TAX EXEMPTION ON TIPS FOR WORKERS IN THE TOURISM SECTOR: HOW WILL IT WORK IN 2025?

The 2025 Budget Law introduces significant changes to the tax regulations governing tips received by workers in the tourism and catering sector.

The 2025 Budget Law confirmed the reduced tax rate of 5% on tips for both employees of accommodation facilities and food and beverage establishments, and employees of external suppliers working at the same facilities.

This is an important achievement, which aims to recognize the contribution of those who work and offer their services to guests at accommodation facilities. It equates the work of employees of external suppliers with that of colleagues directly employed by the accommodation facility.

But what are the new features introduced by the 2025 Budget Law?

The changes mainly concern raising the income threshold for access to the preferential regime and increasing the applicable exemption percentage.

NEW INCOME THRESHOLD AND INCREASE IN THE DEDUCTIBLE

• From January 1, 2025, the following will be eligible for the 5% preferential taxation on tips for all employees in the tourism and hospitality sector and catering with a annual income not exceeding €75,000. The increase in the threshold, which was previously €50,000, expands the number of beneficiaries, allowing more workers to take advantage of the more favorable regime.
• The percentage of tips that can be taxed at the reduced rate of 5% increases from 25% to 30% of the income received by the worker in the reference year. Any surplus will continue to be subject to ordinary taxation and social security contributions.

PRACTICAL EFFECTS AND OBLIGATIONS FOR THE EMPLOYER

Employers must continue to withhold substitute tax on tips received and pay it to the Revenue Agency, verifying that employees' income thresholds are respected. In addition, the single certification must include indicate tips subject to substitute tax and those taxed under the ordinary regime. Al superamento del limite del 30%, la parte eccedente sarà soggetta a tassazione ordinaria e concorrerà al calcolo dei contributi INPS e del trattamento di fine rapporto.

In definitiva le nuove disposizioni introdotte dalla Legge di Bilancio 2025 rendono il regime fiscale delle mance più inclusivo e vantaggioso per i lavoratori del settore turistico. I due interventi principali, l’aumento della soglia di reddito e della percentuale di franchigia, consentono un maggiore accesso alla tassazione agevolata, con benefici sia per i dipendenti sia per le aziende.