HOK drafted proposals for an internal act on tip distribution

As we have already written several times, tips can be left in Croatia from January 1, 2024, even for non-cash payments, i.e. when paying by card

Tax regulations (Act on Income Tax, Act on Fiscalization of Cash Transactions, Act on Contributions) prescribe the tax treatment of tips, the method of reporting information on the amount of the tip received, and the monitoring of information on tips through records and bookkeeping documents.

However, as stated by the Croatian Chamber of Crafts (HOK), the tax regulations do not determine other relationships that are a matter of agreement between employers and employees - in other words, the tax regulations do not determine when, how and to whom the amount of the realized tip will be paid.

For this reason, the HOK created an example of a decision that can help craftsmen organize their business related to the receipt and distribution of tips (ATTACHMENT 1). An amendment to the decision has also been prepared, which can be used multiple times during the year, depending on the activity (ATTACHMENT 2).

Internal act on tip distribution

Side dish: 

1. Proposal of the Decision on receipt, fiscalization, distribution and payment of tips

2. Proposal of the Decision on receipt, fiscalization, distribution and payment of tips 2

Photos: Clay Banks on Unsplash / illustration: hrturism