishments) have different minimum cash wage requirements, with employers permitted to take a tip credit against the minimum wage. As of December 31, 2020, tip credits are not permitted in miscellaneous industries (all other industries except hospitality, farm workers, and building services); employers in those industries must pay the full minimum wage rates listed above. For tipped hospitality workers' cash wage and tip credit rates, see the Tipped employees — minimum cash wage and tip credit section.
The minimum wage applies regardless of employer size. Fast food employees are also entitled to the regional minimum wage rates listed above, with no tip credit permitted under 12 NYCRR § 146-1.3(c).
Source: N.Y. Lab. Law § 652 | NYS DOL — Minimum Wage | NYS DOL — Minimum Wage for Tipped Workers
Overtime threshold — 40-hour workweek
New York requires employers to pay overtime at 1.5 times the employee's regular rate for all hours worked over 40 in a workweek for most non-exempt employees. The workweek is any fixed, regularly recurring period of seven consecutive 24-hour periods; the employer defines it, but once established it must remain consistent and cannot be changed to evade overtime obligations.
New York does not mandate daily overtime (no premium for hours over 8 in a single day, unlike California) or automatic premium pay for weekend or holiday work unless total weekly hours exceed the applicable overtime threshold.
## Standard 40-hour threshold
Under 12 NYCRR § 142-2.2 (Miscellaneous Industries Wage Order) and 12 NYCRR § 146-1.4 (Hospitality Industry Wage Order), employers must pay overtime at a wage rate of 1.5 times the employee's regular rate for hours worked in excess of 40 in one workweek. This is the general rule applicable to most private-sector non-exempt employees in New York.
## Residential employees — 44-hour threshold
Residential employees—those who live on the premises of the employer—earn overtime after 44 hours per week under 12 NYCRR § 142-2.2. A residential employee is one who lives in the home or on the premises of the employer. The Hospitality Industry Wage Order formerly provided a separate 44-hour threshold for residential hotel and restaurant workers, but as of the consolidated Hospitality Wage Order effective December 31, 2016, residential hospitality employees are entitled to overtime for hours over 40, not 44. The 44-hour threshold now applies primarily to residential employees covered by the Miscellaneous Industries Wage Order (e.g., live-in domestic workers, residential building superintendents and janitors under certain conditions, residential caregivers).
Residential employees are not deemed to be "working" or "required to be available for work" during normal sleeping hours solely because they are required to be on call, or at any other time when they are free to leave the place of employment (12 NYCRR § 142-2.2(b)).
## Farm workers — phased reduction from 60 to 40 hours
Farm workers are covered by a separate, phased overtime schedule under 12 NYCRR § 190-2.4. As of January 1, 2026, farm workers earn overtime at 1.5 times the regular rate for hours worked in excess of 52 hours per week. The threshold is stepping down every two years:
- 60 hours (January 1, 2020 – December 31, 2023)
- 56 hours (January 1, 2024 – December 31, 2025)
- 52 hours (January 1, 2026 – December 31, 2027)
- 48 hours (January 1, 2028 – December 31, 2029)
- 44 hours (January 1, 2030 – December 31, 2031)
- 40 hours (January 1, 2032 onward)
Farm workers also earn overtime for any hours worked on their designated day of rest, regardless of total weekly hours.
## Relationship to federal FLSA
The federal Fair Labor Standards Act requires overtime at 1.5 times the regular rate for hours over 40 per week for non-exempt employees. New York's 40-hour threshold for most employees matches the federal floor. Where New York provides greater protection (e.g., the 44-hour threshold for certain residential employees is more protective than exempting them entirely, as federal law does for some live-in domestic workers under 29 U.S.C. § 213(b)(21)), New York law governs for employees working in New York.
