Where employees practice tip splitting, as where waiters give a
portion of their tips to the busboys, both the amounts retained by the
waiters and those given the busboys are considered tips of the
individuals who retain them, in applying the provisions of section 3(m)
and 3(t). Similarly, where an accounting is made to an employer for his
information only or in furtherance of a pooling arrangement whereby the
employer redistributes the tips to the employees upon some basis to
which they have mutually agreed among themselves, the amounts received
and retained by each individual as his own are counted as his tips for
purposes of the Act.
