Službeno – Pravilnik o izmjenama i dopunama pravilnika o fiskalizaciji NN 1/2024 ili narodski rečeno – prijava napojnice kroz fiskalizaciju.
Osim zbrke oko plaća i njezinog obračuna, fiskalizacija napojnica, je još jedan čudesan zakon koji ne da olakšava bilo kome provedbu istog nego ostavlja puno prostora, za kažnjavanje – poduzetnika – koga drugoga naravno!
Uvijek sam bila za to da se višak koji se nađe u blagajni – najčešće je to kod ugostitelja, prihvaća kao nagrada dana zaposlenicima, koji tu nagradu na kraju dana obično podijele između sebe.
Upravo od 01.01.2024. to je moguće ali način provedbe je neprovediv.
Zamislite, na tabli jednog restorana sada uz navedene ponude dnevnih menija:
- Sarma
- Čobanac
- Gulaš
- Ne primamo napojnice
Jednom gostu će izgledati neizmjerno zabavno, osobito stranom, kakva je to posebna ponuda na meniju.
U sred gužve koja je na subotnjoj špici, u bilo kojem mjestu, a osobito u vrijeme manifestacija ili pak turističke sezone, konobar donosi račun gostu za kavu, dok se vratio – nema ni gosta, niti računa, jer gost je uzeo svoj račun sa sobom, na stolu ostaje 2,00 € na očitu ispijenu kavu, samo što kava je bila 1,60 €, a 0,40 centi je sad što? Napojnica da, ali poslodavac je donio odluku da ne primamo napojnice.
Konobar zove poslodavca – ne znaju po kojem je računu ostavljena napojnica, a donijeli su odluku da iste ne primaju? Dok se konobar i vlasnik gledaju i razmišljaju što sad – donose odluku da 0,40 € bace preko ograde van svoje terase.
Na kraju dana umorni konobar uzima detektor metala i van objekta sa kolegama traži izgubljeno blago.
Ili poslodavac donosi odluku da primaju napojnice, pa obično konobara zamoli da pita gosta – pri naplati – kartica ili gotovina? A nagrada? Gostu je neugodno možda jer će reći – NE, konobaru je neugodno što je morao pitati…
Ako je pak odgovor DA, konobar nakon obrisanog znoja sa čela, se vraća na kasu, nakon pokazanog čela, ulazi u program izabire račun i napokon fiskalizira u tom istom računu i napojnicu.
Kraj je dana, napojnica ima ali poslodavac mora sav novac od prometa položiti na banku zajedno sa napojnicama. Odluka je da će istu dobivati tjedno na račun. Dijeliti će ih svi u istom postotku i dobiti će ih na tekući račun. Poslodavac novce polaže – banka mu uzima naknadu za polog, isplaćuje radniku, opet mu banka za transakciju uzima naknadu, a konobar čeka da i napojnicu dobije.
U hotelskom kompleksu sa 85 soba, nakon odjave gosta, recepcija žurno zove spremačicu, da žurno utvrdi da li je u sobi ostavljena kakva napojnica baš njoj za održavanje čistoće u sobi u kojoj je boravio gost. Ona žurno javlja da je ostalo 3,12 € na stolu i recepcija uz svoje standardne stavke dodaje i tu na račun gosta.
Međutim što ako ona nije na vrijeme uočila novac? Realno – pa nitko to nije vidio osim nje – stavlja u džep jer to je nagrada za njezin rad; a poslodavac je to mogao znati samo ako joj je za rever stavio kameru.
Danas sam baš raspoložena na besmislene upute zakonodavca, a kako ne bih lutala u informiranju – poslala sam upit poreznoj upravi; osobi zaduženoj za nadzor fiskalizacije, da nam dođe u goste, na teren i pokaže kako da sve odradimo prema propisu i zakonu.
Zanimljivi dani i ludi zakoni….
Tips & tricks or- tips
Officially – Regulation on amendments and supplements to the fiscalization regulation NN 1/2024, or in layman’s terms – reporting tips through fiscalization.
In addition to the confusion about wages and its calculation, the fiscalization of tips is another miraculous law that not only doesn’t make the implementation easier for anyone but leaves plenty of room for punishment – entrepreneurs – who else, of course!
I have always been in favor of considering the surplus found in the cash register – mostly in the case of restaurateurs – as a reward for employees, who usually share that reward among themselves at the end of the day.
Starting from 01.01.2024, this is possible, but the implementation method is impractical.
Imagine, on the board of a restaurant, alongside the daily menu offers:
- Sarma
- Čobanac
- Goulash
- We do not accept tips
To one guest, it will seem immensely amusing, especially to a foreigner, what a special offer on the menu.
In the midst of the hustle and bustle on a Saturday peak, in any place, especially during events or tourist seasons, a waiter brings a coffee bill to a guest, and when he returns – there is no guest or bill because the guest took the bill with him. On the table remains €2.00 for the visibly consumed coffee, only the coffee was €1.60, and the remaining €0.40 is what? A tip, but the employer has decided not to accept tips.
The waiter calls the employer – they don’t know under which bill the tip was left, and they have decided not to accept them? While the waiter and the owner look at each other and wonder what to do now – they decide to throw €0.40 over the fence outside their terrace.
At the end of the day, a tired waiter takes a metal detector and, outside the premises with colleagues, searches for the lost treasure.
Or the employer decides to accept tips, so usually the waiter is asked to ask the guest – during payment – card or cash? And the tip? The guest may feel uncomfortable saying NO, and the waiter feels uncomfortable having to ask…
If the answer is YES, the waiter, after wiping the sweat from his forehead, returns to the cash register, after showing his forehead, enters the program, selects the bill, and finally fiscalizes the tip on that same bill.
The day ends, there is a tip, but the employer has to deposit all the money from the sales in the bank along with the tips. The decision is that they will receive it weekly into their account. Everyone will share them in the same percentage, and they will receive them in their current account. The employer deposits the money – the bank charges him a fee for the deposit, pays the worker, and again the bank takes a fee for the transaction, while the waiter waits to receive the tip.
In a hotel complex with 85 rooms, after the guest checks out, the reception urgently calls the housekeeper to quickly determine whether any tip has been left in the room for her to maintain cleanliness in the room where the guest stayed. She quickly reports that €3.12 was left on the table, and the reception adds it to the guest’s bill along with their standard items.
But what if she didn’t notice the money on time? Realistically – no one saw it except her – she puts it in her pocket because it’s a reward for her work; and the employer could only know that if he put a camera on her lapel.
Today, I am in the mood for nonsensical instructions from lawmakers, and to avoid wandering in information – I have sent an inquiry to the tax administration; to the person responsible for supervising fiscalization, to come to us, on-site, and show us how to do everything according to regulations and the law.
Interesting days and crazy laws…
