A guest who sees “service 12%” on a bill and a tip line on a card terminal has been asked twice, for two different things. Staff who then receive one number at the end of the week have been told those two things were the same. Often they were not.
The confusion is expensive. It is also unnecessary. The two amounts have different legal shapes, and the till already knows which is which.
Two amounts, two questions
A tip is money the guest did not have to pay. In Germany it is tax-free for the employee only when it is voluntary, comes from the guest, and nobody has a legal claim to a specific share[3].
A service charge is an amount added to the bill. It may be described as discretionary, automatic or mandatory. HMRC treats tips, gratuities and service charges as related but not identical, and the tax and National Insurance answer depends on who controls the money and how it is paid[2].
What the law actually groups together
The UK’s Employment (Allocation of Tips) Act 2023 talks about “qualifying tips”. That net is wider than cash in a jar: it includes gratuities and service charges that are paid to workers[1]. A discretionary service charge that is passed on can sit in the same regime as a tip. A mandatory surcharge that the business keeps is just a price.
Germany draws the line earlier. A Servicepauschale built into the price is generally the employer’s. Trinkgeld is the guest’s gift. Putting a surcharge into a staff pool can change how it is taxed, which is a reason to keep the streams labelled.
| Tip | Service charge | |
|---|---|---|
| Guest must pay it | No | Yes |
| Meant for the team | Yes | No |
| Can be pooled | Yes | Yes |
| Often delayed | No | Yes |
“Service charge” here means a line on the bill. Whether staff receive it is a policy choice, except where qualifying-tips rules apply.
The third row is the one teams get wrong. A service charge can be pooled. It is not in the pool just because it appears on the bill.
Write the pots down
Three sentences prevent most of the mess:
- What counts as a tip, and what counts as a service charge.
- Which of those pots are shared with the team, and by which method.
- When each pot is paid, because card and surcharge money do not arrive with cash.