OK, what about if you employed someone to tender contracts for you and one of the tenderers took this person out for an extravagant lunch in the expectation of influencing the bidding process? Wouldn't that be immoral?
I would think so, yes. But restaurants, bars, massage parlors, etc. are service-oriented places where tipping is already the norm. The precedent for more-money-means-better-service has already been set.
No - it would be a gamble. Immoral, and possibly a fireable offence, would be if your employee actually gave them a better deal in exchange for the kickback - in which case you, as their employer, can deal with them as you see fit.