Source: 12 NYCRR § 142-2.2 — Miscellaneous Industries Wage Order (overtime) | 12 NYCRR § 146-1.4 — Hospitality Industry Wage Order (overtime) | 12 NYCRR § 190-2.4 — Farm Workers Wage Order (overtime phase-in)
Overtime exemption salary thresholds — executive and administrative employees
New York establishes separate, higher salary thresholds than federal law for the white-collar overtime exemptions for executive and administrative employees. An employee must satisfy both a duties test (defined in 12 NYCRR § 142-2.14) and the applicable salary-basis threshold to qualify for exemption from overtime.
## 2026 salary thresholds
Effective January 1, 2026, the minimum weekly salary required for the executive and administrative overtime exemptions under 12 NYCRR Part 143 is:
- $1,275.00 per week ($66,300 annually) for employees working in New York City, Nassau County, Suffolk County, or Westchester County.
- $1,199.10 per week ($62,353.20 annually) for employees working elsewhere in New York State.
These amounts represent increases from the 2025 thresholds of $1,237.50 per week ($64,350 annually) for the downstate region and $1,161.65 per week ($60,405.80 annually) for the remainder of the state.
## Executive exemption — duties and threshold
Under 12 NYCRR § 142-2.14(a)(1), an employee qualifies for the executive exemption if the employee:
- Primary duty consists of the management of the enterprise or of a customarily recognized department or subdivision thereof;
- Customarily and regularly directs the work of two or more other employees;
- Has the authority to hire or fire other employees, or whose suggestions and recommendations as to hiring, firing, advancement, promotion, or any other change of status of other employees are given particular weight; and
- Is paid a salary of not less than the applicable threshold listed above.
The regulation defines "management" to include activities such as interviewing, selecting, and training employees; setting and adjusting rates of pay and hours of work; directing the work of employees; maintaining production or sales records for use in supervision or control; appraising employees' productivity and efficiency for the purpose of recommending promotions or other changes in status; handling employee complaints and grievances; disciplining employees; planning the work; determining the techniques to be used; apportioning the work among the employees; determining the type of materials, supplies, machinery, equipment or tools to be used or merchandise to be bought, stocked and sold; controlling the flow and distribution of materials or merchandise and supplies; providing for the safety and security of the employees or the property; planning and controlling the budget; and monitoring or implementing legal compliance measures.
## Administrative exemption — duties and threshold
Under 12 NYCRR § 142-2.14(a)(2), an employee qualifies for the administrative exemption if the employee:
- Primary duty consists of the performance of office or non-manual field work directly related to management policies or general business operations of the employer or the employer's customers;
- Customarily and regularly exercises discretion and independent judgment;
- Either (a) regularly and directly assists an employer, or an employee employed in a bona fide executive or administrative capacity (such as an executive assistant or administrative assistant), or (b) performs under only general supervision work along specialized or technical lines requiring special training, experience, or knowledge; and
- Is paid a salary of not less than the applicable threshold listed above.
The regulation specifies that work is "directly related to management policies or general business operations" when the employee performs work directly related to assisting with the running or servicing of the business, as distinguished from working on a manufacturing production line or selling a product in a retail or service establishment.
"Discretion and independent judgment" involves the comparison and evaluation of possible courses of conduct and acting or making a decision after the various possibilities have been considered. The term must be applied in light of all the facts involved in the employee's particular employment situation, and implies that the employee has authority to make an independent choice, free from immediate direction or supervision. Factors to consider include whether the employee has authority to formulate, affect, interpret, or implement management policies or operating practices; whether the employee carries out major assignments in conducting the operations of the business; whether the employee performs work that affects business operations to a substantial degree; whether the employee has authority to commit the employer in matters that have significant financial impact; whether the employee has authority to waive or deviate from established policies and procedures without prior approval; and other factors set forth in section 142-2.14(a)(2)(iii).
## Professional exemption — no separate state threshold
New York does not establish a separate salary threshold for the professional exemption under 12 NYCRR § 142-2.14(a)(3). The regulation's professional-exemption provision does not specify a minimum salary amount for New York, which means employees classified as exempt professionals remain subject to the federal FLSA salary threshold under 29 C.F.R. § 541.600. The current federal threshold for the professional exemption is $684 per week ($35,568 annually).
