There's a lot of restaurants in the US where the waiters/waitress makes a lot more than the managers. They make $100 in tips on an 8 hour shift, on a semi-high end restaurant. These are untaxed income.

Funny isn't it? They work 8 hours a day and they make more than their managers who work 12 hours a day with more responsibilities and more headaches. Titles are meaningless unless you can back it up with $$$.