§ 6053. Reporting of tips
(a)
Reports by employees
Every employee who, in the course of his employment by an employer, receives in any calendar month tips which are wages (as defined in section
3121
(a) or section
3401
(a)) or which are compensation (as defined in section
3231
(e)) shall report all such tips in one or more written statements furnished to his employer on or before the 10th day following such month. Such statements shall be furnished by the employee under such regulations, at such other times before such 10th day, and in such form and manner, as may be prescribed by the Secretary.
(b)
Statements furnished by employers
If the tax imposed by section
3101 or section
3201 (as the case may be) with respect to tips reported by an employee pursuant to subsection (a) exceeds the tax which can be collected by the employer pursuant to section
3102 or section
3202 (as the case may be), the employer shall furnish to the employee a written statement showing the amount of such excess. The statement required to be furnished pursuant to this subsection shall be furnished at such time, shall contain such other information, and shall be in such form as the Secretary may by regulations prescribe. When required by such regulations, a duplicate of any such statement shall be filed with the Secretary.
(c)
Reporting requirements relating to certain large food or beverage establishments
(1)
Report to Secretary
In the case of a large food or beverage establishment, each employer shall report to the Secretary, at such time and manner as the Secretary may prescribe by regulation, the following information with respect to each calendar year:
(A)
The gross receipts of such establishment from the provision of food and beverages (other than nonallocable receipts).
(D)
The sum of—
(ii)
the amount the employer is required to report under section
6051 with respect to service charges of less than 10 percent.
(2)
Furnishing of statement to employees
Each employer described in paragraph (1) shall furnish, in such manner as the Secretary may prescribe by regulations, to each employee of the large food or beverage establishment a written statement for each calendar year showing the following information:
(3)
Employee allocation of 8 percent of gross receipts
(A)
In general
For purposes of paragraphs (1)(E) and (2)(C), the employer of a large food or beverage establishment shall allocate (as tips for purposes of the requirements of this subsection) among employees performing services during any payroll period who customarily receive tip income an amount equal to the excess of—
(C)
The Secretary may lower the percentage required to be allocated
Upon the petition of the employer or the majority of employees of such employer, the Secretary may reduce (but not below 2 percent) the percentage of gross receipts required to be allocated under subparagraph (A) where he determines that the percentage of gross receipts constituting tips is less than 8 percent.
(4)
Large food or beverage establishment
For purposes of this subsection, the term “large food or beverage establishment” means any trade or business (or portion thereof)—
(B)
with respect to which the tipping of employees serving food or beverages by customers is customary, and
(C)
which normally employed more than 10 employees on a typical business day during the preceding calendar year.
For purposes of subparagraph (C), rules similar to the rules of subsections (a) and (b) of section
52 shall apply under regulations prescribed by the Secretary, and an individual who owns 50 percent or more in value of the stock of the corporation operating the establishment shall not be treated as an employee.
(5)
Employer not to be liable for wrong allocations
The employer shall not be liable to any person if any amount is improperly allocated under paragraph (3)(B) if such allocation is done in accordance with the regulations prescribed under paragraph (3)(B).