Gratuity

Tip (also pourboire, French " for drinking " or tip, English) are in services received any voluntary payments by the buyer or customer to the employee of a service provider that will be done over the purchase price itself or as a separate payment. To separate the tip Strictly voluntary payment of service charges / Service charges that are part of the purchase price. Regulations on the tip there is in Germany in commercial law, employment law and tax law.

• 2.1 Germany
• 2.2 England
• 2.3 USA
• 2.4 Other Countries

Germany

The amount of the tip is in the restaurant industry typically 5-10 % of the bill, but is subject to the satisfaction of the guest. Is not satisfy the guest, he can pay less or no tip, without having to put here accountable. In each of the service branches (pizza drivers, hairdressers, hotel industry, taxi drivers, tour guides, deliverer ) the practices can be quite different; also a rounding up to the next higher smooth amount of money possible. While in these occupations, the tip is given as payment for the purchase price at the time, it ( eg as a toilet dime ) be payable as an independent fee.

Commercial law

The Industrial Code provides in § 107 para 3 Industrial Code ( Industrial Code ), as amended on 7 July 2005, a legal definition of tip: " Tipping is an amount of money that the employee pays a third party in addition to the employer owed ​​service without any legal obligation. " In § 107 paragraph 3 sentence 1 Industrial Code is expressly forbidden that workers are allowed to work only for tips. After that, the regular pay may not be replaced by tip, permitting transfer of gratuity to wages is thus prohibited. This remuneration of waiters, bakers sellers, employees in " barber shops ", bathhouses and vehicle Lieutenancies was exclusively by tip earlier namely not uncommon. In 1912 we held such agreements still " probably not " immoral, " when the tip can be expected with certainty. " International agreements provide for the payment of a subscription fee before that is payable regardless of the tip. According to Article 6 ILO Convention 172 (Convention on the working conditions in hotels, restaurants and similar establishments ), workers must receive a base fee, which is paid at regular intervals regardless of the gratuities.

Labour

Gratuities are not employee benefits and therefore not part of wages. Whether the tip voluntary payment is a gift from the guest to the operator pursuant to § 516 Section 1 BGB is controversial. Some laws comments go by a donation from, for other gratuities are not donations, but refer to a service provided and based on a previously offered service. Already in 1928 did not see Ludwig Zimmerle tip as a gift.

Central legislative purpose of a gift is the free power. Cost-free performance is when it is done independently of any consideration. When you tip the supply for consideration equal to the purchase price. If no agreement disorders (such as late delivery and poor performance ) before, the purchase price is fully paid. Thus, the purchase agreement is fully met by the customer. He nevertheless pays beyond a tip, this has no direct connection to more sales contract, but this grant will be provided out of gratitude ( renumeratorische donation). From the perspective of operations in any event, gratuities are not considered as additional remuneration for the correct performance of the contract and can therefore be used as " rewarding ( renumeratorische ) donation " be considered.

These tips do not belong in terms of vacation, disability and the works that continue to work for the employer pay. Since gratuities from the personal relationship between the guest and the operation result, the operation of the tips received must not deliver to the farmer, so that they distributed to all employees.

Tax law

In tax law, a legal definition is included. Then gratuities during a performance are the workers of third parties is a legal entitlement to them voluntarily and without that, if in addition to the amount that is payable for that service ( § 3 No. 51 Income Tax Act Income Tax Act). Tipping is according to the case law of the BFH " to an employee or other service provider at a service via the be claimed for this remuneration, granted voluntarily pay". The term Tipped is according to the principle inherent in BFH as a sign of the special reward of a service on the agreed remuneration, a minimum level of personal relationship between tipper and tip -taker. Characteristic for this is that in a not necessarily legal, but in any case the actual meaning cash flow and rewarded performance corresponding to each other. The tip and the " rewarded " service the employee and the customer benefit directly. The tip receiver 'm actually in a relationship and get twice the power accordingly to also double pay, namely the remuneration by his employer and the tip part of the customer.

Gratuities for employees pursuant to § 2 para 1 sentence 1 No. 4 of the Income Tax Act, although income from employment, but are not subject to wage tax procedures. After LStR 2011 ( 19.2) include gratuities, to which no legal entitlement, not for wages. The revenue within the meaning of § 8 Income Tax Act only counts wages, as gratuities after § 3 No. 51 Income Tax Act qualify as tax-free income. The tip has to be a worker on a job performance facing directly by the guest, but also by the employer initially agreed imitated credit card tips, which he later distributed to his employees are gratuities. Also tip pots, which are later distributed, are tip. However, if the employee is legally entitled to gratuities ( Troncs in casinos, meter money in furniture transport), so they belong to R 38.4, paragraph 2 LStR to the taxable income. Gratuities must " be given in addition to the amount to be paid for this work performance" is not remunerated job performance (such as the piano player in the coffee ), it is not tax to tip. In August 2002, the tax voluntarily paid gratuities has been abolished, they are an unlimited amount tax-free ( § 3 No. 51 Income Tax Act). In contrast, for "tips " received by an independent contractor of its customers, part of the consideration for the service provided and both sales and income tax.

