N.Y. Comp. Codes R. & Regs. tit. 12 § 146-2.16 : DEPARTMENT OF LABOR — DIVISION OF LABOR STANDARDS — Minimum Wage Orders — HOSPITALITY INDUSTRY —2 - REGULATIONS —2.16 - Tip pooling

(a) Directly tipped employees may mutually agree to pool their tips on a voluntary basis and to redistribute the tips among directly tipped employees and indirectly tipped employees who participated in providing the service.
(b) An employer may require food service workers to participate in a tip pool and may set the percentage to be distributed to each occupation from the tip pool. Only food service workers may receive distributions from the tip pool.
(c) Nothing in this section shall be interpreted as requiring an employer to compensate participants in tip pooling for tips wrongfully withheld from the tip pool by any participant.

N.Y. Comp. Codes R. & Regs. Tit. 12 § 146-2.16

Amended New York State Register December 28, 2016/Volume XXXVIII, Issue 52, eff.12/31/2016