New York Codes, Rules and Regulations
Title 12 - DEPARTMENT OF LABOR
Chapter II - DIVISION OF LABOR STANDARDS
Subchapter B - Minimum Wage Orders
Part 142 - MISCELLANEOUS INDUSTRIES AND OCCUPATIONS
Subpart 142-2 - PROVISIONS APPLICABLE TO ALL EMPLOYEES SUBJECT TO THIS PART, EXCEPT EMPLOYEES IN NONPROFITMAKING INSTITUTIONS COVERED BY THE PROVISIONS OF SUBPART 142-3
Definitions
Section 142-2.21 - Tips

Tips or gratuities shall mean voluntary contributions received by the employee from a guest, patron, customer, or other person for services rendered. No gratuities or tips shall be deemed received for the purpose of this Part if their acceptance is prohibited by the employer or prohibited by law. Notwithstanding any other provision contained in this part, tips or gratuities shall not be considered a part of the minimum wage on or after December 31, 2020, provided, however, that no employer shall claim a tip allowance in excess of fifty percent of the applicable allowances listed in this part and rounded to the nearest five cents on or after June 30, 2020.