Table 3
Estimated tips transferred from workers to employers, by gender and race/ethnicity (in millions)
| Range | ||||||
|---|---|---|---|---|---|---|
| Total tips (in millions) | Tips earned above minimum wage (in millions) | Tips earned between minimum wage and outside option wage (in millions) | Tips transferred from workers to employers: Preferred estimate (in millions) | Tips transferred from workers to employers: Low estimate (in millions) | Tips transferred from workers to employers: High estimate (in millions) | |
| Total | $36,355.9 | $25,996.2 | $10,632.0 | $5,842.2 | $522.9 | $13,228.4 |
| By gender | ||||||
| Female | $23,589.3 | $16,237.5 | $8,141.0 | $4,598.3 | $335.8 | $8,473.3 |
| Male | $12,766.7 | $9,758.7 | $2,491.0 | $1,243.8 | $187.2 | $4,755.1 |
| By race/ethnicity | ||||||
| White | $24,686.4 | $17,285.7 | $6,325.5 | $3,514.8 | $356.5 | $9,004.1 |
| Black | $1,730.5 | $1,138.4 | $694.9 | $480.2 | $31.5 | $778.0 |
| Hispanic | $6,132.2 | $4,589.0 | $2,632.0 | $1,362.3 | $83.6 | $2,133.6 |
| Asian | $2,985.1 | $2,422.5 | $796.9 | $382.5 | $38.8 | $1,002.8 |
| Other race/ethnicity | $821.8 | $560.7 | $182.7 | $102.4 | $12.5 | $309.9 |

Source: EPI analysis of IRS W-2 data, Table 5.A; BLS Quarterly Census of Employment and Wages; Census 2016 Service Annual Survey, Table 2; Exhibit 4.1 in Michael Lynn, “Should U.S. Restaurants Abandon Tipping? A Review of the Issues and Evidence,” Psychosocial Issues in Human Resource Management vol. 5, no. 1 (2017), 120–159; and Current Population Survey microdata
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