Part of Ferry's 51-state tip laws guide

Nevada tip laws (2026)

Nevada has no tip credit. Every tipped worker gets at least $12.00 an hour in cash, and tips are extra. Employers can require tip pools, but they cannot keep any part of employee tips, and no card-fee exception has been found.

Rates as of Last reviewed

Nevada at a glance

No tip credit

Nevada: $12.00 an hour minimum wage and no tip credit, so tipped staff get the full $12.00 before tips.

Nevada tip and wage rates at a glance, as of Nov 3, 2026
State minimum wage$12.00/hrStatewide from .[1]
Tipped cash wage$12.00Full minimum wage. Tips go on top.[2]
Max tip creditNoneTips can't count toward wages.[2]
Tip poolingAllowedMandatory pools allowed.[2]
Card-fee deductionNot allowedThe full tip goes to the worker.[2]
Card tip payoutFederal covered employers must pay charged tips by the regular payday without waiting for card-company reimbursement; no separate state card-tip timing rule located.[3][4]
Local minimum wagesNoneNone on file.[4]

Rates verified against the Nevada Department of Business and Industry, Office of the Labor Commissioner on . Rates as of . Tipped totals are worked out from the rates above. Download this data (CSV)

02The yes/no sheet

Can you do this in Nevada?

In Nevada you can't take a tip credit, can require staff to join a tip pool and can't take card processing fees out of tips. Each answer below carries its condition and an official source.

Yes state law allows itNo state law says noDepends read the conditionFederal rule no state rule, federal applies
What restaurant operators can and can't do with tips in Nevada
NumberCan you…AnswerThe condition
01Take a tip credit against minimum wage?NoPay the full $12.00 an hour before tips.[2]
02Make staff join a tip pool?YesAllowed, as long as only eligible staff share.[2]
03Include bartenders, bussers, runners and hosts?DependsBartender, busser, food runner and host: valid employee pool with required full cash wages; employers and disqualified managers cannot receive pooled tips.[3][2][4]
04Include cooks and dishwashers?DependsNevada allows pools among employees of different ranks without employer retention; federal covered full-cash-wage pools may include kitchen staff.[2][3]
05Give managers or supervisors a share?NoNevada’s agency permits different-rank employee pools, but federal covered employers cannot include managers/supervisors meeting the federal duties test.[3][2]
06Let an owner keep any of the tips?NoEmployer cannot keep all or part of employees’ tips.[2]
07Pick your own split (hours, points or percentages)?DependsEmployer may establish a mandatory pool; all tips must go to employees and federal manager restrictions apply where covered.[2]
08Take card processing fees out of tips?NoThe worker gets the full tip on the slip.[2]
09Hold card tips until payday?DeadlineFederal covered employers must pay charged tips by the regular payday without waiting for card-company reimbursement; no separate state card-tip timing rule located.[3][4]
10Cover walkouts, breakage or register shortages from tips?NoNot from tips.[4][2][3]
11Keep a mandatory service charge for the house?Federal ruleNo state rule. Federal rule applies: a compulsory service charge is not an FLSA tip. Amounts distributed to employees are wages that may satisfy wage obligations and must enter the regular rate for overtime. This federal wage classification does not decide contractual or state-law ownership.[3]
12Pay tips on a payroll card?DependsWith the worker's consent. Offer another way to get paid too.[5]

03State vs federal

Nevada vs federal law

Nevada sets a stricter rule than federal law on 4 of the 10 rules below, starting with a $12.00 minimum wage against the federal $7.25. Where the two differ, the rule that is better for the worker applies.

