Where can I declare negative tips earned? This is the money throughout the year I gave to staff as a tip out. My employer doesn't allow me to do this when I clock out.

I didn't see this as an option or exception for the deductions.  Would this be in the employee expense? I am required to tip out roughly 5% of my sales even if I do not get a tip from a customer.  I am also taxed on my sales even if I do not receive a tip.