What is tipped overtime for 45 hours at $2.13 an hour?

At $2.13 an hour, the 5 hours over 40 of a 45-hour week add $18.13: half of the full $7.25 minimum for each, not of $2.13. With $400 in tips, the week pays $95.85 in cash wages, the $18.13 premium and the tips: $513.98 before taxes, or $11.42 an hour.

Overtime is figured on the full $7.25, not on $2.13: each hour over 40 adds half of $7.25, which the employer pays. 44 hours with $300 in tips pay $93.72 + $14.50 + $300 = $408.22.