Whenever payments are made to workers pursuant to an agreement entered into by their employer providing for a service charge measured by
for the distribution among the workers in lieu of customary gratuities or tips from the persons who are to use or to receive the said facilities or services, the said payments to workers, when made, shall be deemed to be remuneration paid by the employer to the workers for all the purposes of the unemployment compensation law (R.S. 43:21-1 et seq.) as amended and supplemented.
N.J.S. § 43:21-19.4