Back of house (BOH) means the people who keep the kitchen running: line and prep cooks, dishwashers and porters. They are usually not tipped employees, so they must get at least the full minimum wage with no tip credit.
Under federal rules, kitchen staff can share in a tip pool only if the employer pays everyone in it the full minimum wage and takes no tip credit. Massachusetts and New York do not allow kitchen staff in tip pools at all.
For BOH workers the bigger issues are usually overtime, deductions for uniforms or breakage, and meal breaks. See pay rules for cooks and dishwashers.
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