You got tips? You'll pay the tax! Fiscus reveals a way you can't hide.

Another manufacture was under close scrutiny of the tax, and millions of Poles who work in gastronomy all day may be amazed by severe penalties. The taxation offices made it clear: tip is the gross on which the taxation is payable. Moreover, the way you receive this additional money can decide on the amount of your taxation obligations and possible consequences. The era of ‘free’ tips, untaxed and unreported, came to an end. The IRS has a tool that cannot be hidden – it is simply a digital trace, left by all cashless transaction.

In 2025 the controls are to be more intensive, and the consequences for those who ignore the fresh rules may be Financial damage. From fines up to hundreds of thousands of zlotys, to the necessity to return outstanding dans and interest. The waiters and the restaurateurs must immediately settle their accounts, otherwise they hazard massive losses. Learn precisely what changes the rules and how to avoid costly errors.

Two Ways to number Tips: Key Differences

The way a tip goes to a waiter is fundamental to his taxation settlement. In practice, we separate 2 main variants, and the difference between them can cost the catering workers hundreds or even thousands of PLN per year. According to Republic of, the taxation leaves no illusions: the tip is simply a revenue, but its classification depends on the way it resides in the worker's pocket.

The first script assumes that tips are collected by the employer, who then separates them between employees. In specified a situation, he explains Dr. Piotr Sekulski, taxation Advisor from Outsourced.pl, tips are added to the employee's basic salary. They then become income from the employment relationship, which means that they should be deducted from them ZUS contributions and pay income taxation on a taxation scale (12% or 32%).

The situation is completely different erstwhile the waiter receives tips straight from the customer. In this case, the employer has no clearing obligations. It is the employee's work to show this income in the yearly taxation return as ‘other sources’. The taxation is besides 12% or 32%, but the key difference is that on these amounts ZUS contributions are not deducted. This is crucial information that can importantly affect the final amount to be paid.

Uncash Payments Trap and Youth Relief

The biggest threat to waiters is presently tips paid without cash – by card, mobile applications or QR codes. Why? As indicated by the portal PIT.pl, specified payments always go to the restaurant account. This automatically means that the employer is obliged to collect taxation from them and to return it to the taxation office. There's no place to hide.because each transaction leaves a lasting digital footprint.

Worse still, the terminal operator collects a commission from each non-cash transaction, which further reduces the final amount of the tip that goes to the employee. In practice, this means that from a tip in the amount PLN 100, the waiter can get even 20 PLN less than with cash payments. This “invisible” cost is frequently underestimated, but by period or year it can grow to crucial sums.

The only crucial relief for catering workers is the exemption from the PIT taxation for people under the age of 26. According to the portal ALEO.com, this means no income taxation up to an yearly income limit of PLN 85 528. Example shows the scale of savings: 25-year-old waitress earning PLN 60 1000 per year it will not pay a taxation on that amount. If she were 27, at the first taxation threshold she would pay 7200 PLN tax (12% of PLN 60 000, excluding the tax-free amount, to simplify the example). The relief is granted automatically, but after the age of 26, waiters become full taxpayers without any preferences.

Dracon punishment for hiding income

The consequences of not paying a tip taxation can be truly devastating. How the portal warns Infor.pl, treating tips as donations is risky and costly. Fiscus made it clear in his taxation rulings that tip was a form of payment for additional service, not a voluntary donation. Hiding gross means vulnerability to 75 % taxation on undisclosed income – this is 1 of the most severe sanctions in Polish taxation law.

What's more, Criminal and taxation Code provides for a fine even to 720 regular units. In 2025, depending on the minimum wage, this means a punishment from 120 PLN to even 48 1000 PLN per dayOh, my God! This may translate into a maximum fine of PLN 345 600. Even if we send an explanation, the taxation does not accept the translation that tip is simply a voluntary donation. Officials have clear guidelines.

Especially in danger are the waiters employed in the premises, where tipping accounts for a crucial part of the earnings, frequently exceeding the basic salary. As indicated by the portal Restaumatic.com, the IRS pays peculiar attention to persons whose life expenses are far above officially shown income. Officially earning waiter PLN 4 000 per month, and leading a costly lifestyle, can rapidly be targeted by controllers. There are besides dangerous situations where a waiter receives tips exceeding the equivalent EUR 15 000 per year – specified amounts are automatically reported to the General Financial Information Inspector (GIIF) in order to counter money laundering.

What does that mean for waiters and restaurantists?

If you're working as a waiter, you request to get your taxation bill consecutive away. The safest solution is to lead accurate evidence of all tips received – both cash and non-cash. This is your shield before possible control. applicable steps you should take today:

• Make a list of all tips received in 2025 and estimation their value.
• If the amount exceeds respective 1000 PLN, contact the accounting office or taxation advisor.
• Determine with your employer how non-cash tips will be settled – whether he will charge them to pay or transfer them as income from another sources.
• If you are little than 26 years old, make the most of the taxation relief. Remember, though, that if you exceed that age, you will lose your right to be released. It is now worth planning a budget for higher taxation burden.

For restaurateurs, the situation is besides not simple. You gotta specify Clear rules for tip clearing with employees. The sooner you establish a transparent system, the little problems you'll have with the tax. It is worth investing in training waiters in taxation settlement – this will minimize the hazard of errors and penalties.

Remember: trying to hide tips from the taxation office may cost you tens or even hundreds of thousands of gold penalties. Much cheaper to pay 12% or 32% tax, than hazard a fine reaching the maximum PLN 345 600. Transparency and compliance is the only way to avoid serious financial problems in 2025.