Nevada tip rules compared with federal rules (FLSA)
RuleFederal (FLSA)NevadaComparison
Minimum wageStricterFederal$7.25[3]Nevada$12.00[1]Stricter
Tipped cash wageStricterFederal$2.13[3]Nevada$12.00 (full minimum wage)[1][2]Stricter
Max tip creditStricterFederal$5.12[3]NevadaNoneStricter
Who counts as tippedNot applicableFederalMore than $30 a month in tips, customarily and regularly received in the occupation.[3]NevadaNot applicable: Nevada has no tip credit.Not applicable
Managers in the poolState ruleFederalManagers/supervisors meeting the executive duties test cannot keep employees’ tips or receive from pools; they may keep only tips received directly for services they directly and solely provide. No salary-level test is used for this tip restriction.[3]NevadaNevada’s agency permits different-rank employee pools, but federal covered employers cannot include managers/supervisors meeting the federal duties test.[3][2]State rule
Kitchen in the poolState ruleFederalCooks and dishwashers may join a nontraditional mandatory pool only when all workers receive a direct cash wage of at least the full federal minimum wage and no tip credit is taken; employer/managers/supervisors remain excluded. State law may be stricter.[3]NevadaNevada allows pools among employees of different ranks without employer retention; federal covered full-cash-wage pools may include kitchen staff.[2][3]State rule
Card fees from tipsStricterFederalOnly the actual proportional credit-card transaction fee may be deducted from charged tips; no deduction exceeding that fee or reducing required minimum wages; state law may forbid even that deduction.[3]NevadaNot allowed[2]Stricter
Card tip payoutFederal appliesFederalCharged tips due by regular payday, without waiting for processor reimbursement. Employer-administered pools fully distributed by regular payday for the workweek/pay period; if the amount/distribution cannot be determined before payroll, distribute as soon as practicable afterward.[3]NevadaFederal covered employers must pay charged tips by the regular payday without waiting for card-company reimbursement; no separate state card-tip timing rule located.[3][4]Federal applies
Mandatory service chargesFederal appliesFederalA compulsory service charge is not an FLSA tip. Amounts distributed to employees are wages that may satisfy wage obligations and must enter the regular rate for overtime. This federal wage classification does not decide contractual or state-law ownership.[3]NevadaFederal rule applies.[4]Federal applies
Overtime for tipped staffState ruleFederalFor covered nonexempt employees, overtime generally begins after 40 hours in a workweek. Use the full regular rate, at least the full federal minimum wage, not $2.13; the hourly tip credit is not increased for overtime. Voluntary tips above the tip credit are excluded; distributed service charges enter the regular rate.[3]Nevada1.5x the regular rate after 40 hours. Under $18 an hour, also after 8 hours a day, unless on a valid 4x10 schedule. Exemptions apply.[1]State rule

04Wages

Minimum wage and the tip credit in Nevada

Nevada doesn't allow a tip credit. Tipped staff earn the full $12.00 an hour from the employer, and every tip lands on top.[2]

Worked example

One server, one 30-hour week in Nevada

Wage: 30 hours × $12.00$360.00
Tips for the week+ $600.00
Their week$960.00
Wage you payTips, all theirs

No tip credit means tips never reduce what you pay. A slow night doesn't change the wage line. Fictional worker and tips.

Tip credit conditions
Not applicable: Nevada has no tip credit.
Who counts as tipped
Not applicable: Nevada has no tip credit.
Overtime
1.5x the regular rate after 40 hours. Under $18 an hour, also after 8 hours a day, unless on a valid 4x10 schedule. Exemptions apply.[1]
Side work and dual jobs
Not applicable: Nevada has no tip credit.

Other rates

One statewide rate. No employer-size, industry or youth rates in Nevada.

Scheduled increases

No statewide increase with a published amount is on file as of .

Unusual rule

Nevada counts overtime by the day, too

Many workers earning under $18.00 an hour get overtime after 8 hours in a workday, not only after 40 hours in a week.[1]

  • Weekly: 1.5 times the regular rate after 40 hours.
  • Daily: workers paid under $18.00 an hour also earn overtime after 8 hours in a workday.
  • A valid four-day, ten-hour schedule agreement can change the daily result.
  • Statutory exemptions apply.

05Local rates

City and county minimum wages in Nevada

No city or county minimum wages above the $12.00 state rate are on file for Nevada.[4]

06Tip pool

Who can be in the tip pool in Nevada

Nevada allows tip pools, and employers can make them mandatory. Owners, managers and supervisors can't share in them. A tip pool collects tips and splits them among staff; a tip-out is one worker handing part of their tips to others.

