The word 'tipper' is a transparent Modern English compound formed from the verb 'tip' and the agent suffix '-er'. The verb 'tip' in the sense of 'giving a gratuity' emerged in the 18th century, possibly from underworld slang meaning 'to hand over or pass', which itself may be connected to the older verb 'tip' meaning 'to strike lightly or tap'. The separate but homographic verb 'tip', meaning 'to tilt or overturn', is of Scandinavian origin. The agent suffix '-er' is one of the most productive in English, directly appended to a verb to create a noun indicating the performer of that action. Thus, a 'tipper' logically denotes one who tips, whether money or a physical container.

Structure: tip (to give a small sum of money; to tilt) + er (agent suffix) - tip: Of Germanic origin, likely from Low German or Dutch. In this word, it functions as the core verb meaning to give a gratuity or to cause to tilt. - er: A native English agentive suffix from Old English '-ere', of Germanic origin. It denotes a person or thing that performs the action of the verb.