Hey there, @John Gooch.
Welcome back to the Community!
The employer is required to withhold taxes from both employee's wages and tips, so if the employee earns more than $20 of tips in a one-month period, they'll need to report the total monthly tips to the employer by the 10th of the following month.
The $20 threshold applies separately to each job the employee has. If they earn less than $20 in tips at one of the jobs, they do not have to report that amount to the employer, even if they earn more than $20 in tips at a different job.
If the employee shares tips with other employees, they only have to report the tips they keep.
Review this guide for more details on how to pay and report tips.
Feel free to reach back out if you have any other questions or concerns. Take care!
