Wisconsin Statutes Employment, Compensation and Mining (Ch. 101 to 109) § 104.035. Minimum wage

(1) Employees generally. (a) Minimum rates. Except as provided in subs. (2) to (8), the minimum wage is $7.25 per hour.

(b) Allowances for meals and lodging. Except as provided in subs. (2)(b), (2m)(b), and (4)(b) and subject to sub. (3)(b), if an employer furnishes an employee with meals or lodging in accordance with rules promulgated by the department under s. 104.045(2), the employer may deduct the following amounts from the wages of the employee:

(2) Minor employees. (a) Minimum rates. Except as provided in subs. (2m) to (8), the minimum wage for a minor employee is $7.25 per hour.

(b) Allowances for meals and lodging. Except as provided in subs. (2m)(b) and (4)(b) and subject to sub. (3)(b), if an employer furnishes a minor employee with meals or lodging in accordance with rules promulgated by the department under s. 104.045(2), the employer may deduct the following amounts from the wages of the employee:

(2m) Opportunity employees. (a) Minimum rates. Except as provided in subs. (3) to (8), the minimum wage for an opportunity employee is $5.90 per hour.

(b) Allowances for meals and lodging. Except as provided in sub. (4)(b) and subject to sub. (3)(b), if an employer furnishes an opportunity employee with meals or lodging in accordance with rules promulgated by the department under s. 104.045(2), the employer may deduct the following amounts from the wages of the employee:

(3) Tipped employees. (a) Minimum rates. Except as provided in subs. (4) to (8), if an employer of a tipped employee establishes by the employer's payroll records that, when adding the tips received by the tipped employee in a week to the wages paid to the tipped employee in that week, the tipped employee receives not less than the applicable minimum wage specified in sub. (1), (2), or (2m), the minimum wage for the tipped employee is as follows:

(b) Allowances for meals and lodging. If an employer furnishes a tipped employee with meals or lodging in accordance with rules promulgated by the department under s. 104.045(2), the employer may deduct the applicable amounts specified in sub. (1)(b), (2)(b), or (2m)(b) from the wages of the tipped employee.

(4) Agricultural employees. (a) Minimum rates. Except as provided in subs. (7) and (8), the minimum wage for an agricultural employee is $7.25 per hour.

(b) Allowances for meals and lodging. If an employer furnishes an agricultural employee with meals or lodging in accordance with rules promulgated by the department under s. 104.045(2), the employer may deduct the following amounts from the wages of the employee:

(a) An employee or worker with a disability covered under a license under s. 104.07.

(b) A student learner.

(c) A student employed by an independent college or university for less than 20 hours per week.

(a) A person engaged in casual employment in and around an employer's home on an irregular or intermittent basis for not more than 15 hours per week.

(b) A person who resides in the home of an employer who, due to advanced age or physical or mental disability, cannot care for his or her own needs, for the purpose of companionship and who spends not more than 15 hours per week on general household work for the employer.

(c) An elementary or secondary school student performing student work-like activities in the student's school.