A tip is a tip, and cannot be used by an employer as part of a server's pay. The Labor department issued a reminder to companies today that all employees must be paid at least the $8.25 per hour minimum wage, and that tips can't be made a part of that.

They are considered the sole property of the tipped employee. The notice further clarifies that a service charge also can't be considered part of the employee's hourly wage. 

However, employers can still choose to give them to workers on top of their hourly pay.

Companies should declare Service charges as part of their income, and are subject to Gross Receipts Tax.