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In the best case scenario, tipping should be a pleasurable experience. The act is a demonstration of civility and generosity. As such it should bring a good feeling to the person who is sharing their good fortune with someone who is providing an appreciated service. In the worst case scenario, the act of tipping can feel like an imposition especially if the service is less than stellar. On the up side, that tip may turn someone's day around. Kindness is often its own reward. If the service was so bad that no amount of tip seems appropriate, contact the manager and let him or her know what the problem with the service is. Leaving an insulting tip, like a few pennies, won't help the restaurant provide better service, it will only cause the server to become even more surly. Its possible that something bad is happening in the server's life, and while this isn't your problem, there's no point in adding to their misery.

Service personnel such as waiters and waitresses in fact derive the lion share of their incomes from the practice of tipping. Though there are exceptions nationally, in many parts of the country restaurants are only required to pay $2.13 an hour to service staff. The server is then required to pay taxes on tips just as if gratuities were part of their salary (IRS). The IRS enforces this by requiring that restaurant owners report 8% of the total of their sales. The server must claim a minimum of 8% of their sales as part of their income. For many deciding how much to tip and when has become a bit of a quagmire.

Fortunately there are some standards that may make the practice easier.
Tips for service personnel in a sit down restaurant average between 15-20%. The average for buffets and counter service varies somewhat with the standard set at 10-20%. Of course, that having been said, tipping is still a matter of personal choice. The average nationally is close to 18%. The etiquette of tipping suggests that not tipping is always frowned upon. Tips under 15% are generally viewed as an indication that the service was lacking. In some establishments the tips are pooled and split between wait staff, hostesses, bartenders and busboys. The accumulated total is then divided at the end of the shift.

To calculate an appropriate tip there are a few easy methods that simplify the process. For example, if 20% seems a reasonable amount to tip based on excellent service, simply look at the total dollar amount before taxes and double the first two numbers. A $15 meal would warrant a $3 dollar tip. A meal that cost $34 would yield a $6.80 tip. If a bill is $150 dollars, the tip would be $30. Another method of tipping involves using the tax as a guide. This method involves multiplying the tax rate to find the correct amount. If the tax rate is 6% for instance, tripling the amount of tax gives you 18% for gratuity. At this point the amount left can be raised or lowered according to the quality of service as these are only guides.

Tipping really is a means of thanking a waiter or waitress for the service that they provide. Etiquette experts suggest that the manner in which a tip is given is also important. Ideally, the tip is left discreetly under the bill. If at all possible make eye contact with the server and thank them for the service. Tipping is an act of generosity and kindness, it shouldn't be done begrudgingly. The benefits of tipping are two-sided. The server knows their hard work is appreciated and the patron has the pleasure of demonstrating appreciation and good manners.

Learn more about this author, Jeanette Mcdonough.
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