Tourism, reduced taxation on tips applies to all workers

The favourable taxation on tips applies to all workers employed in accommodation establishments and in food and beverage establishments, even if they are not direct employees of the establishments. This was confirmed by the Revenue Agency, in response to the question and interpretative solutions proposed by the Ministry of Tourism.

The Agency's legal advice, in fact, states that the rule does not distinguish between direct employees of the facility or employees of external suppliers. The formula of the administration contract, reads a note from the Ministry of Tourism, represents a significant application case. As pointed out by the Revenue Agency, in fact, the transfer of tips from the host structure to the external supplier represents a simple movement of money, devoid of fiscal relevance. Even if the establishment collects and pays the tips directly to the external employee, the tax obligations remain with the employer.

In order to ensure correct taxation, a system of communication between the establishment receiving the tips and the administration agency or external supplier is necessary. The sums already withheld by the facility by way of withholding tax must be forwarded to the staffing agency or supplier, which will then take care of the payment to the tax authorities.