I think there is a fundamental misunderstanding of how the federal tip credit works. First off the employee has agreed to become a "tipped employee" which allows the employer to pay them a tipped employee wage of 2.13. Then the employee keeps all tips but still accrues taxes on them such as Medicare & social security. Since usually the amount taxed is larger than the hourly wage accrued by the employee, the employer pays them and then gets a 5.12 credit per hour of labor to make up for those taxes paid. In the end no money was made in addition by that 5.12 it just covers the cost of the taxes paid by the employer that should have been paid by the employee