Gerund and present participle phrases are easy to confuse because they both begin with an ing word. The difference is that a gerund phrase will always function as a noun while a present participle phrase describes another word in the sentence.erund and present participle phrases are easy to confuse because they both begin with an ing word. The difference is that a gerund phrase will always function as a noun while a present participle phrase describes another word in the sentence.
: Section 3(m) of the FLSA permits an employer to take a tip credit toward its minimum wage obligation for tipped employees equal to the difference between the required cash wage (which must be at least $2.13) and the federal minimum wage.
Tipped Employees. The Workforce Opportunity Wage Act, Public Act 138 of 2014, allows employers to take a tip credit on. minimum wage under certain conditions for those employees who customarily and regularly receive. tips. This information sheet is intended to summarize the requirements for taking a minimum wage tip.