Tip

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Tip

Tipping outdated, even Douceur is in the business one by the guest or customer on the invoice amount yielded additional voluntary payment , with a particular quality of service should be rewarded.

General

The voluntarily paid tip must be separated from the service charge , service surcharge or flat-rate service charge , which are part of the purchase price or the invoice. There are regulations on tips in Germany in trade law , labor law and tax law . The "Knigge" in Germany recommends a tip between 5% and 10% of the invoice amount.

Germany

The amount of the tip in gastronomy is usually 5–10% of the invoice amount , but depends on the satisfaction of the guest. If the guest is not satisfied, he can pay less or no tip at all without having to give an account of it. In the individual service branches ( hairdressers , restaurants , hotels , delivery services , tour guides , taxi drivers , deliverers ) the customs can be quite different; It is also possible to round up to the next higher smooth amount of money. While in these professions the tip is given as an additional payment in addition to the purchase price, it can also be payable as an independent payment (e.g. as toilet groschen ).

For services such as delivering newspapers, in some places tips are given once a year at Christmas.

Trade law

The trade regulation (GewO) contains in § 107 Abs. 3 GewO in the version of July 7, 2005 a legal definition of the term tip: "Tip is an amount of money that a third party pays the employee without any legal obligation in addition to a performance owed to the employer . “In Section 107, Paragraph 3, Sentence 1, GewO, it is expressly forbidden that employees may only work for tips. Thereafter, regular wages may not be replaced by tips, so that tips cannot be offset against wages . In addition, this provision clarifies that tips are only due to employees and not when a service is provided by the employer himself. This remuneration of waiters, bakery salespeople, employees in “hairdressing workshops”, bathing establishments and truck stops exclusively through tips was not unusual in the past. In 1912, such agreements were still “probably not” considered immoral, “if the tip can be expected with certainty.” International agreements provide for the payment of a basic fee that is to be paid independently of the tip. According to Art. 6 ILO Convention 172 (Convention on Working Conditions in Hotels, Restaurants and Similar Enterprises), regardless of tips, employees must receive a basic wage that is paid at regular intervals.

Employment Law

Tips are not employee benefits and therefore not part of wages. It is controversial whether the voluntarily paid tip is a gift from the guest to the waitress in accordance with Section 516 (1) BGB . Some legal comments assume a gift, for others tips are not gifts, but relate to a service rendered and based on a previously rendered service. As early as 1928, Ludwig Zimmerle did not consider tips a gift.

A service is free of charge if it is provided independently of any consideration . If there are no contractual disruptions (such as delayed delivery or poor performance ), the purchase price will be paid in full. This means that the sales contract is also fully fulfilled by the customer . If he still pays a tip, this is no longer directly related to the purchase contract, but this donation is made out of gratitude ( remunerative donation ). From the point of view of the waitresses, tips are not regarded as additional remuneration for the correct performance of the contract and can therefore be viewed as a "rewarding (remunerative) gift".

These tips are not part of the remuneration to be paid by the employer with regard to vacation , incapacity for work and works council work. Since tips result from the personal relationship between guest and waitress, the waitress does not have to deliver the tips received to the business owner so that he can distribute them to all employees.

Regulations for municipal services

With municipal service providers such as garbage disposal , the acceptance of tips is prohibited in some places. In Munich, for example, cash donations to garbage trucks have been banned since 2010 in order to ensure equal treatment with all other municipal employees; Exceptions are only made for benefits in kind . The acceptance of tips may then result in termination ; the tip giver may be prosecuted for bribery .

Tax law

In tax law, § 3 No. 51 EStG contains the legal definition for tips. Tips are given to the employee by third parties voluntarily and without any legal entitlement in addition to the amount to be paid by the employer for this work. According to the rulings of the BFH, a tip is the “remuneration voluntarily granted to an employee or other service provider on the occasion of a service in addition to the remuneration to be claimed for this”. According to the BFH, the concept of tips is a sign of the special rewards for a service that goes beyond the agreed remuneration, and a minimum level of personal relationship between tip giver and tip taker is inherent in principle. It is characteristic of this that in a not necessarily legal, but in any case actual sense, the flow of money and rewarded performance correspond to one another. The tip and the service “rewarded” with it benefit the employee and the customer directly. The tip recipient is in fact in a double performance relationship and accordingly receives double remuneration, namely the remuneration from his employer and the tip from the customer.

