1、 https:/crsreports.congress.gov June 27, 2018Tip Credit and Tip Pooling Provisions of the Fair Labor Standards ActIntroduction The Fair Labor Standards Act (FLSA), enacted in 1938 (P.L. 75-718), is the federal legislation that establishes the general minimum wage that must be paid to all covered wor
2、kers. At present, the vast majority of workers are covered by the minimum wage provisions of the FLSA. These provisions have been amended numerous times since 1938, typically for the purpose of expanding coverage or raising the wage rate. The most recent change was enacted in 2007 (P.L. 110-28) to i
3、ncrease the minimum wage to $7.25 per hour by July 2009. Tipped Employees under the FLSA Employees are covered by the minimum wage and overtime provisions of the FLSA unless they are specifically exempted. The act allows employers of certain groups of employees to pay less than the statutory minimum
4、 wage. In the case of employees who regularly earn tips as part of their work, two provisions of the FLSAtip credit and tip poolingpermit a different pay structure than applies to non-tipped workers. FLSA Tip Credit Provisions As part of the 1966 amendments to the FLSA that expanded minimum wage cov
