Barmaids and waitresses, who are paid below minimum wage and depend on tips, (mostly) are making more on unemployment than when they were employed. Why do you think they want to stay unemployed?
The total of compensation from all sources of unemployment should not equal or exceed the wages that were being earned prior to the layoff. Cash tips frequently go unreported, so those who fail to report them receive less.
When called back to work, refusing should end any entitlement to benefits.