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Gratuity: Taxation and Management of Tipped Employees

Understand common challenges under the FLSA for employers of tipped employees.

Love it or hate it, tipping is probably not going away any time soon. For employers, tipping creates both tax and employment law risks, in part because employees are partially in control of tips. Gain an understanding of tax compliance for tips, including what is and is not a tip, how tips are taxed and who is responsible for reporting. We will also focus on employment law compliance with tips, and the most common mistakes employers make and how to avoid them.

Runtime: 61 minutes
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Understanding Compensation

  • What Are Tips
  • What Are Service Charges
  • How Do Tips and Services Charges Differ From Wages

Taxation of Tips

  • Employee Reporting Obligations
  • Employer Reporting Obligations
  • Tip Credits
  • Tip Agreements
  • Tip Credits for Tax Purposes
  • Penalties for Noncompliance

Employment Law Issues With Tipped Employees

  • FLSA Issues, Including Elimination of the "80/20" Rule
  • State Law Issues
  • Tip Pooling and Dual Jobs
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on February 21, 2019.

Call 1-866-352-9540 for further credit information.

  • SHRM 1.0
     
  • Lorman Education Services is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.0 PDC(s) for the SHRM-CP or SHRM-SCP. For more information about certification or recertification, please visit www.shrmcertification.org.
     

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

William Hays Weissman

William Hays Weissman

Littler Mendelson P.C.

  • Shareholder and member of the Board of Directors of Littler Mendelson P.C., the nation’s largest labor and employment law firm dedicated to representing management, resident in its in Walnut Creek, California
  • National legal practice in employment and tax matters
  • A frequent speaker and writer on various employment an d tax issues, including a regular column in State Tax Notes, a weekly national publication on state tax issues, and articles in numerous publications including The New Republic, The CPA Journal, the Journal of Taxation of Investments, and the Employee Benefit Plan Review.
  • Recognized as a leading employment tax attorney and a past chair of Employment Taxes Committee of the Tax Section of the American Bar Association
  • J.D. degree, District of Columbia School of Law; LL.M. degree in taxation, Golden Gate University School of Law; M.B.A. degree, University of California at Davis Graduate School of Management; B.A. degree, The George Washington University
  • Can be contacted at 925-927-4545 or [email protected]
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 404663
Published 2019
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