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Has anyone seen a restaurant set up good practices for handling after-tax contributions from tip income? How does the election process, and change in election process handled? How does the employer ensure that a check from an employee for after-tax contributions does not exceed the tip compensation on which it was based?

Posted

They can't, the best they could do is assume that amount is the compensation. For instance, you cannot write a check for $200 while saying you made only $100 in tips. A large part depends on what the employee is willing to report; since that is the major exception to not deferring from compensation that has already been received. Their is some program (process) utilized by restaurants to deal with this operation, but it isn't close to being fool proof.

Good Luck!

CPC, QPA, QKA, TGPC, ERPA

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