According to Section 2 Paragraph 1 Clause 1 No. 4 EStG, tips are income from non-self-employed work for employees . However, since they are tax-free, no wage tax is to be withheld (LStR 2015 H19.3). The tip must be given to the employee directly by the guest on the occasion of a job, but credit card tips initially received by the employer, which he later distributes to his employees, are tips. Tip pots that are distributed later are also tips. However, if the employee has a legal right to tips ( troncs in casinos , meter money in the furniture transport industry), they are taxable income according to R 38.4, Paragraph 2 of the LStR. Tips must "be given in addition to the amount that is to be paid for this work": if the work is not paid (as is the case with the piano player in a coffee house), it is not a tip for tax purposes.

In contrast, “tips” that a taxpayer who earns commercial or self-employed (freelance) income receives from his customers are part of the remuneration for the service rendered and are taxable. Section 3 No. 51 EStG is not applicable to such income due to the express wording. Furthermore, the tips are also remuneration within the meaning of sales tax law .

history

Germany

Trinckgelt (later drink money , Trunk money ) has been established already 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 wish that it should be drunk for his own good. The bibalia (tip) was already documented in the weekly accounts of the Prague cathedral building between 1372 and 1378. Bath allowance as a synonym for tip is still very common in Endres Tucher 's master builder book 1470. Albrecht Dürer , who had made an altar for the Frankfurt merchant Jakob Heller , thanked his brother Hans Dürer in a letter dated August 26, 1509 for the tip. But even the officials, whose fixed salary was usually not very high, were partly dependent on tips. A similar facility used to exist in the so-called bathing fee , which is said to have abolished the Bavarian state order ("Bairische Lanndstordnung") in 1553 as well as the Blue Monday . "Those who were honored by the nobility [...] the more honestly with a good drink" is a quote from the novel Simplicius Simplicissimus by Hans Jakob Christoffel von Grimmelshausen , published in 1669 . In his book On Dealing with People , Adolph Knigge advised in 1788 "to give the wagon master a good tip". In the German dictionary of the Brothers Grimm in 1854 it was pointed out that "trinckgeld" was presented as early as the 14th century; it defined tip as "a small sum of money for service performed outside of the norm, originally for drinking ( bibale ), also called beer money ".

England

The origin of the word “tip” is unclear. The often cited abbreviation from "to insure promptness / to improve performance" is not regarded by linguists as the origin of the word, as acronyms did not become common in the English language until after 1920. Rather, the word comes from the gangster language of the 17th century, where "to tip" meant something like "give, pass on, forward". Giving a donation ("tip") is attested for the first time in the play The Beaux Stratagem by George Farquhar , which premiered on March 8, 1707. It first appeared as a noun in 1755. Since “tipping” could also be derived from “tipple” for “colliery”, it stands to reason that the term may have originated in England's pubs in the 17th century, as guests to speed up the delivery of drinks Handed extra money to operators. The story of Edward Lloyd , who opened a coffee house in London in 1688 and set up a tin can with the inscription "to insure promptness", persists; After all, in 1771 the coffee house became the center of the “Society of Lloyd's of London ” and thus legitimized the word “insure” as an insurance company.

United States

Tip in the United States in the form of a one -dollar banknote

Tipping began after the Civil War , when traveling US citizens brought this custom from England to the United States . After 1890 there were considerations to abolish “tipping”, as it would run counter to the ideals of the country. In 1904 an "Anti-Tipping Society in America" ​​was founded. In 1909 unionized waiters in New York refused tips in order not to endanger their wages. It does not correspond to the ideals of an anti-aristocratic society, which is why one left Europe, wrote William Rufus Scott in 1916. In some states such as Washington (1909), Mississippi (1912) or Tennessee (1915) "tipping" was punished as an offense . However, these laws were repealed again in 1926 at the latest. Since then, tipping has been a social norm in the United States.

Taken together, wages and tips must reach the legal minimum wage .