## Relationship to federal exemptions
New York's salary thresholds for executive and administrative exemptions are substantially higher than the federal FLSA threshold of $684 per week ($35,568 annually). Because New York law provides greater protection to employees, New York law governs for employees working in New York. An employee who satisfies the federal salary test but does not meet New York's threshold is non-exempt under state law and must be paid overtime at 1.5 times the regular rate for all hours worked over 40 in a workweek under New York Labor Law § 650 et seq.
Employers must ensure that exempt employees satisfy both the applicable New York duties test and the New York salary threshold.
Source: 12 NYCRR § 142-2.14 — Miscellaneous Industries Wage Order (executive, administrative, professional exemption definitions and duties tests) | 12 NYCRR Part 143 — Minimum wage requirements for nonprofit institutions (2026 salary thresholds at § 143-1.5)
Tipped employees — minimum cash wage and tip credit by region and worker type
New York allows hospitality industry employers to satisfy minimum wage requirements through a combination of a cash wage paid directly by the employer and a tip credit (also called a "tip allowance") for tips the employee receives from customers. The cash wage plus the tip credit must equal or exceed the applicable minimum wage rate for the region. Only hospitality industry employers may take a tip credit; as of December 31, 2020, tip allowances are not permitted in miscellaneous industries (all other industries except hospitality, farm workers, and building services).
The required cash wage and maximum permissible tip credit differ by region (New York City / Nassau / Suffolk / Westchester vs. remainder of state) and by worker category (food service workers vs. service employees), both as defined under 12 NYCRR Part 146 (the Hospitality Industry Wage Order).
## 2026 rates — New York City, Nassau County, Suffolk County, and Westchester County
For employees working in New York City, Nassau County, Suffolk County, or Westchester County, the applicable minimum wage is $17.00 per hour effective January 1, 2026. Within this region:
Food service workers (employees primarily engaged in serving food or beverages to guests, patrons, or customers in the hospitality industry, including wait staff, bartenders, captains, and bussing personnel who regularly receive tips):
- Minimum cash wage: $11.35 per hour
- Maximum tip credit: $5.65 per hour
- Total: $17.00 per hour
Service employees (including bellhops, car attendants, doormen, coat check attendants, hotel concierges, and other service personnel in hospitality who customarily and regularly receive tips but are not primarily engaged in serving food or beverages):
- Minimum cash wage: $14.15 per hour
- Maximum tip credit: $2.85 per hour
- Total: $17.00 per hour
## 2026 rates — remainder of New York State
For employees working elsewhere in New York State (outside New York City, Nassau, Suffolk, and Westchester counties), the applicable minimum wage is $16.00 per hour effective January 1, 2026. Within this region:
Food service workers:
- Minimum cash wage: $10.70 per hour
- Maximum tip credit: $5.30 per hour
- Total: $16.00 per hour
Service employees:
- Minimum cash wage: $13.30 per hour
- Maximum tip credit: $2.70 per hour
- Total: $16.00 per hour
## Conditions for taking the tip credit
The tip credit is not available under 12 NYCRR § 146-1.3 unless:
- Sufficient tips. For service employees, the weekly average of tips must be at least the hourly "Tip Threshold" rate specified in the regulation (for 2026: $9.55/hour in downstate region; $9.00/hour in remainder of state). For food service workers, the total of tips received plus the cash wage must equal or exceed the applicable minimum wage total.
- Written notice. The employee has been notified in writing of the tip credit as required by 12 NYCRR § 146-2.2. Employers must provide notice of the amount of cash wages to be paid, the amount of tip credit claimed, and that all tips received by the employee are the property of the employee.
- Time spent in non-tipped work. The employee does not spend more than two hours or 20 percent of the shift (whichever is less) performing non-tipped duties. Under 12 NYCRR § 146-2.9, if an employee spends more than this threshold on non-tipped work (e.g., cleaning, food preparation, setting up dining areas), no tip credit may be taken for that entire workday, and the employee must be paid the full minimum wage for all hours worked that day.
