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Employers in Arizona must conform with these state rules regarding the treatment of tips received by employees.
Employers in Arizona are entitled to a credit for gratuities as part of the minimum wage in an amount not to exceed $3.00 per hour.
When adding tips received to wages paid, an employee cannot receive less than the state minimum wage ($7.90 per hour for 2014; $7.80 per hour for 2013), or the employer must make up the difference.