Who can share in a tip pool in Nevada, by role
RoleCan share?Condition
Front of house
ServerDependsValid employee pool with required full cash wages; employers and disqualified managers cannot receive pooled tips.[3][2]
BartenderDependsValid employee pool with required full cash wages; employers and disqualified managers cannot receive pooled tips.[3][2]
BusserDependsValid employee pool with required full cash wages; employers and disqualified managers cannot receive pooled tips.[3][2]
Food runnerDependsValid employee pool with required full cash wages; employers and disqualified managers cannot receive pooled tips.[3][2]
HostDependsValid employee pool with required full cash wages; employers and disqualified managers cannot receive pooled tips.[3][2]
BarbackDependsValid employee pool with required full cash wages; employers and disqualified managers cannot receive pooled tips.[3][2]
ExpoDependsValid employee pool with required full cash wages; employers and disqualified managers cannot receive pooled tips.[3][2]
Back of house
CookDependsNevada permits different-rank employee pools; federal full-cash-wage requirement applies where covered.[2][3]
DishwasherDependsNevada permits different-rank employee pools; federal full-cash-wage requirement applies where covered.[2][3]
Leadership
Shift leadDependsActual managerial duties control; disqualified federal managers cannot receive employees’ pooled tips.[3][2]
Manager or supervisorNot allowedFederal covered employers: no receipt of employees’ pooled tips.[3][4]
OwnerNot allowedFederal covered employers: no receipt of employees’ pooled tips.[3][4]
Managers and supervisors
Nevada’s agency permits different-rank employee pools, but federal covered employers cannot include managers/supervisors meeting the federal duties test.[3][2]
Owners
Employer cannot keep all or part of employees’ tips.[2]
Back of house
Nevada allows pools among employees of different ranks without employer retention; federal covered full-cash-wage pools may include kitchen staff.[2][3]
Who sets the percentages
Employer may establish a mandatory pool; all tips must go to employees and federal manager restrictions apply where covered.[2]
Cap on what a pool can take
No state rule. Federal rule applies: no federal percentage or amount cap for a valid mandatory pool; eligibility, notice and minimum wage rules still apply.[3][4]
Pooling allowed
Yes.[2]

07Put it to work

Setting up a tip pool in Nevada

Under Nevada rules, 6 of the 10 staff in this example can share a $1,200 pool. The table splits the same pool by percentage, by points and by hours.

The law decides who's in. You still have to run the split every shift and pay it out. That part is a math and payout job, and it's the same job whether you have one location or forty.
Saturday dinner pool$1,200.00
6 of 10 staff can share in Nevada
By %
By points
By hours
Servers 67.1%Bar 14.6%Support 18.3%
The same $1,200.00 pool split three ways, using roles that can share in Nevada
WhoBy %By pointsBy hours
MayaServer, 6 h, 10 pts$268.29$250.00$211.78
JordanServer, 6 h, 10 pts$268.29$250.00$211.76
PriyaServer, 6 h, 10 pts$268.29$250.00$211.76
SamBartender, 6 h, 8 pts$175.61$200.00$211.76
LuisBusser, 5 h, 5 pts$109.76$125.00$176.47
AvaFood runner, 5 h, 5 pts$109.76$125.00$176.47
TheoCook, 7 hNot in the pool. Depends on the facts, left out of this example.
KimCook, 7 hNot in the pool. Depends on the facts, left out of this example.
RafaDishwasher, 6 hNot in the pool. Depends on the facts, left out of this example.
DanaManager or supervisor, 2 h (ran food)Not in the pool. Federal covered employers: no receipt of employees’ pooled tips.
Total$1,200.00$1,200.00$1,200.00

Fictional restaurant and staff. The guest-facing staff here are assumed to meet Nevada's condition for sharing (see who can be in the tip pool, above). Percentages and point weights are examples, not a recommendation. Shares are rounded to the cent, and any leftover cent goes to the first server. Run your own numbers in the tip pooling calculator.

Support Pool contributors: Server $262.83 and Bartender $54.92, for a total of $317.75. Support Pool receivers, pooled by Day and distributed by Hours Worked: Jonah Kim, Busser, 6.50 hours, +$179.56. Sofia Nunez, Food Runner, 5.00 hours, +$138.19. Total 11.50 hours and $317.75.

Support pool split. Servers and bartenders pay into the support pool, split by hours worked.
Ferry Tip Manager

Ferry Tip Manager: support pool split by hours

Servers and bartenders pay into the support pool, and Tip Manager splits it by hours worked. Each person sees their share, with no spreadsheet at close.

Who it's for Full-service restaurants that tip out bussers, runners and bar backs

Run your own numbersPlug your staff and tips into the tip pooling calculator

08Service charges

Service charges vs tips in Nevada

Nevada has no service charge rule of its own. Under federal law a mandatory service charge is not a tip, and any part paid to staff counts as wages.