- Tip make-up obligation. If actual tips received during a week, when combined with the cash wage paid, do not bring the employee's total hourly compensation to the applicable minimum wage, the employer must pay the difference.
## Fast food employees
No tip credit is permitted for fast food employees under 12 NYCRR § 146-1.3(c). Fast food employees must be paid the full applicable minimum wage in cash, regardless of any tips received. A "fast food employee" is defined under the regulation as an employee who works at a fast food establishment—a business primarily engaged in selling food and drinks for immediate consumption, with limited service, where customers order and pay before eating, and that is part of a chain of 30 or more establishments nationally sharing a common brand or standardized décor, marketing, packaging, products, and services.
## Overtime calculation for tipped employees
When an employer is taking a tip credit, the overtime rate for hours over 40 in a workweek is calculated as follows under 12 NYCRR § 146-1.6: the employee's regular rate of pay before subtracting the tip credit, multiplied by 1.5, minus the tip credit. It is a violation to subtract the tip credit first and then multiply the reduced rate by 1.5.
Example: A food service worker in New York City is paid a cash wage of $11.35/hour with a $5.65 tip credit, for a total minimum wage of $17.00/hour. For overtime hours, the rate is ($17.00 × 1.5) − $5.65 = $25.50 − $5.65 = $19.85 per hour in cash wages owed by the employer (plus tips).
## Tip ownership and pooling
Under New York Labor Law § 196-d and 12 NYCRR § 146-3.1, employers are not permitted to keep or retain any portion of a tip that an employee receives. Tips are the sole property of the employee. Employers may, however, permit tip pooling or tip sharing among employees who provide service to customers, provided that only employees who customarily and regularly receive tips participate in the pool. Managers and supervisors may not participate in tip pools. Administrative charges or service charges imposed by the employer on banquet events or packages are not tips and need not be distributed to employees, but the employer must clearly notify customers in advance that such charges are not gratuities (12 NYCRR § 146-3.3).
Source: NY DOL — Minimum Wage for Tipped Workers | 12 NYCRR § 146-1.3 — Tip credits (Hospitality Industry Wage Order) | 12 NYCRR Part 146 (PDF)
Call-in pay and reporting pay — minimum hours when employees report to work
New York requires employers to pay call-in pay (also called reporting pay) when a non-exempt employee reports for a scheduled shift by request or permission of the employer but is sent home early, given no work, or works fewer hours than the guaranteed minimum. The rule ensures employees receive minimum compensation when they make themselves available for work, even if the employer cancels the shift, provides limited work, or sends the employee home prematurely.
The minimum hours guaranteed and the applicable wage rate differ by industry: hospitality employees are covered under 12 NYCRR Part 146, and all other private-sector employees (except those covered by separate wage orders for building services, farm workers, and certain other categories) fall under the Miscellaneous Industries Wage Order at 12 NYCRR Part 142.
## Hospitality industry — 3-hour minimum
Under 12 NYCRR § 146-1.5, a non-exempt hospitality industry employee (restaurant or hotel worker) who reports for duty on any day by request or permission of the employer, whether or not assigned to actual work, must be paid at the applicable wage rate for:
- At least 3 hours for one shift, or the number of hours in the regularly scheduled shift, whichever is less;
- At least 6 hours for two shifts totaling six hours or less, or the number of hours in the regularly scheduled shift, whichever is less; and
- At least 8 hours for three shifts totaling eight hours or less, or the number of hours in the regularly scheduled shift, whichever is less.
The applicable wage rate is defined in the regulation as: (1) payment for time of actual attendance calculated at the employee's regular or overtime rate of pay (whichever applies), minus any customary tip credit; and (2) payment for the balance of the guaranteed period calculated at the basic minimum hourly rate with no tip credit subtracted.
