Bank card payment and tips

Károly Zerényi
member of the body of representatives
MVI

Representatives of the Guild of Hungarian Restaurateurs (MVI) and the National Tax and Customs Administration (NAV) regularly meet for harmonisation talks in the field of managing tips. Károly Zerényi, a member of MVI’s body of representatives told our magazine: in the case of bank card payment managing tips separately is a better solution from both a billing and a tax payment perspective.

NAV’s viewpoint is that if a guest gives a tip and pays the bill plus the tip as single sum with their bank card on the POS terminal, then the members of the staff must pay a tax and an 18.5-percent social security contribution after their share from the tip. However, if the sum of the tip is paid separately from the bill on the POS terminal in the ‘TIP collector’ feature, members of the staff can get their share tax-free.

MVI has already informed NAV about the fact that not all types of POS terminals can be programmed to have a TIP collector function. At the moment MVI is waiting for NAV’s statement regarding this problem. //

This article was published in 11/2021 of Trade magazin.