Golfview Manor, Inc. v. Commonwealth

Opinion by

Judge Crumlish, Jr.,

This is an appeal by Golfview Manor from the Office of Employment Security’s1 determination and assessment of unemployment compensation contributions for the use of the Unemployment Compensation Fund.2 We affirm.

*325Golfview Manor owns and operates 19 restaurants and utilizes a number of waitresses wbo are paid an hourly wage equal to one-half the minimum wage. Tips and gratuities are paid directly to the employees by customers, and retained by them. Though the employee’s manual distributed to new workers instructs tipped employees to report monthly tips over $20.00…