Referring to several press articles published during the year 2024, they are concerned about a possible future decision from the Federal Social Insurance Office (OFAS): to fully account for tips in employees’ salaries hotel and catering industry.
Double penalty for bars?
The “pourliches” would therefore be subject to the same taxes and social charges as the rest of the salary. An “ignominy” which would reduce the attractiveness of service professions – which are already suffering from a labor shortage – and would lead to an increase in prices, which would accelerate the “death of bistros”, believe the movers, all from the ranks of the UDC and the UDF. They therefore ask the Bernese Executive Council to intervene with the Confederation in order to maintain the status quo. Note that other cantonal parliaments, like that of Saint Gall, have also recently dealt with similar interventions.
Currently, it is enshrined in the law that tips do not constitute an element of the determining salary, unless they exceed 10% of it. In addition, the gifts must be declared in the salary certificate and are therefore subsequently taxable.
In its response, the Bernese Government procrastinates and assures that for the moment, this desire to tax tips – motivated by the proliferation of electronic means of payment – has not been the subject of an official communication from the OFAS . This is why he proposes to reject the motion.
However, he indicates that he remains vigilant and, if a modification of the federal law in this area were to be discussed soon, he will take a position at the appropriate time.
Swiss
