As part of the current tax reform, the new tax treatment of tips as a tool for increasing the income of tourism and hospitality workers has a deserved place. In short, this means that tips can still be paid by card, but from January 2024, one euro tip will really be one euro for the employee, up to an annual tax-free amount of €3.360. Thus, the commitments of the Croatian Chamber of Crafts and its guild of caterers and tourism workers have been realized, while, as we know, the talks with the Ministry of Finance will continue in the direction of the tax treatment of tips above the non-taxable amount. The president of the Department of Accountants at HOK, Gjurđica Mostarčić, states that the fundamental difference from the introduction of the tip is that the tax and contributions are currently calculated on the tip, in order for the employer to pay the employee net. Amount, writes Poslovni.hr.
"According to the new system, the employee will be paid the entire gratuity, of course up to an irrevocable amount," says Mostarcic, adding that it remains for the restaurants to negotiate with the card owners to resolve issues related to the costs of collecting the card fee. for the service rendered so that neither the employers nor the workers are burdened. It remains to be seen how the gratuity that exceeds the tax-free 3.360 euros per year will be taxed.