When recording the withdrawal, probably record it as a transfer to a petty cash 'bank' or asset account.
Then, from petty cash, itemize the payouts to each employee using the same Asset (?) account used on the Tips out payroll item, you'll set up and then use on the paychecks if using QuickBooks Payroll. (I think it's an asset as the employees sort of owe the company the money until it is taken from their paychecks later as the tips are recorded.)
