Tipped employees who receive substantial tips paid out at the end of a shift can often end up with a “net zero” check. This often results in employees not having enough earnings to offset all taxes and/or deductions. These shortfalls must be tracked and managed to avoid issues of noncompliance. Tax shortfalls, particularly with FICA taxes, must be tracked and repaid on a future check, if possible. If not, FICA shortages must be reported on a W-2. Employers must also account for voluntary deductions.