Shock demand: Mahrer demands tax-free tip for waiter!

Shock demand: Mahrer demands tax-free tip for waiter!

In Vienna, the demands of Chamber of Commerce Mahrer causes a stir after a complete tax exemption of drinking money in the catering and hotel industry after a complete tax exemption. Mahrer argues that tips are primarily a sign of recognition and should not be viewed as income. However, drinking money is currently subject to social security obligation, whereby the flat rates vary depending on the industry and federal state.

For waiters in Vienna, the flat rate is currently around 60 euros per month. Everything that goes beyond this amount is fully taxed. According to exams, this regulation has provided additional discussion material by reports of the Austrian Health Insurance Fund (ÖGK). Mahrer points out that the increase in card payments has improved the traceability of drinking money, which could increase transparency in the industry.

public opinion and political reactions

A current study, carried out between April 11 and 14, 2025 with 1,000 participants, shows that 88 percent of Austrians support tax freedom for drinking money. In addition, 87 percent of those surveyed are against tax burden on drinking money. The survey also illustrates that half of the respondents would give less tip if taxed.

Political reactions to Mahrer's demand are mixed. The Freedom Party (FPÖ) describes Mahrers as a "bad ÖVP-Schmäh" and indicates that a tax exemption is not mentioned in the current government program.

complexity of the legal framework

The legal treatment of drinking money in the catering trade is complex. If certain conditions are met, tips can be exempt from income tax, but are subject to social security obligation. In this way, drinking money must be granted voluntarily, in the places of local and industry and in addition to the actual remuneration so that tax exemption is possible. Nevertheless, the social security contributions play a significant role.

Not all federal states have uniform lump sums, which makes it difficult for employers to be recorded. In Vienna, the last lump sum for the hotel and hospitality industry was set in December 2005, without adapting to inflation or the current circumstances. This discrepancy between the drinks actually obtained and the fixed flat rates could lead to a reduced tax load in the long term.

employers are required to check the specific recording and documentation obligations of the respective industry and ensure that all legal framework is observed. The discussion about the future of drinking money in Austria will certainly become more important in the coming months.

For further details on these topics, you can [Deloitte] (https://www.deloitte.com/at/de/services/blogs/trinkgelder-in-Gastronomie-aus-lohn-aus-lechtlicht-licht-licht-licht-lich Vienna.at consult.