In Colorado, employers must pay a cash wage of at least $4.26 per hour for 2009, ($4.00 per hour for 2008) if they claim a tip credit. The maximum tip credit allowed is $3.02 per hour. An employee's tips combined with the employer's wage must equal the minimum hourly wage or the employer must make up the difference in cash wages. Tipped employees are those who customarily and regularly receive more than $30 per month in tips.