This is excatly why I always try to tip in cash. Both of my kids worked as wait staff and tips were all that made it possible to live. $2.14 per hour is not liveable.
My daughter worked as a waitress where all tips were split evenly. At first she argued that everyone would work equally as hard. Then found out that was not the case. A good lesson.
If they don’t declare enough in tips to meet the minimum wage, they are paid the difference to ensure they make minimum wage for time worked.