Having tips counted toward an employee’s
minimum wage makes no sense in that whether an employee gets a tip or not, his or her salary remains the same. What would be the incentive to provide good service if ultimately all servers, good and bad, make the same wage?
On another note, tipping the employee would benefit the employer, not the employee, as it would reduce the outlay from the employer. When I get good service, I want my waiter to benefit, not the restaurant.