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.
Cash Wage: $3.75. Maximum Tip Credit: $7.25. Note:The cash wage or basic wage rate is the minimum required employer contribution towards your hourly minimum wage. The maximum tip credit is the amount of tips you will need on top of your cash wage to make the minimum wage of $11.00 per hour.