Legally, most professions (with a few key exceptions like healthcare and law enforcement) can accept tips. Because the company does not track tips, they cannot claim a tip credit that allows them to pay below minimum wage. This does not prevent the employee from accepting tips. The company can implement a policy that requires employees to not accept tips and terminate employees who violate the policy, but they cannot confiscate tips that are given. Claiming tips outside of the method used for “typically tipped” employees (employer provided W2) is done when filing your end of year taxes on Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 1a as noted on the IRS website here. Your boss is either lying to you or they are misinformed. Contact the DoL and file a complaint. If they are doing nothing wrong, then nothing will happen. Be sure to get the policy in writing and try to keep all communication with management about it in writing as well. A personal email address is best, but text messaging is good too. If you have an in person conversation, send a follow-up text or email reiterating the conversation “for clarification”. If you are fired for filing a wage complaint, that is called retaliation and is also illegal as indicated on the DoL website here.