Many of these occupations have limited relevance to a small business because they involve activities that aren't likely to be conducted by a small business. If you're considering paying someone a subminimum wage, there are rules to follow and permission from the federal government to obtain. You may find it to be more trouble than it's worth. To obtain forms, contact your local office of the Employment Standards Administration's Wage and Hour Division. Special tip rules.
Special rules apply for tips received by employees.
Federal law allows you, within limits, to presume that your tipped employees are receiving a certain level of tips each pay period. Thus, you can claim a credit against the minimum wage for tips. The employee must be notified that you're taking the credit. Some states also address tip credits. If your state's minimum wage, minus the state tip credit, is higher than the federal minimum wage, minus the federal tip credit, you must pay the worker the higher amount.