A final paycheck checklist: last-day steps, documentation, and records that reduce confusion and disputes.

Across the U.S., restaurant owners are seeing the same pattern: more inspections, deeper checks, and less warning.From payroll records and tip allocation to job classification and rest-break logs, enforcement agencies are taking a closer, more coordinated look at food-service employers.

小费制度（tipping / gratuity system）向来是美国餐饮业劳资关系与收入分配中的敏感焦点。近年来，受最低工资上涨压力、工人组织行动、税收改革动议等多重因素推动，美国多个州和联邦层面正在重新审视或调整小费制度。本文梳理主要立法趋势、争议焦点，以及这些制度变革对餐厅—尤其是中小型餐饮业者的潜在影响，为决策者、投资者与业界提供透视视角。