A regularly scheduled shift under the Hospitality Wage Order is a "fixed, repeating shift that an employee normally works on the same day of each week." Employees whose schedules vary from week to week have no regularly scheduled shift, so the full statutory minimum (3, 6, or 8 hours, depending on the number of shifts) applies.
Example: A restaurant server reports for a scheduled 5-hour dinner shift but is sent home after one hour because business is slow. The server must be paid for 3 hours (the minimum for one shift), not the full 5-hour scheduled shift, because 3 hours is less than the scheduled shift. If the same server reports for a regularly scheduled 2-hour brunch shift, the employer owes only 2 hours (the scheduled shift is less than the 3-hour minimum, so the lesser amount applies).
## Miscellaneous industries (all other private-sector employees) — 4-hour minimum
Under 12 NYCRR § 142-2.3, a non-exempt employee in miscellaneous industries who by request or permission of the employer reports for work on any day must be paid for at least four hours, or the number of hours in the regularly scheduled shift, whichever is less, at the basic minimum hourly wage.
The regulation does not explicitly state whether an employee earning substantially above minimum wage may satisfy the call-in pay obligation through total weekly earnings that already exceed the statutory floor. However, the New York State Department of Labor has taken the position in at least one opinion letter (Opinion Letter No. RO-09-0133, dated December 2, 2009, cited in legal commentary but not published on the DOL website as of June 2026) that "if the amount paid to an employee for the workweek exceeds the minimum and overtime rate for the number of hours worked and the minimum wage rate for any call-in pay owed, no additional payment for call-in pay is required during that workweek." This interpretation—sometimes called the "offset" or "sufficient earnings" rule—would mean that employees earning well above minimum wage may not receive separate additional compensation for call-in pay if their weekly base pay already satisfies the combined statutory floor for hours worked plus guaranteed call-in hours.
Because this interpretation is not codified in the regulation itself and the cited opinion letter is not currently accessible via the DOL website, practitioners should exercise caution when applying the offset rule and consider that employees earning at or near minimum wage clearly qualify for the guaranteed 4-hour payment as stated in the regulation.
The NY Attorney General's website states that "employees in other private workplaces should be paid for four hours of work at the appropriate minimum rate" when required or permitted to report, confirming the basic 4-hour rule.
Example (employee earning minimum wage): An employee in upstate New York earning the $16.00/hour minimum wage works 6 hours Monday through Thursday, then reports for work on Friday but is sent home after 2 hours. The employee worked 26 hours total for the week. Under the plain text of 12 NYCRR § 142-2.3, call-in pay would guarantee payment for 4 hours on Friday (2 actual + 2 guaranteed minimum). If the employer paid only for the 26 hours actually worked ($416), and if the DOL's offset interpretation does not apply (or the employee's weekly pay does not already exceed the combined floor), the employer would owe additional compensation to bring Friday's pay to the 4-hour minimum-wage equivalent.
## Exemptions
Call-in pay does not apply to:
- Exempt employees (those who meet the white-collar overtime exemption tests under state and federal law);
- Government employees (the wage orders apply to private-sector employers);
- Employees covered by other specific wage orders (building services, farm workers) that have their own provisions; and
- Employees covered by a valid collective bargaining agreement that expressly provides for call-in pay.
## New York City — additional scheduling protections
New York City has enacted separate scheduling protections for certain workers that operate alongside statewide call-in pay rules. Practitioners working with NYC-based retail or fast food employers should consult NYC Administrative Code provisions and NYC Department of Consumer and Worker Protection guidance for requirements regarding advance notice, on-call restrictions, and schedule-change premiums.
## Practical notes
- The call-in pay guarantee is distinct from hours worked. An employee who receives call-in pay for hours not actually worked does not count those guaranteed hours toward the 40-hour overtime threshold (the payment is for availability, not time worked).
- Employers may agree to pay more. Once an employer establishes a call-in pay policy (by handbook, practice, or individual agreement) that exceeds the statutory minimum, the employer is contractually bound to honor it.
