Statutes, codes, and regulations
Colorado Administrative Code
Department 1100 - Department of Labor and EmploymentDivision 1101 - Division of Unemployment InsuranceRule 7 CCR 1101-2 - REGULATIONS CONCERNING EMPLOYMENT SECURITY
Part III - WAGES
Section 7 CCR 1101-2-3.2 - TIPS, GRATUITIES, AND SERVICE CHARGES

7 Colo. Code Regs. § 1101-2-3.2

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Current through Register Vol. 47, No. 24, December 25, 2024
Section 7 CCR 1101-2-3.2 - TIPS, GRATUITIES, AND SERVICE CHARGES
3.2.1Statutory References: 8-70-141, 8-73-102, and 8-76-102 (1), C.R.S.
3.2.2Tips, Gratuities, and Service Charges as Wages. Tips, gratuities, and service charges shall be considered to be wages for the purposes of the act when the employer exercises significant control over the amount and distribution of money received by an employee as a tip, gratuity, or service charge.
3.2.3Significant Control. An employer is considered to have significant control over tips, gratuities, or service charges when they are collected by the employer and then redistributed to employees.
3.2.4Minimum-Wage Requirements. Notwithstanding any other provision of this section, any tips, gratuities, and service charges that are used by the employer in order to conform to the minimum-wage requirements of federal or state law shall be deemed to be wages for the purposes of the act, to the extent of such use.
3.2.5Use of Credit Card. For the purposes of this section, the inclusion, for the convenience of the customer, of a tip or gratuity in an amount charged by a customer through the use of a credit card shall not, by itself, be deemed to constitute significant control.
3.2.6Requirement to Report Tips. For the purposes of this section, a requirement by an employer that an employee report or account for tips and gratuities shall not, by itself, be deemed to constitute significant control.
3.2.7Tips Reported to Employer. In addition to the foregoing provisions of this section, on and after January 1, 1986, wages shall also include tips that are received while performing services that constitute employment and that are made known to the employer through a written statement furnished by the employee.

7 CCR 1101-2-3.2

37 CR 13, July 10, 2014, effective 8/1/2014
39 CR 08, April 25, 2016, effective 5/15/2016
39 CR 22, November 25, 2016, effective 12/15/2016
40 CR 11, June 10, 2017, effective 7/1/2017
40 CR 23, December 10, 2017, effective 12/30/2017
41 CR 08, April 25, 2018, effective 6/3/2018
41 CR 16, August 25, 2018, effective 9/14/2018
42 CR 06, March 25, 2019, effective 4/15/2019
43 CR 08, April 25, 2020, effective 3/20/2020
43 CR 06, March 25, 2020, effective 4/14/2020
43 CR 19, October 10, 2020, effective 10/30/2020