Tips compared with service charges in Nevada
QuestionOptionalTipMandatoryService charge
Who sets the amountThe guestThe business
Who it belongs toThe worker it was left for, or the poolNo state rule. Federal rule applies: a compulsory service charge is not an FLSA tip. Amounts distributed to employees are wages that may satisfy wage obligations and must enter the regular rate for overtime. This federal wage classification does not decide contractual or state-law ownership.[3][4]
Can it go to staff?Yes, through the poolYes. Amounts paid to staff are wages, not tips.[3]
How it's taxed (federal)Tip income the worker reportsRegular wages, with payroll taxes[6][7]
Guest noticeNone neededNo state rule. Federal law sets no menu or receipt notice rule.[4]
  1. Step 1Did the guest choose whether to pay it, and how much?
    YesIt's a tip. It belongs to staff.
    NoIt's a mandatory charge. Go to step 2.
  2. Step 2What does Nevada say?Federal ruleNo state rule. Federal rule applies: a compulsory service charge is not an FLSA tip. Amounts distributed to employees are wages that may satisfy wage obligations and must enter the regular rate for overtime. This federal wage classification does not decide contractual or state-law ownership.[3][4]
  3. Step 3Check the cityNo city service charge rules on file for Nevada.
Menu and receipt notice
No state rule. Federal law sets no menu or receipt notice rule.[4]
Large-party auto gratuities
No state rule. Federal rule applies: mandatory automatic gratuities are service charges for federal tax purposes, even when distributed to employees; a label does not make the payment voluntary.[6][7][4]

Local service charge rules

No local service charge rules on file for Nevada.

More on the difference: service charge vs tip.

09Card tips

Card tips in Nevada: fees and payout timing

In Nevada the card processing fee can't come out of a worker's tip; the full tip goes to the worker. Payout deadline: federal covered employers must pay charged tips by the regular payday without waiting for card-company reimbursement; no separate state card-tip timing rule located.

Card processing fees
NoFull tip, no fee taken.

Nevada bars employers from taking any part of employee tips. No card-processing-fee exception appears in the statute or agency guidance.[2]

When card tips have to land

  1. TonightGuest adds a tip On the card, at the table.
  2. CloseShift is tallied The pool is split by your rules.
  3. DeadlineNevada rule Federal covered employers must pay charged tips by the regular payday without waiting for card-company reimbursement; no separate state card-tip timing rule located.[3][4]
  4. Last dayFinal pay Fired: wages due immediately. Quit: within 7 days or by the next payday, whichever comes first. Late-payment rules are separate.[1]

Paydays: At least twice a month, with some statutory exceptions and voluntary alternate arrangements that benefit the worker.[1]

Paying tips on a payroll card

  • Allowed?Depends
  • Worker consent needed?Yes
  • Free way to get the money?State ruleFull pay available right away, at least one free transaction each pay period, an accessible location, and written consent to disclosed fees.[5]
  • Must you offer another option?Yes
  • Holding cash tipsFederal ruleNo state rule. Federal rule applies: employer may collect to administer a valid pool, then distribute under the regular-payday rule. No broader authorization to retain cash tips is established.[3][4]
  • Tips shown on the pay stubNo (federal)No state rule. Federal rule applies: no. FLSA does not require pay stubs; state laws and employer records are separate.[8][4]

Alice Anderson, Server, Downtown. Direct tips +$980.25, indirect tips +$0.00, tip outs -$147.07, tips payable $833.18. Tip Payment history, all Automatic with status Success: 2026-10-29 $833.18, 2026-10-28 $783.19, 2026-10-27 $733.20.

Employee tip payout. Each person's direct tips, tip outs, and payable amount, then paid automatically.
Ferry Pay and Pay Card

Ferry Pay: each tip share, paid out digitally

Each person's direct tips, tip outs and payable amount in one view, then paid through Ferry Pay. No cash to keep on hand for payouts. Eligibility and fees apply.

Who it's for Operators who want to stop the nightly cash run

Customer story: BJ's Restaurants
200+locations across 30 states run Tip Manager and Ferry Pay
66%+reduction in cash-carrying costs
“Since launching this card program, we've reduced our cash-carrying costs by over 66 percent”
Jake Guild, Senior Vice President & Chief Accounting Officer, BJ's Restaurants
Read the BJ's case study

10Records

Records and notices in Nevada

Keep each tipped worker's tips and hours on record, shift by shift. Nevada: wage records: 2 years after entry.

