Here in the states the general procedure for tipping is ten percent of what your total bill comes to, but that is only a guideline.
I for one believe in tipping. A wait person does not make much money in salary and depends upon their tips for their living.
I always tip a good wait person more than the normal amount. For example if I go in to dine and am seated and the wait person is instantly there asking if you want a drink, pointing out the specials and comes back with the drink order fast she or he is a good wait person. They will also take your order and repeat it back to make sure it is right. They will check at least twice to see if everything is okay and if you need anything else. They will be friendly and cheerful. This to me is a good wait person and deserves a good tip. If you tip them well they will remember you and you will get the same good service again as they will ask to be the one that waits on you.
Now we take a wait person who is slow and does not check back with you or just generally has a bad attitude. I will leave them a small tip on the tray with a note on how to make better tips and what they did wrong.
I also tip all types of delivery people as they do make the majority of their wage on their tips and they are providing a service.
If you are staying in a hotel it is also proper to tip the person that carries your luggage and the person that cleans your room considering they have done a good job.
When taking a taxi I also tip the cab driver, more so if he drives normal and not like a crazy person.These people work long hours and driving can be very tiresome. They have to pay the cab company so much a day it is unreal and they really don’t make as much money as it would seem.
During holidays it is also appropriate to tip your mail person if you have mail delivered and the newspaper person. Anyone that provides a daily service to you.
Tip fairly and what you think it is worth to you. Try to imagine yourself in the other persons shoes. I tip my cleaning lady also even though she gets a good wage or I will buy her a gift now and then or even take her out to eat.
Tipping is a personal thing each person must decide so am simply giving my views on it.