An employee's net tips for a pay period are the result of the following calculation:

• the total of the following amounts: 
  • the employee's tips on tippable sales,
  • the employee's other tips, such as tips for work as a valet, door attendant, porter, delivery person or cloakroom attendant, but not those received under a tip-sharing arrangement, and
  • tips the employee received under a tip-sharing arrangement;

minus

• tips the employee remitted to other employees or to you (for redistribution to other employees) under a tip-sharing arrangement.