Employees Not Subject to Tip Allocation

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Employees (such as hotel valets, porters, car attendants and doormen) who do not make tippable sales in a pay period are not subject to tip allocation. Employees in any of the following situations are also not subject to tip allocation:

  • All or substantially all (90% or more) of the employee's tips come from a redistribution of the tips received by the other employees of the establishment (for example, a busboy).
  • The employee works as a cloakroom attendant.
  • The employer is a corporation, and the employee (or his or her spouse) holds over 40% of the corporation's voting shares at the end of the pay period.
  • The employer is a partnership, and the employee is the spouse of an individual whose share of the partnership's profits would be more than 40% at the end of the pay period if, for the purpose of determining the spouse's percentage interest, it is assumed that the end of the partnership's fiscal period coincides with the end of the pay period and the partnership's income for the fiscal period is equal to $1 million.
  • The employee is the employer's spouse.
  • The employee receives all or substantially all (90% or more) of his or her tips directly or indirectly from service charges paid by the customers of the regulated establishment. In this case, the following conditions must be met:
    • Service charges represent, in all or substantially all cases, at least 10% of the amount of tippable sales, and customers are informed of the mandatory nature of the charges.
    • Any tip-sharing arrangement in effect at the establishment is administered by the employer.

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