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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 7346 (November 25, 2023).

34 Pa. Code § 231.34. Tipped employees.

§ 231.34. Tipped employees.

 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.


   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).


   The provisions of this §  231.34 amended May 4, 1979, effective May 5, 1979, 9 Pa.B. 1467; amended May 6, 2022, effective in 90 days, 52 Pa.B. 2701. Immediately preceding text appears at serial pages (368153) to (368154).

Cross References

   This section cited in 34 Pa. Code §  231.96 (relating to writing required).

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