Wisconsin Statutes & Annotations
Chapter 104 - Minimum wage law.
104.045 - Tips, meals, lodging, and hours worked.

104.045 Tips, meals, lodging, and hours worked. The department shall promulgate rules governing all of the following:
(1) The counting of tips or similar gratuities toward fulfillment of the employer's obligation under s. 104.035 (3). The rules promulgated under this subsection shall allow an employer to require a tipped employee to use an electronic signature or other electronic means that uniquely identifies the employee to acknowledge the counting of tips or similar gratuities for purposes of s. 104.035 (3). In this subsection, “electronic signature” has the meaning given in s. 137.11 (8).
(2) The deduction of meals or lodging provided by an employer to an employee from the employer's obligation under this chapter.
(3) The determination of hours worked by an employee during which the employee is entitled to the minimum wage established under s. 104.035.
History: 1977 c. 179; 2015 a. 55; 2021 a. 26.
Under regulations promulgated under sub. (1), an employer taking a tip credit must have a tip declaration signed by the tipped employee each pay period to show that, when adding the tips received to the wages paid by the employer, no less than the minimum rate was received by the employee. When the employer's time and payroll records do not contain these requirements, no tip credit is allowed, and a plaintiff may pursue back wages under s. 109.03 (5) for alleged violations of such regulations. Hussein v. Jun-Yan, LLC, 502 F. Supp. 3d 1366 (2020).