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Is my birthday work that I accomplish in order to earn money?
I don't know how you can think that a gift is the same as remuneration. Meet the workers after their shift to give them a hundred if you want it to be a gift, but if you're giving it to them as compensation for the work they've accomplished while they're on duty then it's income.
It's not remuneration though, it's literally money I already paid taxes on that I'm giving to a server as a thank you. I'm not their employer.
The salary they're being paid by their employer is money the employer paid taxes on that the employer is giving to the employee to compensate them for the work they've accomplished, if they hadn't accomplished that work the employer wouldn't be giving them that money just like you wouldn't be giving tip to that person if they hadn't accomplished work for you.
You're arguing in favor of creating two classes of lower income people, those who pay taxes on all their income and those who pay taxes on part of their income only and in some if not most cases it's the majority of their income that would be tax free.
Hell, just the fact that their base salary is lower BECAUSE they get tips is proof that it's considered to be part of their income, if they were paid the same base salary as anyone else and everyone could get tips at the client's discretion you might have a very weak argument, but right now you simply don't.