Part IV: People & Technology · Casino Personnel & Organizational Hierarchy

Tipped Employee / Toke

Organizational StructureREPORTED

A casino employee who receives a significant portion of their income from gratuities given by players. “Tokes” (tips given to dealers) are a distinctive feature of the casino industry – unlike traditional tips for service employees, tokes are not given in exchange for enhanced service (dealers cannot favor tipping players), but rather as a superstitious gesture of goodwill or luck. Most table games dealers are tipped employees who pool their tokes for equal distribution among all dealers. The taxation of toke income has been a major issue in the casino industry since the 1970s.

In practice

The IRS has had a long and contentious history with casino dealers over toke taxation. The Gaming Industry Tip Compliance Agreement (GITCA) program was established as a voluntary partnership between the IRS and the gaming industry to promote tax compliance among tipped employees. Since 2025, the One Big Beautiful Bill Act (July 2025) allows a federal income-tax deduction for qualified tips of up to $25,000 a year, for tax years 2025 to 2028.

One entry from the Casino Industry Glossary, 1,090 terms written for surveillance, compliance and operations professionals rather than for players. Definitions describe industry usage; where a term carries a regulatory meaning, verify against the instrument that governs your jurisdiction.