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Free Payroll Checklist • Tipped Employees

Tipped Employee Pay + Tip Credit Checklist

Notice, minimum wage math, tip pooling, side work, and records — the five places tip credit compliance collapses.

The tip credit is the most conditional bargain in wage law: pay $2.13 an hour in cash, let tips cover the rest — but only if the notice was given, the math clears minimum wage every single workweek, the pool contains no managers, and the records prove all of it. Miss the notice and the credit is void from the start; the employer owes the full minimum wage difference for every hour in the recovery period.

This checklist walks the five collapse points in order: the five-element tip credit notice (signed, because unproven notice is no notice), per-workweek minimum wage math with the shortfall rule, tip pool composition where duties — not titles — decide who counts as a manager, side work limits, and the overtime calculation that must build from $7.25, not $2.13.

Who should use this payroll compliance checklist

  • Restaurants, bars, and cafes taking a tip credit in Texas
  • Operators setting up or restructuring tip pools
  • Payroll administrators handling tipped overtime
  • New food-service owners inheriting 'how we've always done it'

What it helps prevent

  • Losing the tip credit entirely — owing full minimum wage back for the recovery period
  • Tip pools that include managers and invalidate everything
  • Notice failures that void the credit regardless of how well you paid
  • Overtime calculated on $2.13 instead of the full minimum wage
  • Deductions and walkout charges that drop pay below the floor

What’s inside

  • Part 1 — Tip Credit Notice (do this first)
  • Part 2 — Minimum Wage Math (every workweek)
  • Part 3 — Tip Pool Rules
  • Part 4 — Side Work and Dual Jobs
  • Part 5 — Overtime for Tipped Employees
  • Part 6 — Deductions and Records

Before you process payroll, terminate, classify, deduct, or respond to a claim, get the decision reviewed.

Faulkner HR Solutions helps Texas employers, nonprofits, municipalities, and growing businesses fix the people systems behind recurring workplace problems. If this resource raised a risk flag, do not guess your way through the next step.

Frequently asked questions

What notice do we have to give before taking a tip credit?
Five things, in advance: the cash wage, the credit amount, that the credit can't exceed tips received, that tips belong to the employee except lawful pooling, and that the credit applies only after notice. Skip the notice and the credit is invalid retroactively — the most expensive paperwork omission in food service. Get it signed.
Can shift leads or assistant managers share the tip pool?
Anyone who meets the duties-based manager/supervisor test is barred from the pool regardless of title — directing staff, running shifts, and influencing schedules are the markers. One manager in the pool can invalidate the arrangement for everyone in it.
What happens on a slow week when tips don't cover minimum wage?
The employer pays the difference — that week, in that paycheck. The math runs per workweek: cash wages plus tips divided by hours must reach $7.25. An employer who has never once paid a shortfall almost certainly isn't running the math.
How does overtime work at $2.13 an hour?
It doesn't. Overtime builds from the full minimum wage: 1.5 × $7.25 = $10.88, minus the $5.12 credit = a minimum cash OT rate of $5.76. Computing OT from the cash wage is one of the most common tipped-payroll violations.
Disclaimer. This resource is provided for general employer education and planning purposes. It is not legal advice and does not create an attorney-client relationship. Employment laws, agency guidance, and local requirements may change. Employers should review the facts of each situation before acting and consult appropriate HR or legal counsel when needed.