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.
The tip credit is $3.02 an hour, which means Florida employers may pay tipped employees as little as $5.03 an hour in 2015. However, if this lower minimum wage plus the tips the employee actually earns donât add up to at least the full state minimum wage, the employer must make up the difference.he basic rule of tips, under federal law and state law, is that they belong to the employee, not the employer. Employers may not require employees to hand over their tips unless one of these exceptions applies: 1  State law allows the employer to take a tip credit.