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I tip 20% base and up to 25% for excellent service. If the wait staff was getting paid salary I see no point in tipping as my tip is already included in the higher price of food.
As "cool story bro" anecdote, I had a discussion about tipping a few months ago with a colleague who was on a two week visit from London. We went to lunch together every day while he was in the states and he never got over the speed and attentiveness of American waiters compared to London. I explained to him the idea of the American merit pay system for wait staff and he couldn't quite wrap his head around it. He looked at it as the wait staff working for almost no money until I pointed out to him that the average tip was 10% and each of the 5 tables had a turnover at meal times of 30 minutes, and the average bill for two people was $50 dollars and left him to do the math.
When he realized that the wait staff was pulling $50/hour during lunch shift in tips alone he quickly realized why the wait staff in America is so much more customer focused than in London. London waiters get paid better hourly wages but don't even touch the take home pay of a good waiter in the US.
I worked dinner shifts... and this was over ten years ago, but if I walked out with less than $100 dollars cash it was a horrible night. Generally I would wait on 5-8 tables a night and make $200-$400 dollars in about 3 hours. Cash in pocket. The $150 dollar pay check every two weeks was just bonus.