Tips in HoReCa and the Health Contribution – Current legislative clarifications
There are still uncertainties among some businesses and accountants regarding the tax treatment of tips in HoReCa.
Some mistakenly believe that tips distributed to employees are subject to the CASS health contribution (10%) if the annual threshold of 6 gross minimum wages is exceeded. As a result, employees have received notifications to file the single tax return and pay CASS by 25.05.2025.
Let’s clarify, with the law in hand:
Law 376/2022, Article 10:
Amounts collected as tips by employees do NOT fall under income subject to mandatory social contributions (including CASS). They are classified as “income from other sources” and are taxed only with 10% income tax, withheld at source by the employer at the time of distributing the tip.
Therefore, tips are NOT declared in the single tax return and NO CASS is paid for them, regardless of the threshold reached.
ℹ Furthermore, as of March 4, 2025, a bill has been submitted to the Senate to fully defiscalize tips, so this gesture of appreciation and gratitude is no longer burdened by taxation.
📌 Conclusion:
Employers and accountants must follow the current form of the law, without abusive interpretations or unnecessary notifications to employees.
📍For personalized clarifications, visit Job Tips at 5 George Enescu Square – Brasov. We put the legislation in context and help you apply it correctly.
