A bonus comes directly from the corporation and is handled via payroll. Its income above and beyond your regular salary paid by the company..
When I tip a waitress it is personal. Its my way of saying thank you for being kind and attentive to me and serving me my meal and checking on me to see if I need anything while dining. They WORK to please the customer. (or should)
Its not uncommon for me to personally seek out my waitress or waiter when I am ready to leave to personally hand them
a tip so they do not have to declare it or share it.
They earned it.. MAny of the waitresses I have had are college students and some are single moms.
I have been blessed in my lifetime and I look at it as a time of opportunity to honor God and help someone who has been less fortunate and could really use the money..
Meeting someone else's needs with what God has blessed you with honors HIM and pleases HIM. This an opportunity for me to pass on some of the over pay HE provided me to give to someone less fortunate..
I don;t HAVE to do it. It's a JOY to do it and see a big smile from the person who was not expecting that and how appreciative they were. We do not know their circumstances but we do have opportunities to share and be a blessing to a stranger, who may be an angel unaware to us...
Sire,
I was a CEO and trust me, all of my employees came first because they are the company's most valuable assets..
I never overpaid myself. NACL could likely shed a little light on this as well. Employees first, yourself last is the formula..
Just some thoughts .....
If you are and have been blessed beyond your need that is God's way of providing THROUGH YOU as a channel of HIS blessings to HIS creation..
One last thing.. IF we do God's Will and what HE has instructed in HIS instruction book, HE sees it and will add that into your record book HE keeps on everyone plus HE will reward you for being faithful in obeying HIM by faith.
WHEN I was young and starting out in management I committed $30.00 per week I did not have for a worthy cause and mission work at Church.. I knew the missionaries personally and I wanted to help support them so I gave that by faith believeing that GOD would take care of it..
Two weeks later the owner of the company I worked for at that time gave me three times what I committed to the missionaries. It was a complete surprise to me but I knew well WHO it came from and WHY.
We cannot outgive GOD and if we are faithful to help others in need HE will reward us in lots of different ways...
Okay. That is my message of the Day...... 
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