An approach to the circumstances of tips in the hospitality sector
Keywords:
Tip, salary, non-salary retribution donation, hospitality sectorAbstract
This work analyses the legal-practical reality of tips. To do this, it is necessary to address the legal nature of such institute. A multilevel analysis has been carried out in which the nature of tips has been reflected on from a tax perspective, a judicial perspective and an academic perspective. All of this, with the aim of tracing the reality of this remuneration which, without having to replace the agreed salaries, may perhaps represent a salary concept. This would allow this remuneration to be removed from legal limbo and could remain on the payroll for the purposes of Social Security contributions (especially if we verify that the debate on taxation seems to be already resolved).
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References
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