If the employee is doing jobs unrelated to being a divemaster (cleaning the boat, adding fuel, etc.), why should I need to tip him for that?
You continue to disregard the economic realities of running a business. If the boat/op incurs payroll expenses in the running of the business they are going to be factored into the cost of the charter the customer pays.
PS - I'll bet you'll find that boat crew at a great many ops are NOT employees. So there's no need to pay them minimum wage. Even if they were, they could be paid the min wage for tipped earners which went up to $5.03 this year. If it were $8.03 the maths still don't work out for you getting a better deal.
As for the employee paying half the FICA, you're right. But, as you seem to be a crusader for fair wages for boat crews, I was assuming that you didn't expect them to earn even LESS under your suggested construct than they do now, and would gross-up the costs to guard against that. But again, even if you didn't... the maths still probably don't work out for you getting a better deal.
---------- Post added March 21st, 2015 at 01:37 PM ----------
Assuming, the DM is actually on the payroll, there is no incremental costs to paying him additional salary. /QUOTE]
Wanna think that one through a little bit?
---------- Post added March 21st, 2015 at 01:40 PM ----------
but usually "six packs" do have the ability to carry more than six divers. So if the boat can carry 10 but the average load is 6 we get the same numbers.
More reality for you: Six packs are "six packs" because if they are six packs they don't have the onerous Coast Guard requirements (and associated costs) that boats that take more than six passenger do. Six packs can't take more than six passengers... even if the boat is large enough to take twenty.