(a) With respect to tipped employees, section 3(m) provides:
In determining the wage of a tipped employee, the amount paid such
employee by his employer shall be deemed to be increased on account of
tips by an amount determined by the employer, but not by an amount in
excess of 50 per centum of the applicable minimum wage rate, except that
in the case of an employee who (either himself or acting through his
representative) shows to the satisfaction of the Secretary that the
actual amount of tips received by him was less than the amount
determined by the employer as the amount by which the wage paid him was
deemed to be increased under this sentence, the amount paid such
employee by his employer shall be deemed to have been increased by such
lesser amount.
(b) ``Tipped employee'' is defined in section 3(t) of the Act as
follows:
Tipped employee means any employee engaged in an occupation in which
he customarily and regularly receives more than $20 a month in tips.
