Like she is going to report all of her tips anyway.
In my experience in the food service industry, while most tipped employees will earn roughly $20/hour in tips, if they do their job right, they will only report enough to reach the current minimum wage (federal, state, or local depending on where they work). Thus, over half of their income is not taxed for FWH, SWH, FICA, or Medicare.
Like she is going to report all of her tips anyway.
In my experience in the food service industry, while most tipped employees will earn roughly $20/hour in tips, if they do their job right, they will only report enough to reach the current minimum wage (federal, state, or local depending on where they work). Thus, over half of their income is not taxed for FWH, SWH, FICA, or Medicare.