HR Compliance Library, ¶23,830, How does the federal minimum wage apply to tipped employees?

摘要

The Fair Labor Standards Act (FLSA) sets the minimum wage that an employer must pay to tipped employeesrnat $2.13 per hour. Tips received may be used as a "tip credit" that may be counted toward the remainderrn($5.12) of the statutory minimum wage ($7.25, effective July 24, 2009). A tip credit may be taken only for hoursrnan employee works in an occupation in which he/she qualifies as a "tipped employee." A tipped employee isrnone who regularly receives more than $30 a month in tips. Any tips received by an employee in excess of thernpermissible tip credit are not considered remuneration for employment and need not be included in computingrnthe employee's regular rate for overtime pay purposes.