Nevada State

  • Tip records Keep gross wages, deductions, net cash wages, daily and pay-period hours, and payment date. Provide requested wage records within 10 days.[4]
  • How long to keep them Nevada wage records: 2 years after entry. Federally covered payroll records: generally 3 years.[4][9]
  • Tip credit notice Not applicable: Nevada has no tip credit.
  • Posters and forms Nevada minimum wage bulletin; Nevada daily overtime bulletin; NRS 608 abstract.[10][4]

Everywhere Federal

  • Tip records Maintain employee identity, time and pay records. Tip-credit employers additionally retain tipped employee, reported tips, credit amounts and hours/earnings by tipped and nontipped occupation. No-tip-credit employers operating mandatory pools record each recipient and weekly/monthly tips. IRS daily records/reporting are separate obligations.[3]
  • How long to keep them FLSA: payroll records at least three years; underlying wage-computation records two years. Tax retention is separate.[9]
  • Tip credit notice Not needed in Nevada: there's no tip credit.
  • A written pool policy Good practice, not a federal rule: who's in, how it splits, when it pays. Share it with staff. How to write one.
For workers

Think your tips were handled wrong in Nevada?

Workers in Nevada can file a tip or wage claim with the Nevada Department of Business and Industry, Office of the Labor Commissioner (775-684-1890 or 702-486-2650). Filing is free, and this page can't settle a dispute; the state can.[2]

Nevada Department of Business and Industry, Office of the Labor Commissioner
Phone
775-684-1890 or 702-486-2650[2]
Website
labor.nv.gov

Retaliation: Federal law prohibits retaliation for asserting FLSA wage rights. Nevada Constitution Article 15 section 16(6) separately protects assertion of its minimum-wage rights.[11][12]

Penalties: NRS 608.195 allows misdemeanor charges and administrative penalties up to $5,000 per violation. Other wage remedies remain available.[4]

Can they take this out of my tips?

  • Walkouts and dine-and-dashNot allowedNevada prohibits employers taking any part of employee tips; ordinary wage deductions are separate.[4]
  • BreakageNot allowedNevada prohibits employers taking any part of employee tips; ordinary wage deductions are separate.[4]
  • Register shortagesNot allowedNevada prohibits employers taking any part of employee tips; ordinary wage deductions are separate.[4]
  • UniformsNot allowedDistinctive uniforms/accessories and required special cleaning furnished without charge.[4]
  • Card processing feesNot allowedCovered by Nevada's ban on taking tips. No processing-fee exception appears in the statute or guidance.[2]
  • A manager's shareNot allowedFederal covered employers cannot retain employees’ tips.[3][4]

11Law changes

What changed in Nevada tip law, and what's coming

No statewide increase with a published amount is on file for Nevada as of .

No changes to Nevada tip or wage rules on file for the last 24 months.

Bills and ballot measures

Nothing pending as of .

Key statutes

  • NRS 608.160 and 608.165
  • NRS 608.020–.115 and 608.195
  • NAC 608.135 and 608.160
  • Nevada Constitution Article 15 § 16

Worth knowing

The $12.00 rate hasn't changed since 2024

Nevada republishes its wage bulletin every year, so the dates can look newer than the rate.[13][1]

12FAQ

Nevada tip law questions

Plain answers to the 8 questions restaurant owners and staff ask most about Nevada tip law, each linked to its source.

Can Nevada employers count tips toward the minimum wage?

No. Nevada does not allow a tip credit. Tipped workers get at least $12.00 an hour in cash, and tips come on top.[1][2]

Can a Nevada employer require tip pooling?

Yes. Pools can include employees of different ranks, but the employer cannot keep any of the tips. Federal manager limits also apply at covered workplaces.[2][3]

Can cooks and dishwashers share in a pool?

Nevada allows pools across ranks. Federal law also lets kitchen staff join a pool where everyone gets the full cash wage.[2][3]

Can card-processing fees come out of tips?

Nevada bars employers from taking any part of employee tips. No exception for card fees appears in the statute or agency guidance.[4][2]

Does Nevada have daily overtime?

Yes, for many workers. Those earning under $18.00 an hour get overtime after 8 hours in a workday. A valid four-day, ten-hour agreement and exemptions can change that.[1]

When is a worker's final pay due?