- Split shifts may trigger both call-in pay and spread-of-hours premium. An employee who reports for a long-spread day (e.g., works 7 a.m. to 11 a.m., then 5 p.m. to 9 p.m.) may be entitled to both the spread-of-hours premium (one additional hour at minimum wage for a workday exceeding 10 hours start-to-finish) and call-in pay if sent home early or given no work. The two protections serve different purposes and may both apply.
- Minimum wage varies by region. As of January 1, 2026, New York's minimum wage is $17.00/hour in New York City, Nassau County, Suffolk County, and Westchester County, and $16.00/hour elsewhere in the state. Call-in pay calculations use the applicable regional minimum wage.
Source: 12 NYCRR § 146-1.5 — Hospitality Industry Wage Order (call-in pay) | 12 NYCRR § 142-2.3 — Miscellaneous Industries Wage Order (call-in pay) | NY Attorney General — Wages and Pay (call-in pay summary)
Day of rest — 24-hour weekly minimum for covered employees
New York Labor Law § 161 requires employers in specified industries and occupations to provide employees with at least 24 consecutive hours of rest in any calendar week. The requirement applies to certain categories of workers and contains statutory exemptions for small dairies, continuous industrial processes, and other defined circumstances. Employers who operate on Sundays must designate each employee's day of rest in advance and prohibit work on that designated day.
## Covered industries and occupations
Under N.Y. Lab. Law § 161(1), the day-of-rest requirement applies to:
- Factories, mercantile establishments, hotels, and restaurants — every person employed in such establishments must receive at least 24 consecutive hours of rest per calendar week.
- Freight or passenger elevators — employees who operate or care for elevators in any building must receive the weekly rest period.
- Motion picture establishments — projectionists, machine operators, engineers, and firemen in theaters showing motion pictures must receive 24 hours of rest per week.
- Legitimate theater productions — all employees, including performers, engineers, and firemen, in venues showing dramatic or musical productions must receive the weekly rest period. (The statute excludes venues that regularly show motion pictures, vaudeville, or incidental stage presentations throughout the week as the established policy, except engineers and firemen in those venues remain covered.)
- Building maintenance and security workers — watchmen, engineers, and firemen employed in dwellings, apartments, lofts, office buildings, garages, storage places and buildings, warehouses, and storehouses must receive 24 consecutive hours of rest per week. Similarly, janitors, superintendents, supervisors, and managers employed in warehouses, storehouses, offices, dwellings, apartments, lofts, and any other building or structure must receive the weekly rest period.
- Domestic workers — every person employed as a domestic worker (as defined in N.Y. Lab. Law § 2(16)) must receive at least 24 consecutive hours of rest each calendar week. Domestic workers may voluntarily agree to work on their designated day of rest, provided the worker is compensated at the overtime rate for all hours worked on that day. The statute directs that the day of rest should, whenever possible, coincide with the traditional day the domestic worker reserves for religious worship. After one year of service with the same employer, a domestic worker is entitled to at least three additional days of rest in each calendar year at the regular rate of compensation.
- Farm laborers — every person employed as a farm laborer must receive at least 24 consecutive hours of rest each calendar week. "Farm labor" includes all services performed in agricultural employment in connection with cultivating the soil or raising or harvesting agricultural commodities, including raising, shearing, caring for, and managing livestock, poultry, or dairy. The statute provides that 24 consecutive hours spent at rest because of circumstances such as weather or crop conditions is deemed to constitute the required rest. Farm laborers may voluntarily agree to work on their designated day of rest, provided the laborer is compensated at an overtime rate of at least 1.5 times the regular rate of pay for all hours worked on that day. The day of rest should, whenever possible, coincide with the traditional day reserved by the farm laborer for religious worship.
## Statutory exemptions
N.Y. Lab. Law § 161(2) exempts the following from the day-of-rest requirement:
- Foremen in charge.
- Small dairy operations — employees in dairies, creameries, milk condenseries, milk powder factories, milk sugar factories, milk shipping stations, butter and cheese factories, ice cream manufacturing plants, and milk bottling plants where not more than seven persons are employed.
