Does the highest-paying state also leave you best off?

Not necessarily. Washington has the highest headline BLS median for a first-line supervisors of food preparation and serving workers at $59,400, but after state tax and cost of living it ranks #1 of 51 on real pay (index 129.7). That gap is exactly what the Gera US Real Pay Index reveals.

GeraJobs / US Real Pay Index / First-Line Supervisors of Food Preparation and Serving Workers

Best States to Be a First-Line Supervisors of Food Preparation and Serving Workers

After 2025 state income tax and 2024 cost of living, a first-line supervisors of food preparation and serving workers salary goes furthest in Washington — a $59,400 BLS median worth $55,507 in real terms (Gera US Real Pay Index 129.7).

Which US states are best for a first-line supervisors of food preparation and serving workers after cost of living and tax?

For a first-line supervisors of food preparation and serving workers, the Gera US Real Pay Index ranks Washington #1: a $59,400 BLS median becomes $55,507 in cost-of-living-and-tax-adjusted terms (index 129.7). West Virginia ranks last ($35,981, index 84.1). Real BLS OEWS May 2025 across 51 states; re-dated annually.

Source:U.S. Bureau of Labor Statistics — Occupational Employment and Wage Statistics (OEWS)·As of May 2025 state estimates · updated annually · last refreshed 19 June 2026

Gera US Real Pay Index

Washington ranks #1 of 51 states for a first-line supervisors of food preparation and serving workers. Index 100 = the average state; 129.7 means pay goes 29.7% further after tax and cost of living.

How this is calculated

129.7

First-Line Supervisors of Food Preparation and Serving Workers — real pay by state (best first)

#	State	BLS median	State tax	Cost (RPP)	Real pay	Index
1	Washington	$59,400	—	107.0	$55,507	129.7
2	North Dakota	$44,720	—	89.0	$50,270	117.5
3	District of Columbia	$57,170	$2,341	109.9	$49,889	116.6
4	Connecticut	$52,940	$1,457	103.6	$49,689	116.1
5	Vermont	$49,820	$1,250	98.0	$49,582	115.9
6	Maine	$47,990	$1,625	97.0	$47,775	111.7
7	New Hampshire	$49,710	—	104.2	$47,722	111.5
8	Colorado	$50,550	$1,564	103.1	$47,535	111.1
9	Indiana	$44,880	$1,316	93.3	$46,677	109.1
10	North Carolina	$45,010	$1,371	94.3	$46,264	108.1
11	Delaware	$48,120	$1,994	99.8	$46,215	108.0
12	Rhode Island	$48,400	$1,215	102.3	$46,133	107.8
13	South Dakota	$40,640	—	88.6	$45,876	107.2
14	Alaska	$46,570	—	102.4	$45,497	106.3
15	Montana	$44,010	$1,458	94.6	$44,959	105.1
16	Minnesota	$45,270	$1,622	98.6	$44,258	103.4
17	Tennessee	$40,500	—	91.9	$44,084	103.0
18	Nevada	$44,030	—	100.0	$44,039	102.9
19	New Jersey	$48,420	$1,127	108.8	$43,465	101.6
20	Virginia	$45,550	$1,819	101.1	$43,253	101.1
21	Florida	$44,470	—	103.4	$43,002	100.5
22	Pennsylvania	$43,050	$1,322	97.6	$42,767	99.9
23	Iowa	$38,760	$1,433	87.8	$42,532	99.4
24	Nebraska	$39,230	$959	90.1	$42,474	99.3
25	Hawaii	$48,880	$2,203	110.0	$42,452	99.2
26	Oregon	$46,950	$3,304	103.4	$42,227	98.7
27	Massachusetts	$46,600	$2,110	105.8	$42,068	98.3
28	New York	$47,190	$1,990	107.9	$41,882	97.9
29	New Mexico	$39,310	$770	92.2	$41,795	97.7
30	California	$46,980	$915	110.7	$41,605	97.2
31	Wisconsin	$39,670	$986	94.1	$41,112	96.1
32	Mississippi	$36,530	$802	87.0	$41,089	96.0
33	Kansas	$38,220	$1,333	90.1	$40,955	95.7
34	South Carolina	$38,520	$781	93.7	$40,255	94.1
35	Missouri	$37,400	$877	90.8	$40,216	94.0
36	Alabama	$37,110	$1,591	88.8	$39,989	93.5
37	Ohio	$37,340	$244	92.8	$39,985	93.4
38	Louisiana	$35,800	$699	88.2	$39,794	93.0
39	Arizona	$40,550	$539	100.7	$39,742	92.9
40	Wyoming	$36,820	—	92.7	$39,723	92.8
41	Oklahoma	$35,420	$1,145	87.8	$39,019	91.2
42	Idaho	$38,190	$1,055	95.5	$38,888	90.9
43	Maryland	$42,450	$1,684	105.0	$38,840	90.8
44	Georgia	$38,600	$1,434	96.3	$38,597	90.2
45	Kentucky	$35,810	$1,302	90.2	$38,275	89.5
46	Michigan	$37,940	$1,366	96.2	$38,012	88.8
47	Illinois	$39,470	$1,813	100.0	$37,673	88.0
48	Arkansas	$33,800	$1,110	86.9	$37,602	87.9
49	Texas	$36,480	—	97.1	$37,586	87.8
50	Utah	$38,750	$1,763	98.9	$37,412	87.4
51	West Virginia	$33,070	$868	89.5	$35,981	84.1

