3.9 Tip Reporting Rights (IRS Requirements)

Under federal law, Team Members who receive tips have the right to:

Report tips accurately and without interference
Be paid at least minimum wage after accounting for tips
Keep all tips they earn, except as permitted by law
Receive guidance on how to report tips through THE COMPANY system
Be free from retaliation for reporting or correcting tip amounts

Team Members are required to report all tips (cash and credit card) daily as required by the IRS.

THE COMPANY strictly prohibits retaliation against any Team Member for exercising these rights or raising concerns in good faith.

1.1 Welcome to THE COMPANY

1.2 About THE COMPANY (Independent Franchisee Statement)

1.3 THE COMPANY Mission Statement

1.4 The SUBWAY® Story

1.5 What it Means to be a Team Member and Sandwich Artist®

1.6 The SUBWAY® Mission Statement

1.7 Business Philosophies

1.8 The SUBWAY® Product

1.9 Your Image is Our Image

1.10 Commitment to Hospitality

1.11 Commitment to Operational Excellence

1.12 You’re a Guest

1.13 Think Like a Guest While You’re Working

1.14 You Represent SUBWAY® - Every Guest, Every Visit

1.15 Our Commitment to Improvement/Suggestions/Complaints

1.16 Common Terms

1.17 Fun Facts

1.18 Purpose of This Handbook

1.19 How to Use and Access This Handbook

1.20 Handbook Interpretation

1.21 Policy Revisions, Modifications, and Updates

1.22 Acknowledgement of Receipt

1.23 Reporting Questions or Concerns

2.1 Equal Employment Opportunity (EEO) Policy

2.2 Diversity, Inclusion, & Belonging

2.3 Commitment to Civility and Respect

2.4 Anti-Harassment, Non-Discrimination and Retaliation Policy

2.5 Genetic Information Non-Discrimination Act (GINA)

2.6 Social Security Number & Personal Data Protection Policy

2.7 Commitment to Legal Employment and Work Authorization Compliance

2.8 E-Verify

2.9 Life-Threatening Illness

2.10 Expressing Breastmilk in the Workplace

2.11 Comprehensive Accommodation Policy

2.12 Business Practices/Ethical Code of Conduct

2.13 Team Member Privacy and Personal Activities

2.14 Conformity to Applicable Federal and State Laws, Severability, and Construction

2.15 Right-to-Know & Hazard Communication Policy

2.16 Proprietary and Non-Disclosure Agreement

2.17 Zero-Tolerance Violation Policy

2.18 Discipline Framework

2.19 Personal Hygiene & Health Reporting (FDA Big 6 Compliance)

2.20 Law Enforcement and Government Inquires Policy

3.1 Overview of Team Member Rights

3.2 At-Will Employment Statement

3.3 Handbook Not a Contract

3.4 Equal Employment Rights (Federal and Georgia)

3.5 Rights Under the National Labor Relations Act Policy (NLRA)

3.6 OSHA Workplace Safety Rights

3.7 Right-to-Know & Hazard Communication Rights

3.8 Wage and Hour Rights (Federal and Georgia)

3.9 Tip Reporting Rights (IRS Requirements)

3.10 Georgia Child Labor Rights

3.11 Immigration & I-9 Verification Rights

3.12 ADA, Pregnancy, and Religious Accommodation Rights

3.13 Lactation Rights (Federal and Georgia)

3.14 Leave & Civic Duty Rights

3.15 Whistleblower & Anti-Retaliation Rights

3.16 Personnel File Access Rights

3.17 Confidentiality of Medical, Health, & Sensitive Information

4.1 How We Communicate

4.2 Employer Contact Info

4.3 THE COMPANY Locations

4.4 THE COMPANY Management Contacts

4.5 Who to Contact?

4.6 Restaurant Phone Frequently Asked Questions

4.7 SUBWAY® Information Exchange Boards

4.8 Communication Tool Policy

4.9 Text Message Communication Policy

4.10 Electronic Communication and Document Delivery Policy

4.11 Whistleblower Policy

4.12 Team Member Communication with Management

4.13 Open Door Communication Policy

4.14 Parent and Third-Party Communicaiton Policy

4.15 Postings for Internal Position Openings

4.16 No Expectation of Privacy Policy

4.17 Conflict Resolution/Workplace Concerns Policy

4.18 Off-Duty Conduct & Social Media Clarification

4.19 Confidential Reporting Option

4.20 Privacy, Monitoring, & Workplace Conduct Improvements