Magazine: Service fee taxes
According to information from the National Tax and Customs Administration (NAV), the service fee won’t be free from social contribution payment obligation if legislators don’t amend the relevant law. In accordance with 65. § of Act 127 of 2007 (VAT Act), the service fee forms part of the restaurant and hospitality service tax base, and the same tax rate applies to it. The bill issued to customers must indicate the service fee as a separate item.
Taxes and contributions must be deducted from the service fee before the sum is paid to the employees doing the service work. As for distributing the sum among the workers, the proportions must be laid down in writing, in the form of an agreement between the hospitality unit’s operator and the organisation that represents the interests of the workers at the workplace. //
Related news
The quarterly results of the SZÉP card confirm the entrepreneurs’ proposal
According to the announcement issued by the Ministry of National…
Read more >NAV found thousands of boxes of untaxed cigarettes in a house in Borsod-Abaúj-Zemplén county
The tax inspectors found several thousand boxes of untaxed cigarettes…
Read more >Related news
Grilling cheese didn’t go up in smoke
The average price of grilling cheese is much higher (nearly…
Read more >What do shoppers say about the new retail tools?
At the beginning of the year, Consumer Panel Hungary GfK–YouGov asked panel…
Read more >Special foods ranking: 1. Diabetic, 2. Low-carb, 3. Lactose-free
Different special diets and foods are frequently discussed, and it…
Read more >