If fired, immediately. If they quit, within seven days or on the next regular payday, whichever comes first.[1]

Can an employer charge for a uniform?

Not for required distinctive uniforms. Those, plus required accessories and special cleaning, must be provided at no cost.[4]

Do workers have to accept a payroll card?

No. Electronic wage payment is the worker's choice, and it must include at least one free transaction per pay period.[5]

The law decides who's in. Ferry runs the split.

See how operators set pool rules in Ferry Tip Manager and pay tips out without a cash run. Bring your own Nevada setup.

14Sources

Sources for Nevada tip laws

Every figure on this page links to one of these 13 sources: 10 for Nevada and 3 for the federal baseline. They are statutes, regulations and government agency pages, each with the date it was checked.

  1. 1Frequently Asked Questions April 2026Nevada Office of the Labor Commissioner · Official source · Page updated · Checked Pinpoint: Minimum wage question; Overtime questionlabor.nv.gov/uploadedFiles/labornvgov/content/home/features/Frequently%20Asked%20Questions%204.2026.pdf
    What the source says

    “The minimum wage is $12.00 per hour and applies to all employees regardless of offered employer health benefits.”

    “minimum wage as of July 1, 2024.”

    “employees who earn less than $18.00 per hour are eligible for overtime”

  2. 2Nevada Tip GuideNevada Office of the Labor Commissioner · Official source · Page updated 2018 · Checked Pinpoint: TIP CREDIT PROHIBITED; Tip pooling, mandatory pools; NRS 608.160(1)(a)labor.nv.gov/uploadedFiles/labornvgov/content/Employer/Tip%20Guide%202018.pdf
    What the source says

    “Nevada law specifically prohibits tip credits.”

    “Employers may establish mandatory tip pools, that include employees of different ranks, so long as all the tips are distributed amongst the employees, and the employer does not keep any portion of the tips for themselves.”

    “Take all or part of any tips or gratuities bestowed upon the employees of that person.”

  3. 3Fact Sheet 15 Federal Tipped EmployeesU.S. Department of Labor · Official source · Checked Pinpoint: Other Tip Pooling / managers; Other Tip Pooling; Tip Credit, paragraph 2www.dol.gov/agencies/whd/fact-sheets/15-tipped-employees-flsa
    What the source says

    “When an employer pays its employees a cash wage of at least the federal minimum wage (currently $7.25) per hour, the employer may impose a mandatory tip pooling arrangement”

    “For example, an employer that implements a nontraditional tip pool may require tipped employees, such as servers, to share tips with non-tipped employees, such as dishwashers and cooks, but only if all workers receive a direct cash wage of at least the federal minimum wage.”

    “An employer may not receive tips from such a tip pool and may not allow managers and supervisors to receive tips from the pool.”

  4. 4NRS 608 Compensation Wages and HoursNevada Legislature · Official source · Page updated · Checked Pinpoint: NRS 608.160(1)(a); NRS 608.165www.leg.state.nv.us/NRS/NRS-608.html
    What the source says

    “Taking or making deduction on account of tips or gratuities unlawful; employees may divide tips or gratuities among themselves.”

    “Take all or part of any tips or gratuities bestowed upon the employees of that person.”

    “All uniforms or accessories distinctive as to style, color or material shall be furnished, without cost, to employees by their employer.”

  5. 5NAC 608 Compensation Wages and HoursNevada Legislature · Official source · Page updated · Checked Pinpoint: NAC 608.135(2)(e); NAC 608.135(2)(b)www.leg.state.nv.us/NAC/NAC-608.html
    What the source says

    “The use of an electronic payment system is optional at the election of the employee.”

    “The employee receives at least one free transaction per pay period and any fees or other charges are prominently disclosed to and subject to the written consent of the employee;”

  6. 6Tip recordkeeping and reportingInternal Revenue Service · Official source · Checked Pinpoint: Service charges are not tips, paragraph 2; qualified tips deduction, net-income limit; tip income, Social Security/Medicarewww.irs.gov/businesses/small-businesses-self-employed/tip-recordkeeping-and-reporting
    What the source says

    “Service charges (also referred to as “auto-gratuities”), when distributed to an employee, are generally treated as wages paid by the employer to the employee rather than tips paid by the customer.”

    “For self-employed individuals, the deduction may not exceed the individual’s net income (without regard to this deduction) from the trade or business in which the tips were earned.”

