Service fee related rules

The service fee must be indicated on the bill or receipt that the guest receives, in a separate line. Those employees who do take part in serving the food must be paid their share from the fee every month. A private individual’s revenue from the service fee is tax-free. Instead of such persons, it is the employer who must pay the 15-percent old age pension contribution for them. How the service fee is distributed among those who are entitled to receive a share from it should be agreed on by the restaurant’s operator and the interest representing body of workers, and laid down in writing.