Collective agreement in the hospitality industry: New minimum wages in the hospitality industry from May 1, 2024

Expanded number of food items, increased rates and added drinks for the allowed shortfall.


30. April 2024.

Based on the Decision on Extended Application, the increase in the minimum gross wages for basic jobs in the hospitality industry from 11 to 20% compared to 2023 is extended to all employers and workers in the Republic of Croatia in the activities of providing accommodation and preparing and serving food.

The decision to extend the application of the new Collective Agreement in the catering industry applies to all employers who perform catering activities from May 1, 2024.

Also, in relation to the current text with the new catering collective agreement, the following changes and alignments with the Labor Law have been agreed:

- application of the KUU to foreign and agency workers (amendment to Article 2 of the KUU)
- amendment of the provision on the working time schedule (definition of the schedule from the Labor Law - Article 18)
- amendment of the provision on redistribution (how excess hours are calculated if they are not used within the legal deadline, i.e. until the next season - Article 19)


Expanded number of food items, increased rates and added drinks for the allowed shortfall

The Assembly of the Croatian Chamber of Crafts (HOK) on the basis of the Law on Value Added Tax and the Law on Income Tax passed the Decision on the permissible amount of waste, splits and breakages in the hospitality industry (Official Gazette 39/2024), which makes the old decision from 2004 no longer valid. With the new decision, which is effective from March 14, 2024. for a larger number of foodstuffs, the permitted amount of the deficit has been increased (expressed as % per gross/kg), thus facilitating the business of tradesmen in the hospitality industry.

New foods were added to the list of permitted deficits and the maximum permitted losses for previously included foods were revised, and the most important change is that the Decision now covers both alcoholic and non-alcoholic beverages in warehouses and in catering facilities.

This decision, based on the experience of the profession, for natural persons who perform catering activities on the basis of the Act on Trades and special regulations governing the catering activity, determines the maximum allowable amount of deficits arising on the basis of mold, breakage, breakdown and breakage, which are not subject to taxation in accordance with the regulations on value added tax and regulations on income taxation.

An important innovation is that the amount of shortages, defects, splits, breakdowns and breakages for foodstuffs that are not specified in this Decision can also be recognized on the basis of a special explanation submitted by the craftsman to the Croatian Chamber of Crafts, but up to an amount that is reasonably comparable to similar products determined in this Decision or other decisions. In the explanation, it will be necessary to provide information about the name of the food, the type of processing and the amount of calla, damage, splitting and breakage, with an explanation of the experience gained in the occurrence of deficiencies, and similar data. In this way, it was possible for caterers to use certain rates of shortages, spoilage, breakage, damage and breakage even for foods that are not listed in the Decision.

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Photo: Klaus Nielsen,

Earlier, the Ministry of Finance, at the proposal of the Croatian Chamber of Crafts, amended the provision of Art. of the Income Tax Ordinance, which additionally made it easier for restaurateurs (and other tradespeople) to keep records of regulations and similar records of materials from January 1 of this year. Namely, in order to determine the connection between receipts and expenditures, it is necessary to provide data on the procurement of materials in special records. Now this record is much easier because it is prescribed that such records should not be kept for consumables that cannot be accurately and precisely measured in a specific standard (eg oil, vinegar, spices, etc.). 

From July, the amounts for hygiene minimum and sanitary booklet have been halved

The Ministry of Health has adopted new decisions related to the hygiene minimum and sanitary booklets:

1. Decision on the cost of acquiring the necessary knowledge about health education

2. Decision on the cost of medical examinations of persons subject to medical supervision.

Based on the new decisions that come into force on July 1 this year, the amounts related to the aforementioned obligations (hygiene minimum, sanitary booklet) have been reduced by 50%.

The materials required for the exam are also available in English on the website Hygienic minimum | Croatian Institute of Public Health (


30. April 2024.