Although the independent masseur does not have to share his fee with the house, he does have overhead. One of my regulars spent a lot of money on a heated table. On top of that they have to pay for the towels, the laundry, the lotion, the sheets for the table, the soap for the shower.
Also, as someone who was a tipped employee when I had a part-time job during college, there’s nothing better than getting tipped. It makes you feel so good and I enjoy making them feel good by giving them tips.