Maria Girich: platforms may charge a commission on employee tips

This prediction is made in the Monitoring of Legal Regulation of Digital Economy prepared by researchers at the International Best Practices Analysis Department of the Gaidar Institute.

The experience of foreign countries (the EU, the USA, France) establishes special responsibilities for platforms regarding tips and information about their exact amount, the study says. «However, in Russia, the proposed draft law on the platform economy, which covers platform employment, does not currently regulate this issue. It is also worth mentioning that at present the formal offers of employment platforms Courier, Ozon Job, Wildberries (WBJob, WB Courier, WBGo), Yandex (Yandex. Food, Yandex. Taxi) do not regulate the payment of tips and commissions," Maria Girich said.

The study highlights that if the hiring is carried out under an employment contract, in accordance with the letter of the RF Ministry of Finance, waiters’ tips are considered income in terms of a gift and are not subject to personal income tax if transferred by an individual directly to the waiter. «But if tips are transferred first to the business entity, such income is no longer considered a gift. At the same time, the RF Ministry of Finance emphasizes that in this case, the employer can deduct remuneration for accepting tips under the agency agreement," the study says.

If this approach is applied to platforms, for example, taxi companies operating through platforms have the right to charge a driver a fee for payment. And if a person works on the platform under a civil contract, the platforms can charge a commission on tips, acting as agents or commission agents, the study specifies.