The FLSA defines an employer as “any person acting directly or indirectly in the interest of an employer in relation to an employee.” Though a low-level supervisor is not an “employer” under the FLSA, an employee with substantial managerial authority over the day-to-day operations of a business is the functional equivalent of the employer. If a manager functions as the employer in this regard, any tip sharing with that individual violates the FLSA.   Courts ...

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