The government Trump made in March 2018 with the "Consolidated Appropriations Act 2018" for a redistribution of the tips ( English tip pooling ) among the service staff, which also background forces (such as cooks rags or) must be included in the distribution if the gratuity receiving operations ( English waitresses, waiters ) receive the minimum wage. The prohibition for owners or entrepreneurs in the catering trade to demand tips from the service staff remains unchanged .

Other countries

In the 19th century, Russia was the classic land of tips, called tea money there. The Turks were administered bath money in the Chinese tea money . The Persian word bakhshesh , which many languages ​​have adopted, means "to bribe" or "to tip".

purpose

The purpose in Europe is usually the special service, friendliness, speed or good quality in gastronomy or other service branches. In Europe, waitresses usually receive a very low basic salary, so that the guest's tip improves their income situation. In the United States and other countries, there are two types of employment contract, particularly in the hospitality industry. One variant grants the waitresses a low basic salary, the other, however, does not pay any salary at all, so the servants are dependent on tips.

Service charge

In German restaurants, the price also regularly includes sales-related service charges, which are part of the purchase price. Since the employees have a legal right to this, it is subject to wage tax deduction as wages . Real service fees are part of the contractual remuneration in the catering and hotel industry.

International tipping practices

In most countries, the bill for taxi rides is rounded up, and hotel room service is rewarded with one to two euros or the local currency. The customs in the catering industry, on the other hand, are very different.

In France , a service charge ( French service compris ) of 15% is included in the invoice amount for bistros , cafés or restaurants , but the guest can voluntarily leave a tip ( French pourboire ) of 10% of the invoice amount . Greece's taverns expect a tip ( Greek φιλοδώρημα , filodoríma) of a maximum of 5%. The service is included in the price shown. Small bills are rounded up here. In all other cases it is customary for the waiter to round the bill down, and the (Greek) guests often expect to be offered free fruit, sweets or coffee as a thank you with the bill, for which usually a small tip of a few € is left behind. In the three summer months, however, this behavior is now reversed in a few tourist regions, by the sea. The amount of the tip depends heavily on the nationality of the guest. Like the Greeks, Germans should give a few €, not more than maybe 5%. In the UK in restaurants is usually a service fee ( English service charge ) included in the bill, then the voluntary tip can ( English tip ) significantly lower amount than 15% of which are due if no service charge as in pubs ( English pub is calculated) . In Italy the tip ( Italian mancia ) is 5–10%, in Portugal the tip ( Portuguese gorjeta ) is 10–15%. In the Netherlands , a tip ( Dutch drinkgeld, fooi ) is customary as in Germany. Spain's pubs ( Spanish bodega ) or restaurants do not expect a tip of more than 5% ( Spanish propina ). In the US , the minimum wage for service personnel is US $ 2.13 per hour, so a tip of 15–20% is more mandatory than in Europe. In East Asian countries such as Japan and China, where tourism in the classic industrialized countries has hardly found its way into the world, tipping is generally uncommon and seen as an insult. In China , tips are completely uncommon and are usually rejected, accompanied by “I don't need, not necessary” ( Chinese不需要).

Demarcation

The tip should not be confused with the cork fee , which is required of guests who consume food or drinks they have brought with them in the restaurant or during an event.

Web links

Commons : Tip  - Collection of pictures, videos, and audio files
Wiktionary: Tips  - explanations of meanings, word origins, synonyms, translations

