Effective January 1, 2021, Ohio modified its minimum wage and created three (3) different categories of pay  The minimum wage in Ohio now differentiates between “large employers” and “small employers.” A “large employer” is defined as an employer who brings in more than $323,000 in gross receipts per year. If you are categorized as a large employer, the requisite minimum wage is $8.80 per hour. A “small employer” is one that accrues less than $323,000 in gross receipts per year. The minimum wage for “small employers” is $7.25 per hour. For employees who receive tips (e.g., bartenders and service industry workers), the minimum wage is $4.40 per hour.