- Employees in necessarily continuous industrial or manufacturing processes — with discretionary approval by the New York State Department of Labor Commissioner, employees engaged in an industrial or manufacturing process that is necessarily continuous, provided no employee works more than eight hours in any calendar day.
- Limited Sunday work for specific maintenance tasks — employees whose duties include not more than three hours' work on Sunday in setting sponges in bakeries, caring for live animals, maintaining fires, or making necessary repairs to boilers or machinery.
- Resort and seasonal hotels and restaurants in rural areas and small municipalities — employees in resort or seasonal hotels and restaurants in rural communities and in cities and villages with a population of less than 15,000 (excluding the portion of a third-class city residing outside its corporation tax district where the city embraces the entire area of the town or towns in which it is located).
## Sunday operation and advance designation
Under N.Y. Lab. Law § 161(3), before operating on Sunday, every employer covered by the statute must:
- Designate a day of rest consisting of at least 24 consecutive hours of rest in each calendar week for each employee; and
- Notify each employee in advance of his or her designated day of rest.
No employee may be permitted to work on their designated day of rest. The statute clarifies that this section does not authorize any work on Sunday not otherwise permitted by law.
## Recordkeeping
Under N.Y. Lab. Law § 161(4), every employer subject to the day-of-rest requirement must keep a time book showing the names and addresses of employees and the hours worked by each employee each day.
## Commissioner variances for hardship
N.Y. Lab. Law § 161(5) authorizes the Commissioner of Labor to grant variations from the day-of-rest requirements if there are practical difficulties or unnecessary hardship in carrying out the statute's provisions, provided that "the spirit of the act be observed and substantial justice done." The variation must describe the conditions under which it is permitted and apply to substantially similar conditions. The New York State Department of Labor maintains a public list of employers with approved day-of-rest variances.
## Enforcement
Under N.Y. Lab. Law § 161(6), in case of a violation, the Commissioner must issue an order directing compliance, and upon failure to comply, commence a prosecution as provided by law. Employees may file a complaint (Form LS 223) with the New York State Department of Labor if their employer fails to provide a required day of rest.
## Relationship to federal law and religious accommodation
The day-of-rest statute is a New York State wage-and-hour protection; it operates independently of federal religious-accommodation obligations under Title VII of the Civil Rights Act of 1964. Employers with 15 or more employees remain subject to Title VII's requirement to reasonably accommodate employees' sincerely held religious beliefs, which may include requests for specific days off for worship. The New York statute's directive that the day of rest should, whenever possible, coincide with the traditional day reserved by domestic workers or farm laborers for religious worship is a state-law guideline, not a preemption of federal accommodation duties.
## Practical notes
- Not all New York employees are covered. The statute applies only to the enumerated industries and occupations listed in § 161(1). Employees in professional offices, tech companies, financial services, and many other sectors are not covered by the day-of-rest mandate under § 161, though they remain protected by overtime laws and any applicable collective bargaining agreements.
- The 24-hour period is consecutive. Providing an employee with two 12-hour rest periods on different days does not satisfy the statute.
- The rest period is per calendar week. A "calendar week" runs Sunday through Saturday (or any other fixed, regularly recurring seven-day period designated by the employer). An employee who works seven consecutive days spanning two calendar weeks may violate the statute even if the employee receives a day off in each separate week.
- Voluntary work on the day of rest with premium pay applies only to domestic workers and farm laborers. For other covered employees, the prohibition on working the designated day of rest is absolute unless the employer has obtained a variance from the Commissioner.
- Penalties for violation. Employers who violate the day-of-rest law are subject to civil penalties and orders to pay employees for denied rest periods, and may face criminal prosecution under N.Y. Lab. Law § 161(6).
Source: N.Y. Lab. Law § 161 — One day rest in seven | NYS DOL — Day of Rest and Meal Periods | NYS DOL — One Day Rest in Seven: Section 161 of the Labor Law (LS611)