Gratuity is a sum of money customarily offered, in addition to the basic price for a service performed, and will be registered on a separate fiscal receipt, according to the emergency ordinance.
Companies will decide whether they keep the sums of money resulted from tips or give them to employees, and therefore the tip will be taxed as profit tax (16% or 3% for SMEs) or as employee’s income from other sources (16%).
By this measure, the government estimates it will collect RON154 million to the state budget this year, RON300 million next year, RON319 million in 2017 and RON338 million in 2018, namely RON1.11 billion in three years and a half.