    “These amounts are subject to federal income tax and generally are also subject to Social Security and Medicare taxes.”

  7. 7Revenue Ruling 2012-18Internal Revenue Service · Official source · Page updated 2012 · Checked Pinpoint: Q 1/A 1, four distinguishing factors; p. 1, ruling headingwww.irs.gov/pub/irs-drop/rr-12-18.pdf
    What the source says

    “compulsion; (2) the customer must have the unrestricted right to determine the amount; (3) the payment should not be the subject of negotiation or dictated by employer policy; and (4) generally, the customer has the right to determine who receives the payment.”

    “Rev. Rul. 2012-18”

  8. 8Questions and Answers About the FLSA, DOL WHDU.S. Department of Labor · Official source · Checked Pinpoint: Recordkeeping and Notices, Are pay stubs required?www.dol.gov/agencies/whd/flsa/faq
    What the source says

    “However, the FLSA does not require an employer to provide employees pay stubs.”

  9. 9Fact Sheet 21 Federal RecordsU.S. Department of Labor · Official source · Checked Pinpoint: Posting, paragraph 1www.dol.gov/agencies/whd/fact-sheets/21-flsa-recordkeeping
    What the source says

    “Each employer shall preserve for at least three years payroll records, collective bargaining agreements, sales and purchase records.”

    “Employers must display an official poster outlining the provisions of the Act, available at no cost from local offices of the Wage and Hour Division and toll-free, by calling 1-866-4USWage (1-866-487-9243).”

    “Records on which wage computations are based should be retained for two years,”

  10. 10Required Employer PostingsNevada Office of the Labor Commissioner · Official source · Checked Pinpoint: Required Employer Postings / Minimum Wage and Daily Overtime Noticeslabor.nv.gov/Employer/Employer_Posters
    What the source says

    “The Following Notices are Required to be Posted in Each Place of Business with Employees.”

  11. 11Fact Sheet 77A Federal RetaliationU.S. Department of Labor · Official source · Page updated · Checked Pinpoint: Prohibitions and Coverage, 15(a)(3)www.dol.gov/agencies/whd/fact-sheets/77a-flsa-prohibiting-retaliation
    What the source says

    “discharge or in any other manner discriminate against any employee because such employee has filed any complaint”

  12. 12Nevada Constitution Article 15 section 16Nevada Legislature · Official source · Page updated · Checked Pinpoint: Article 15 section 16(6)www.leg.state.nv.us/Const/NvConst.html
    What the source says

    “An employer shall not, in any manner, discharge, reduce the compensation of or otherwise discriminate against any employee for using any civil remedies to enforce this section or otherwise asserting his or her rights under this section.”

  13. 132026 Annual Minimum Wage BulletinNevada Office of the Labor Commissioner · Official source · Page updated · Checked Pinpoint: Statutory authoritylabor.nv.gov/uploadedFiles/labornvgov/content/Employer/26.06.29%20-%202026%20Minimum%20Wage%20Bulletin.pdf
    What the source says

    “ARTICLE 15, SECTION 16(A) OF THE CONSTITUTION OF THE STATE OF NEVADA”

15Methodology

How we research these pages

Every figure on this page comes from an official source, a statute, a regulation or a government agency page, and links to it where it is used. Ferry checks the page against those sources on a schedule and logs every change.

  1. 1

    Official sources only

    Statutes, regulations, state labor agencies, city ordinances and the U.S. Department of Labor. No vendor blogs, no AI answers, no secondary summaries as the only source.

  2. 2

    Every figure is linked

    Each rate and rule carries a numbered link to the statute or agency page behind it, with the exact pinpoint and, where available, a link that opens at the sentence itself.

  3. 3

    Re-checked on a schedule

    Every page is re-checked each January and July, and whenever a state or city changes a rate. Cash wage plus tip credit is checked against the minimum wage on every build.

  4. 4

    Gaps are left out, not guessed

    If a rule can't be confirmed from an official source, it isn't shown. The page points to the state agency instead.

What changed on this page

  1. First version of this page. Every figure was checked against the official sources listed on this page.

Researched by Ferry's tip operations research team. Last reviewed .

Changes to the law itself are listed in What changed and what's coming.

16Every state

Tip laws in every state

Pick any state for its tip credit, tip pool, service charge and card tip rules. Each chip shows the state's tip credit class.