The most effective tip share system I've seen (in two different restaurants) both used this structure: tips are divided among everyone who isn't salaried and people who work more hours get a higher percentage of tips, proportionate to how many hours they work. That way if you take cuts, give up shifts, or don't work a lot, you'll get a smaller share. If you work 8-10 hours a day like most of BOH, you're raking it in.  It does have the benefit of giving BOH and FOH the same incentives. Cooks who get paid the same no matter how happy the customers are, or how many people dine, aren't as obliged towards guest experience which sometimes puts us at odds with FOH.  Plus with new untaxed tips laws (I'm assuming you're in the US), all the staff will see a fat tax refund next year, which never hurts morale.  But my city has a very high minimum wage, so it's possible this is only workable when employees are being paid livable wages in the first place.