"Real pay" = BLS median − 2025 state income tax, divided by the state's 2024 BEA cost of living (US = 100). Only the 51 states for which BLS publishes a median for this occupation are ranked; suppressed cells are excluded, never set to zero.

Where does your salary go furthest?

Enter a salary and a state. We adjust for 2025 state income tax and the 2024 BEA cost of living to show your real, purchasing-power-equivalent pay — then rank every state.

Gross annual salary (USD)Compare against state

In Washington, a $59,400 salary is worth about $55,507 in cost-of-living-and-tax-adjusted terms.

State income tax $0 (no state income tax) · take-home $59,400 · BEA cost of living 107.0 (US = 100).

The same salary goes furthest in South Dakota — worth $67,053, a $11,546 gain over Washington.

#	State	Real value	Cost (RPP)
1	South Dakota	$67,053	88.6
2	Arkansas	$65,661	86.9
3	Louisiana	$65,321	88.2
4	Mississippi	$65,307	87.0
5	Iowa	$65,111	87.8
6	North Dakota	$65,103	89.0
7	Tennessee	$64,657	91.9
8	Oklahoma	$64,409	87.8
9	Wyoming	$64,084	92.7
10	Alabama	$63,531	88.8
11	Kentucky	$63,248	90.2
12	West Virginia	$63,172	89.5

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Estimate only. State income tax is approximated from each state's 2025 flat rate (or top marginal rate as an upper bound for graduated states) and ignores federal tax, deductions and credits. The pre-published occupation and state pages use exact 2025 bracket math. Cost of living is the 2024 BEA Regional Price Parity (All Items).

First-Line Supervisors of Food Preparation and Serving Workers — real pay FAQ

What is the best state to be a first-line supervisors of food preparation and serving workers?: By the Gera US Real Pay Index, Washington is the best state for a first-line supervisors of food preparation and serving workers: a BLS median of $59,400 is worth $55,507 after the 2025 state income tax ($0) and the 2024 BEA cost-of-living adjustment (RPP 107.0), an index of 129.7 where the average state is 100.
Does the highest-paying state also leave you best off?: Not necessarily. Washington has the highest headline BLS median for a first-line supervisors of food preparation and serving workers at $59,400, but after state tax and cost of living it ranks #1 of 51 on real pay (index 129.7). That gap is exactly what the Gera US Real Pay Index reveals.
Where does a first-line supervisors of food preparation and serving workers salary go least far?: West Virginia ranks last of 51 states for a first-line supervisors of food preparation and serving workers: a $33,070 BLS median is worth only $35,981 after tax and cost of living (index 84.1). Higher local prices and/or income tax less far than the national average erode the headline pay.

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Related on GeraJobs

Gera US Real Pay Index — all states ranked — and how the index is calculated.
Methodology — the exact BLS + BEA + tax computation.
Browse US jobs with salary ranges — roles hiring now.

Sources: U.S. Bureau of Labor Statistics — Occupational Employment and Wage Statistics (OEWS) (May 2025 state estimates, US federal public domain); U.S. Bureau of Economic Analysis — Regional Price Parities (All Items), by state (2024 (US = 100)); Tax Foundation — 2025 State Individual Income Tax Rates and Brackets. The Gera US Real Pay Index for a first-line supervisors of food preparation and serving workers is computed by GeraJobs from these figures; no figure is modelled or interpolated.