Supplementary to the provisions of any section of this
chapter pertaining to the payroll records to be kept with respect to employees,
every employer shall also maintain and preserve payroll or other records
containing the following additional information with respect to each tipped
employee whose wages are determined under section 3(d) of the act
(43
P.S. §
333.103(d)):
(1) A symbol or letter 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. 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. An employee failing or refusing to report to
the employer the amount of tips received in any workweek shall not be permitted
to show that the tips received were less than the amount determined by the
employer in the workweek.
(4) Hours
worked each workday in any occupation in which the tipped 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 received tips and
total daily or weekly straight-time earnings for the hours.
(6) For employers who implement tip pools,
the names and position of each participant in the tip pool and the amount
distributed to each participant in the tip pool.
Notes
The provisions of this
§ 231.34 amended May 4, 1979, effective 5/5/1979, 9 Pa.B. 1467; amended May 6, 2022,
effective in 90 days, 52 Pa.B. 2701.
The provisions of this § 231.34 amended under
sections 4(c) and 9 of The Minimum Wage Act of 1968 (62 P.S. §§
333.104(c) and 333.109).
This section cited in 34 Pa. Code §231.96 (relating
to writing required).
