[Code of Federal Regulations]
[Title 29, Volume 3]
[Revised as of July 1, 2005]
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]