As mandated by the Internal Revenue Service, every employer that operates an establishment where tipping is customary and where more than 10 employees who work longer than 80 hours were normally employed on a typical business day during the preceding calendar year, must file Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, on an annual basis.
This section helps HR professionals minimize the risk of liability at employer-sponsored charitable and social events and protect against common risks, including sexual harassment claims, wage and hour claims by nonexempt employees, liability for alcohol related incidents and workers' compensation claims.