Senate Bill 230 was passed on June 18th by the Senate. It raises tipped employees wages incrementally over the next 4 years until it reaches 50% of the applicable minimum wage.
Most of you may not know but in Delaware, your tipped employee is living solely off your tips. Often their pay checks say “Not a Check” for their balance is zero and their hourly earned income does not cover the minimum taxes deducted for their declared tips and hourly income….
It works like this… Imagine you are a tipped employee; you are currently paid $2.23 dollars an hour. Assume you work 5 hours and make $40 dollars in tips. Your overall average amounts to $ 8.00 dollars an hour, plus your $2.23 dollars in wages…. You are taxed on amount of the combined $10.23, which at a class “zero” withholding rate is roughly around 30%, putting your tax amount at roughly $3.06 dollars of hourly taxes (includes all taxes)……. Whereas the check coming to you is only worth $2.23 dollars per hour, you are thereby placed at in the negative by at least – 0.83 cents in the hole…. By working for your employer you are losing some of the money tipped to you, because state law allows you to be paid too little to even cover the full amount of your taxes…..
You say: “Oh, no, that cannot be true? There are clauses that raise the minimum wage. We here about them every year….” But… the tipped wage credit for Delaware has not changed since 1987.
Charlie Copeland….Are you still making what you did in 1987? That is what you are asking these tipped employees to do…
The obvious argument against raising this minimal expense is that it will put restaurants out of business. Of course anyone can find someone greedy enough to leave his establishment for an afternoon and drive down to legislative hall and hobnob with legislators during cocktail hour and give the darkest picture he can, as to how he will have to fold his doors if he pays one more penny to a slovenly server….
So let’s look at how much it will truly cost them. If you take Joe’s Crab Shack on the Waterfront as an example, with sales ranging between 60 and 80 thousand per week over the summer, and when fully employed, employing around 30 persons out front as servers, on the average it uses close to 700 hours per week. (The average is 3 shifts per person)
The first year raises the rate $0.28 cents per hour… Per week at 700 hours, the hit to Joe’s Crab Shack will be an estimated….$196 dollars. Less than $200 dollars for one of the top 10 grossing restaurants in the state. That is less than one case of steaks or 3 cases of chicken breasts. So on the bottom line, the hit will be…..$196 dollars on $80,000…which turns out to be a loss of a whopping 0.245th’s of one percent. (To cover this “door-closing increase” the operator would have to raise its prices one penny,…. even then he would profit from 80% of every penny raised….) So in order to protect the slimmest of profit margins….. the same excuse used by Southern Plantation owners to justify the practice of slavery, the man who wants to become your next Lt. Governor, voted to keep tipped employees at levels considered the barest of minimums as far back as 1987…..
So what does this mean in today’s economy? Most servers have felt the cutback as many people who still dine out, have felt the necessity of dropping 4% or 5%, when the minimum acceptable level for good service still stands at 20%.
Of course that can change after the stock market crashes in October…and we all become employees of our Chinese owners, who flush with our cash, snap up all types of American companies at rock bottom prices…..
So is this tip credit of $2.23 like slavery? It’s uncomfortably close. And that is why Karen Peterson should be commended for bringing up this bill as we approach these uncertain economic times. The majority of the Senate should also be commended for passing it without further ado. On the other hand, those “other” Senators besides Charlie, who think tipped servers are corporate property, are included in the following: Amick, Bonini, Bunting, Clouther, Simpson, Stills, and Venebles. If these are your Senators, give them the shock of their life, and call asking them why they still support acts bordering upon corporate slavery…… $2.23 an hour since 1987? C’mon now.
Then, you have a responsibility too: to make sure that if your server gives you adequate service when you dine out…you tip them 20%. Yes it may hurt if you are naturally cheap…., but ask them….what is it like to work for free, or even worse, to have to pay their employer a surcharge or a tip share based on their sales when they get stiffed and earn nothing………just to work costs money out of their own pocket?….. Not to mention the gas it took to get there.
This bill is now in the House Labor Committee Its chairman, Terry Spence, a Republican in a heavily Democratic district, will need to move this onto the floor for an up or down vote this Monday,……if he hopes to have a whisper of a chance in this upcoming anti Republican election cycle……
So with a little dash of hyperbole…….slavery is not dead…. And Delaware’s Republican candidate for Lt. Governor…….avidly supports it…….

13 comments
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June 28, 2008 at 11:11 pm
jason330
Great post. I had no idea about this and it is an important issue.
This is going to sound like snark – but with all the old people we have moving into this state, if the tipped employees wages are not raised they will be in deep trouble befor long.