literature

Individual evidence

  1. ^ Sophie Leiss, etiquette for today. Safe manners and correct behavior , 2014, p. 17
  2. ↑ Knigge.de The tip etiquette , accessed on April 15, 2019
  3. ↑ Knigge.de about tips
  4. ↑ Horst Hanisch, The Little Society Knigge 2100: Appearance in Public , 2013, o. P.
  5. ↑ a b Christian Rost: Garbage man ends up in court because he is said to have accepted tips. Süddeutsche.de, January 15, 2016, accessed on January 15, 2016 .
  6. ↑ Kerstin Tillmanns, structural questions of the service contract , 2007, p. 55.
  7. ↑ ILO Convention 172 of November 14, 2007, Art. 6
  8. ↑ Otto Palandt / Walter Weidenkaff, BGB Commentary , 73rd edition, 2014, § 516 Rn. 9a
  9. ↑ Jens M. Schmittmann / Peter David, On dealing with debtors , 2013, p. 397.
  10. ↑ Stephan Lorenz BT 1 § 47 I, p. 199; Dieter Medicus, recital 174
  11. ↑ Eugen Klunzinger, Introduction to Civil Law , 2013, p. 495.
  12. ↑ Ludwig Zimmerle, The concept of donation according to the civil code , 1928, p. 64.
  13. ↑ Joachim Gernhuber, The debt relationship , 1989, p. 94.
  14. ↑ BAG, judgment of June 28, 1995, Az .: 7 AZR 1001/94 = NZA 1996, 252
  15. ↑ LAG Rhineland-Palatinate, judgment of December 9, 2010, Az .: 10 Sa 483/10 ( Memento of August 12, 2014 in the Internet Archive )
  16. ↑ BFH, judgment of October 30, 2003, BStBl. II 2004, 270; BFHE 204, 108
  17. ^ BFH judgment of December 18, 2008, Az .: VI R 49/06 = DB 2009, 207
  18. ↑ BFH, judgment of March 13, 1974, BStBl. II 1974, p. 411
  19. ↑ LStR 2002, margin no. 92f.
  20. ↑ BFH, judgment of August 18, 2005, BFH NV 2005, 2190
  21. ↑ are graded tips to which the transport workers are entitled according to the collective agreement and which the furniture transport companies invoice their customers when moving, in order to then pass them on to the employees involved (see BFH judgment of March 9, 1965, Az .: VI 109 / 62 U (V), BFHE 82, 497, BStBl. III 1965, 426)
  22. ↑ BFH, judgment of December 18, 2008, Az .: VI R 49/06
  23. ↑ Werner Doralt, Income Tax Act , July 2007, p. 76.
  24. ↑ Trübner's German Dictionary (Alfred Götze), TV, article Tips , 1956, p. 124.
  25. ^ Joseph Neuwirth, The weekly accounts and the operation of the Prager Dombaues 1372-1378 , 1890, p. 44
  26. ↑ Ludwig Grothe, From Dürer to Gropius: Essays on German Art , 1975, p. 28.
  27. ↑ Horst Zimmer: History of the German craft . Reinhard Welz Vermittler Verlag eK, 2005, ISBN 978-3-938622-17-9 , p. 73.
  28. ↑ Hans Jacob Christoffel von Grimmelshausen , Simplicissimus , Book 4, Chapter 1, 1669, p. 356 (short), Google Books
  29. ^ Adolf Freiherr von Knigge, On dealing with people , 1793, p. 153
  30. ↑ In addition, the first variant means "insure", the correct "ensure" does not fit into the desired abbreviation
  31. ^ Online Etymology Dictionary
  32. ↑ Oxford Dictionaries 2013, tip 3
  33. ↑ "Then I, Sir, tips me the Verger with a half a Crown"
  34. ↑ World Wide Words: Tip
  35. ↑ Did You Know? via Edward Lloyd
  36. ↑ Steve Dublanica, Keep A Change , 2010, p 18
  37. ↑ Steve Dublanica, Keep A Change , 2010, p. 28.
  38. ^ William Scott, The Itching Palm , 1916
  39. ^ Kerry Segrave, Tipping: An American Social History of Gratuities , 2009, p. 149.
  40. ↑ Steve Dublanica, Keep A Change , 2010 S. 29th
  41. ↑ Tips. US Department of Labor, accessed July 28, 2019 .
  42. ^ The New York Times, March 23, 2018, Trump Administration Retreats on Tip-Sharing Plan in Compromise
  43. ↑ Simon Schwarz: That's right! In: The daily newspaper: taz . October 12, 2019, ISSN  0931-9085 , p. 24–25 ePaper, Alle, Berlin 28–29 Nord ( taz.de [accessed October 12, 2019]).
  44. ↑ Michael Hegenauer: Travel etiquette: In these countries you shouldn't tip , Die Welt , May 13, 2013