As I am not employed, everything comes out of my own pocket. I haven't got a problem with that as I can choose whatever I want
But it seems there are some way too restrictive policies out there, along with some that go a bit over the top.
As an aside and without wanting to provoke confrontation with the person that wrote this, I really cannot see why you would want your employer to re-imburse you for a tip. IMHO tipping as a gesture doesn't make a lot of sense when it is paid for by somebody else ("you did a great job for me, so here's the reward from somebody you've never seen/served").