@AMS ACCOUNTANTS  " if the tip recipient has an ownership interest in or is employed by the payor of the tip."

The payor of the tip is not the company.  The payor of the tip is the person who leaves the tip.  If John Doe, owner of the employer, directly pays the tip, there is a problem.  If Richard Roe, a customer of the employer, directly pays the tip there is no problem, even if the recipient is John Doe.