FICA Tip Credit Calculator for Bars & Nightclubs
Get back much of the employer FICA you paid on your bartenders' and barbacks' tips — the §45B credit, using the frozen federal $5.15 threshold.
Bars and nightclubs are food-and-beverage employers for §45B, so the $5.15 threshold applies. High tip volumes often mean a meaningful credit, especially where state law requires a higher cash wage before tips.
Enter each bartender's and barback's cash wage and reported tips; the calculator shows how much is creditable and builds a Form 8846 worksheet for your CPA.
Threshold for this category: $5.15/hour — the frozen federal rate.
Examples
Weekend-heavy tips
Use the detailed worksheet's monthly entry for staff whose hours and tips swing seasonally to get a more accurate estimate.
Barbacks included
If barbacks share in tips and you pay employer FICA on them, add them alongside bartenders.
Frequently asked questions
Are bars treated like restaurants?+
Yes — both are food-and-beverage employers, so the frozen federal $5.15 threshold applies.
Do tip pools change anything?+
Use each employee's actual reported tips after pooling. The credit is based on reported tips on which you paid employer FICA.