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.
Maximum Tip Credit: $5.12. Note: A service or tipped employee means an employee of hotel, motel, tourist place, or restaurant, who customarily and regularly receives more than $20.00 a month in tips. Note :The cash wage or basic wage rate is the minimum required employer contribution towards your hourly minimum wage.