The tip is targeted by the tax authorities, which can become a trap if certain rules are not followed. A decision of the Supreme Court states that even the small amount left by clients to the employee is a salary.
Speaking to SKAI, G. Kourasis, vice-president of the Federation of Restaurateurs, said that according to the decision of the Supreme Court, it should be given to the employee as a salary, with deductions and insurance contributions.
The issue, according to Mr. Kourasis, who gave an example of a 100 euro bill that the customer pays by card, arose from the interface of the POS with the cash registers. “If he leaves 10 euros of tip – according to the directive of Mr. Pitsilis from 2023 – so as not to be an offense for the business in the new POS there is a special button to keep the tip” he said.
The bonus, as he said, is not subject to VAT, as it is a pending transaction and at the end of the month the company normally returns it to the employee, deducting the insurance contributions. However, if the procedure is not followed and 110 euros is hit at the POS and 100 euros at the cash register, then there will be a problem as there will be a turnover difference. At the end of the year, tips should be included in the statement as additional fees.
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