[Code of Federal Regulations]

[Title 29, Volume 3]

[Revised as of July 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 29CFR516.28]



[Page 110]

 

                             TITLE 29--LABOR

 

         CHAPTER V--WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR

 

PART 516_RECORDS TO BE KEPT BY EMPLOYERS--Table of Contents

 

   Subpart B_Records Pertaining to Employees Subject to Miscellaneous 

          Exemptions Under the Act; Other Special Requirements

 

Sec.  516.28  Tipped employees.



    (a) With respect to each tipped employee whose wages are determined 

pursuant to section 3(m) of the Act, the employer shall maintain and 

preserve payroll or other records containing all the information and 

data required in Sec.  516.2(a) and, in addition, the following:

    (1) A symbol, letter or other notation placed on the pay records 

identifying each employee whose wage is determined in part by tips.

    (2) Weekly or monthly amount reported by the employee, to the 

employer, of tips received (this may consist of reports made by the 

employees to the employer on IRS Form 4070).

    (3) Amount by which the wages of each tipped employee have been 

deemed to be increased by tips as determined by the employer (not in 

excess of 40 percent of the applicable statutory minimum wage). The 

amount per hour which the employer takes as a tip credit shall be 

reported to the employee in writing each time it is changed from the 

amount per hour taken in the preceding week.

    (4) Hours worked each workday in any occupation in which the 

employee does not receive tips, and total daily or weekly straight-time 

payment made by the employer for such hours.

    (5) Hours worked each workday in occupations in which the employee 

receives tips, and total daily or weekly straight-time earnings for such 

hours.

    (b) [Reserved]