June 28, 2008 at 11:11 pm
jason330
they = tipped empolyees.
June 28, 2008 at 11:36 pm
Down with Absolutes! » Blog Archive » Kavips eviscerates Senate GOP
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June 28, 2008 at 11:44 pm
Mike Matthews
Total douchebaggery on the part of the Senate GOP.
June 29, 2008 at 1:58 am
jen
How does one justify NOT VOTING like Ms. Sorenson and Mr. Adams? Get a backbone–which constituency did they fear offending most? I think that I can imagine which that might be.
If you cannot afford a fiver for a tip on top of a $25.00 tab, then stay home. Really. How cheap can you get?
June 29, 2008 at 4:20 am
Tim
I completely agree with this bill. but, i do have one question. your formula for the tax of 30% is based on the $10.23 per hour reported wage (tips and checks combined). But as i understand it, don’t most waiters and waitresses not report their tips in their tax returns? i may be wrong. this is just what i heard. if that is true, and they only report their $2.23 wage, wouldn’t that dramatically change tax burden?
nevertheless, this is still a great bill. wage not raised since 1987? only cost restaurants a max of $200 over the first year? i can’t see how you can oppose this.
June 29, 2008 at 8:53 am
Al Mascitti
I’m just wondering how you know so much about the finances at Joe’s Crab Shack.
June 29, 2008 at 11:23 am
kavips
The same way I learned about the finances occurring on both sides of the wind power debate…..
June 29, 2008 at 11:35 am
kavips
In response to Tim’s question.
The law requires that servers report all their tips. However, just as you might fail to report a check from grandma, there is a lot of leeway in how much is reported at all.
To verify compliance, the IRS periodically checks the tip percentage of various restaurants. Should the entire staff of say a Red Lobster, show 3 or 4 percent tips, they swoop in and do audits of each server… It is up to the server to prove that they only made that much money. Most tipped employees do not keep records, and therefore must pay whatever the IRS decides…..
To keep themselves out of “hot water” and away from bad publicity, most reputable companies monitor the percentages and remove those who are not declaring a high enough percentage. Reason being, that if someone is truly making just 3 or 4 percent, their level of service is damaging to the company already…….
But the law is: for tipped employees to declare all their tips….. So it is possible for a server to declare zero tips, but very unlikely that they will do it for more than one pay period……
June 30, 2008 at 7:21 pm
callit
Tim, as a waiter/bartender, please allow me to educate you on how our tips are declared. At the downtown eatery I presently work at, we do not claim our own tips, because management does this for us. They claim ALL of our credit card tips, which show up on a nightly report, and they claim 12% of our cash sales, which also show up on the nightly report. So let me give you an example of what I make on a night my customers are REALLY generous. Say I have $1000 in sales and make 20% tips. In todays electronic society, I usually have ALL transactions completed with a cc. But let’s just say 75% of tonight’s sales were with a cc. So I make 200 bucks tonight, right? Oh wait, I have to tip out the support staff 5% of my sales. So shit, now I’m down to $150 on $1000 in sales. I just went from 20% to 15% faster than Bill Lee can kill a six-pack. Next comes the taxes… If $150 of my $200 in tips are cc tips, well all of that gets declared. The other $250 in cash sales gets declared at a 12% rate, which is 30 bucks. So the restaurant is declaring $180 for me when I am actually walking with $150. Remember, THIS IS ON AN IDEAL NIGHT! Furthermore, fine establishments such as the one I work in, they don’t give overtime. Say I work behind the bar for 30 hours and waiting tables for 20, I don’t get ot because I didn’t work in the same “department” for 40 hours. Not that I would see the OT pay in my check, though. It would just be nice to get the extra money to pay some of my taxes at the end of the year.
Although I gripe about all of this, I do enjoy working in the service industry. I plan on moving to something else when I finish up school, but I do like it for now. People just don’t realize how bad we get fucked though.
July 1, 2008 at 10:57 pm
kavips
callit, and others in the same capacity:
If you work more than forty hours for the same employer you are entitled to time and a half for your services.
Any State Department of Labor representative, would be very interested in hearing from you…….
July 14, 2008 at 2:07 am
Jack
I’m surprised that no one mentioned that a lot of the work that the tipped service staff (waiters and bartenders) do is in a non -tipped capacity – IOW, they have to prep food, fold napkins, cut garnishes, etc. The owners really are getting away with slave labor
July 14, 2008 at 6:43 am
kavips
Absolutely and Copeland is against raising their rate a measly .28 cents an hour….
Charlie Copeland….Are you still making what you did in 1987? That is what you are asking these tipped employees to do…