Gratuities

If gratuities constitute partial or entire payment for services performed by a worker, the employer shall include as wages the amount of gratuities or tips actually received by each worker or shall make a reasonable valuation of the average remuneration from that source, showing in detail on a statement attached to the employer's first contribution report for 1937 or the employer's first contribution report thereafter, and thereafter as requested, the basis for such valuation. The requirements of the Unemployment Compensation Act and the instructions of the bureau relating to the reporting of wages are not to be construed as requiring or permitting employers to require workers to report to their employers the amount of their tips. The reporting of the exact amount of tips received by workers is to be made only with the voluntary consent of the workers.