1. (a) Requirement That Tips Be Reported. An employee who receives, in the course of his or her employment by an employer, tips which constitute wages as defined in Section 13009 of the code shall furnish to his or her employer a written statement, or statements, disclosing the total amount of such tips received by the employee in the course of his or her employment by such employer. For provisions relating to the treatment of tips as wages for purposes of the tax under Section 13020 of the code, see Section 4309-3 of these regulations. Tips received by an employee in a calendar month in the course of his or her employment by an employer which are required to be reported to the employer must be so reported on or before the 10th day of the following month. Thus, tips received by an employee in January are required to be reported by the employee to his or her employer on or before the immediately succeeding February 10.

2. (b) Statement for Use in Reporting Tips.

   1. (1) In General. The written statement furnished by the employee to the employer in respect of tips received by the employee shall be signed by the employee and should disclose:

      1. (A) The name, address, and social security or identifying number of the employee.
      2. (B) The name and address of the employer.
      3. (C) The period for which, and the date on which, the statement is furnished. If the statement is for a calendar month, the month and year should be specified. If the statement is for a period of less than one calendar month, the beginning and ending dates of the period should be shown (for example, Jan. 1 through Jan. 8).
      4. (D) The total amount of tips received by the employee during the period covered by the statement which are required to be reported to the employer (see subdivision (a) of this regulation).

   2. (2) Form of Statement.

      1. (A) In General. No particular form is prescribed which must be used in all cases in furnishing the statement required by this regulation. Unless some other form is provided by the employer for use by the employee in reporting tips received by the employee, the form furnished by the Internal Revenue Service may be used by the employee.
      2. (B) Forms Provided by Employers. Subject to certain conditions and limitations, an employer may provide a form or forms for use by his or her employees in reporting tips received by them. Any such form provided for use by an employee, which is to be used solely for the purpose of reporting tips, shall meet all the requirements of paragraph (1) of this subdivision, and a blank copy of the form shall be made available to the employee for completion and retention by him or her. In lieu of a special form for tip reporting, an employer may provide regularly used forms (such as time cards) for use by employees in reporting tips. Any such regularly used form must meet the requirements of paragraph (1)(C) and (D) of this subdivision and shall contain identifying information which will assure accurate identification of the employee by the employer. However, a regularly used form may be used for the purpose of reporting tips only if, at the time of the first payment of wages (or within a short period thereafter) following the reporting of tips by the employee, the employee is furnished a statement suitable for retention by him or her showing the amount of tips reported by the employee for the period. This requirement may be met, for example, through the use of a payroll check stub or other payroll document regularly furnished by the employer to the employee showing gross pay, deductions, etc.

3. (c) Period Covered by, and Due Date of, Tip Statement.

   1. (1) In General. In no event shall the written statement furnished by the employee to the employer in respect of tips received by him or her cover a period in excess of one calendar month. An employer may, in his or her discretion, require the submission of a written statement in respect of a specified period of time, for example, on a weekly or biweekly basis, regular payroll period, etc. An employer may specify, subject to the limitation in subdivision (a) of this regulation, the time within which, or the date on which, the statement for a specified period of time should be submitted by the employee. For example, a statement covering a payroll period may be required to be submitted on the first (or second) day following the close of such payroll period. However, a written statement submitted by an employee after the date specified by the employer for its submission shall be considered as a statement furnished pursuant to Section 13055 of the code and this regulation if it is submitted to the employer on or before the 10th day following the month in which the tips were received.
   2. (2) Termination of Employment. If an employee's employment is being terminated, a written statement in respect of tips shall be furnished by the employee to the employer at the time the employee ceases to perform services for the employer. However, a written statement submitted by an employee after the date on which he or she ceases to perform services for the employer shall be considered as a statement furnished pursuant to Section 13055 of the code and this regulation if the statement is submitted to the employer prior to the day on which the final payment of wages is made by the employer to the employee and on or before the 10th day following the month in which the tips were received.

Note: Authority cited: Section 305 and 306, Unemployment Insurance Code. Reference: Section 13055, Unemployment Insurance Code.