Rights and responsabilities of directly and indirectly tipped employees

• We want the laws of the IRS to be correctly applied to employees.
• We the employees have not signed a Good Faith Agreement, so in turn request that the Gross Reciepts Method be used, reflecting 8% of sales not 8.5%, which is currently in use.
• For more information on these allocation methods please refer to IRS Form 8027.
• Indirectly tipped employees should follow IRS tipping regulations that are being applied to directly tipped employees.
• Indirectly tipped employees are Bussers who recieve their tips from other tipped employees, and not directly from the customer.
• Directly tipped employees are Servers, and they are not responsible to pay taxes on tips that are given to indirectly tipped employees.
• We do not agree that the unclaimed tips from the first quarter of the year should be attached onto our next checks, because they do not accurately reflect actual earnings for the time period, and the inflated gross wages will harm employees.
• Unclaimed first quarter tips should be allocated as usual at the end of the year on the W-2.
• We the employees want fair representation in this matter.