Either way, the waiters and waitresses still have to pay taxes on expected tips. So if they are already making below minimum wage, it will sing even lower.
They may supposed to pay taxes on tips, but it’s uncommon when they do.
Even if they did pay taxes on the tips, they are still ahead because they receive tips than anything they could earn if they were paid a straight wage. No restaurant is going to pay $400/shift to have somebody wait tables.
The government is just propagandizing the issue to push for digital currency.