History

Germany

Trinckgelt (later potion money, drink money) is demonstrated in the late Middle Ages in Germany. The origin of the word can be seen in the fact that the donor gave the money with the desire that one should spend on drink it to be good. The Bibalia ( tip ) was already occupied in the weekly bills of the Prague Dombaus 1372-1378. Bathing money as a synonym for tip comes still in Endres Tucher builder book 1470 very frequently. Albrecht Dürer, who had made ​​an altar to the Frankfurt Trade Mr. Jacob Heller, thanked him in a letter dated August 26, 1509, the paid to his brother Hans Dürer tip. But the officials whose fixed salary was not very high most were partially dependent on gratuities. A similar device was previously in the so-called bathing money that is supposed to have the Bavarian order of 1553 abolished as well as the Blue Monday. " The revered by the nobility me more honest with a good trick Gelt " is a quote from the 1669 Simplicissimus published by Grimmelshausenmuseum. In German dictionary of the Brothers Grimm (1854 ) points out, that was already presented " trinckgeld " in the 14th century and " called smaller sum of money for non- normally paid service performing, originally to spend on drink ( bibale ), including beer money " defined tip as.

England

The origin of the word "tip " is unclear. The often quoted abbreviation of "to insure promptness / to Improve Performance " is not considered by linguists as the origin of the word, since abbreviations only after 1920 were common in the English language. Rather, the word had come from the gangster language of the 17th century. , Where " to tip " about " give, pass, pass " means. Make a donation ( "tip" ) is the first time in the play The Beaux Stratagem by George Farquhar attested, which premiered on March 8, 1707. As a noun, it first appeared in 1755. Since " tipping" could also be derived from " tipple " for " mines ", it stands to reason that the term probably in England's pubs of the 17th century. may have originated as guests to accelerate the delivery of drinks ( " to Improve promptitude " ) the operating forces handed over additional money. The story of Edward Lloyd, who in 1688 opened a coffee house in London, where a tin can with the inscription "to insure promptness " aufstellte, stubbornly persists; after all, was the coffee house in 1771 to the center of the " Society of Lloyd's of London" and legitimized as insurance companies, so that the word " insure ".

USA

" Tipping " began after the Civil War, when traveling U.S. citizens had taken up this practice in England and introduced in the United States. After 1890 it began in the U.S. thinking about abolishing the " tipping", as it would run counter to the ideals of the country. In 1904 founded an " Anti- Tipping Society in America". It did not correspond to the ideals of a antiaristocratic society, which is why you 've left Europe, wrote in 1916 William Rufus Scott. In some states, such as in Washington ( 1909), Mississippi (1912 ) and Tennessee ( 1915) was "tipping " punished as a misdemeanor. These laws were lifted again in 1926 at the latest. Unionized operation forces declined in 1909 in New York gratuities from so as not to jeopardize their reward. Tipping has since been one in the United States to the social norms.

Other countries

Russia was in the 19th century, the classical country of tips, known there as tea money. When the Turks were administered bathing money at the Chinese tea money. The Persian word bakhshesh which have adopted many languages ​​, means " bribe " or " leave a tip ".

Purpose

Purpose, in Europe most of the special service, the friendliness, speed and the good quality in hospitality or other service branches. Operations in Europe usually get a very low base salary, so that the tip of the guest bolstering their income situation. In the U.S. and other countries there are, particularly in the restaurant industry two types of employment contracts. One version grants the operations a low base salary, at the other, however, no salary at all is paid. Will give a tip become mandatory.

Service charge

In restaurants regularly turnover -dependent service charge is included in the price, which is part of the purchase price. As to this, there is a legal right for staff, it is to be subjected as wages to wage tax. True service charges are part of contractual remuneration in the catering and hotel industry.

International tipping practices

In most countries, the bill is rounded up by taxi rides, hotel room service rewarded with one to two euros or equivalent local currency. The tip - practices in the hospitality industry, however, are very different. In France, the tip is usually already included in the bill, but good service is rewarded with a " pourboire ". Greece expects 10 % tip in a restaurant. The "tip" is located in the UK at a maximum of 15 %, with "service charge" significantly less is expected. In Italy, gratuities are uncommon in the restaurant business, meet one to two euros; " Coperto " is the initial fee for setting and bread. In Austria called tip " Schmattes ". Austria, Switzerland, Spain and Portugal are similar to Germany. The U.S. and Canada are " tipping" of 15-20% as a compulsory payment ahead, even in the taxi. In East Asian countries such as Japan and China, tipping is uncommon, however, and is perceived as an insult.

Demarcation

The tip is often confused with the corkage. The corkage but it requests from guests who consume your own food or drinks in the restaurant or during an event.