In North Carolina, the maximum tip credit is $3.02 per hour. A tipped employee is one who customarily receives at least $20 in tips a month. Tips may not be reduced by more than 15 percent under a pooling arrangement. Even if an employee refuses to certify tips accurately, tips may still be counted as wages when the employer complies with the other requirements of the law and can demonstrate by monitoring tips that the employee regularly receives tips in the amount for which the credit is taken.