«Mandatory tips like in the USA»- Corriere.it

A small measure among the large and expensive interventions contained in the budget law. This is how the taxation of 5% of the tips left to the waiter in the restaurant can be read. In reality, there is a broader question behind it, which concerns an entire sector: who has to take charge of improving the purchasing power of dining room staff, which is increasingly difficult to find also because the relationship between commitment on the one hand and the level of salary on the other sometimes leaves something to be desired? Is it up to the client or the employer? The article contained in the Budget law establishes that the sums allocated by customers to restaurant and hotel workers are subject, from 1 January 2023, to a flat-rate tax of 5%, which will apply for a quota not exceeding 25%. of the employee’s annual income. Today tips are excluded from the national employment contract. Unlike the United States, they are not a custom with us and what is guaranteed is given in black. Note: This issue is not new. In September 2021, the Court of Cassation ruled on the appeal of the Revenue Agency against the reception manager of a 5-star hotel on the Costa Smeralda. The agency said that the 84,000 euros in tips received in a year had to be taxed and in the end it was right.

Pay the tip only with the pos

According to Cristian Biasoni, CEO of Chef Express and president of Aigrim, the association of large catering companies, from Autogrill to McDonald’s, it wouldn’t be bad if Italy began to look more like the United States in terms of tipping, where tipping is practically mandatory. «The government’s initiative is right, but it must be absolutely specified in some aspects – says Biasoni -. To begin with, it should only be possible to tip with digital payments (Pos). On the contrary, it would be reasonable to offer the customer, at the time of payment, different tip percentages to choose from. It would be a way to reward and therefore incentivize the quality of the service. What must not happen is that tips become a burden for the company: they must not be considered part of the salary and therefore subject to contributions paid by the company. This needs to be put on paper. The employer acts only as an intermediary.’

Bonus also for those who are in the kitchen

For Biasoni, then, tips should also be extended to those in the kitchen. But how to do it? «There would be a way – says the manager – it would be enough to insert a tip as a percentage on the receipt which the employer will then distribute uniformly to the whole team. A sort of service charge, a burden to pay for the service. Always to be paid by POS or credit card. QThis type of donation should be included in an employee welfare package, should be treated for tax purposes like fringe benefits, therefore detaxed and decontributed. Of course, a ceiling should also be established ». According to Biasoni, tips could become a significant variable incentive. With the advantage that the staff would be encouraged to guarantee a higher level of service. But could Italians really adopt an onerous habit like tipping in an already critical moment in terms of prices, with double-digit inflation? «With an average receipt of 15 euros, an 8% tip in the end would be limited to just over one euro – calculates Biasoni -. And one euro is well worth a quality service».

Category contract to be renewed

The contract for the public establishments sector has expired and the first discussions are starting right now. Does the government measure on tips change the scenario?

“If this new rule is confirmed, the contract platform will have to be adapted”, replies the president Aigrim. But in the end so will not the customer and pay the increases? «In reality, not even in the United States is tipping an absolute obligation. But if some sort of service charges in reality, it would be the customer who would have the greatest advantages in the form of a better service».