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Tips are part of everyday life for many – whether at a restaurant, hair salon, taxi, or delivery service. But one question often creates confusion: Do tips in Switzerland have to be taxed?

The answer is: it depends.

What is the general rule?

According to Swiss tax and social security law:
👉 Any regular income is generally subject to tax and social security contributions.

But with tips, it depends on how they are given and how they are treated.

💸 Voluntary Tips

Voluntary tips exist when:

• they are given directly by the customer
• there is no obligation
• there is no fixed rule or settlement
• they are irregular

Example:
Cash tips at a restaurant or hairdresser.

➡️ In practice, such tips are usually not taxable
➡️ also not subject to social security, as long as they remain small and voluntary

🧾 Regular or controlled tips

It’s different when tips:

• are paid by card
• are pooled and distributed
• are charged as a service fee
• are tracked or controlled by the employer

➡️ Then they count as salary
➡️ are taxable
➡️ and subject to social security contributions

📊 What does social security say?

Social security evaluates tips based on whether they are:

• regular
• measurable
• economically relevant

If so, they are subject to contributions – no matter what they're called.

✅ Conclusion

Tips are not automatically tax-free in Switzerland.

What matters is:

• Regularity
• Traceability
• Employer control

If you're unsure, it's best to assess your tips properly – wrong assumptions could lead to back payments.