{"id":1079,"date":"2026-04-01T10:58:18","date_gmt":"2026-04-01T08:58:18","guid":{"rendered":"https:\/\/www.moore-salzburg.at\/?p=1079"},"modified":"2026-04-01T11:08:00","modified_gmt":"2026-04-01T09:08:00","slug":"praxishinweise-zur-trinkgeldpauschale","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/nl\/praxishinweise-zur-trinkgeldpauschale\/","title":{"rendered":"Fooienbeleid 2026"},"content":{"rendered":"<h1 class=\"wp-block-heading\">Fooienbijslag 2026: Belangrijke praktische instructies van de \u00d6GK<\/h1>\n\n\n\n<p>De \u00d6sterreichische Gesundheitskasse heeft in maart tijdens een lezing talrijke vragen behandeld met betrekking tot de sinds begin 2026 geldende SV-drankgeldforfait. Met name de hotel- en horecasector, de voetverzorgings-, cosmetica- en masseursector, het kappersvak en het personenvervoerbedrijf zijn hierdoor getroffen.<\/p>\n\n\n\n<p>Uit de praktijkrichtlijnen inzake de fooienbepaling vloeiden hierbij meerdere wezenlijke verduidelijkingen voort:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Regeling voor het weigeren van fooi: Vrijstelling van de forfaitaire heffing kan komen te vervallen<\/h4>\n\n\n\n<p>Indien er binnen het bedrijf een bindend verbod op het aannemen van fooi is overeengekomen, mag de werkgever er in principe van uitgaan dat werknemers zich hieraan houden. Nalatigheid zou een schending van de arbeidsrechtelijke plichten zijn \u2013 een dergelijke schending mag echter niet zonder aanleiding aan werknemers worden toegerekend.<br><strong>Dit betekent: Bij een geldig weigeringrecht hoeft geen bijdrageplichtige fooienbijdrage te worden aangerekend. <\/strong>Ook loonbelastinginspecteurs dienen deze handelwijze te accepteren.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Quoti\u00ebring voor deeltijdmedewerkers: De overeengekomen wekelijkse arbeidsduur is doorslaggevend<\/h4>\n\n\n\n<p>Bij de berekening van de fooienregeling voor deeltijdwerknemers is de contractueel overeengekomen wekelijkse arbeidsduur doorslaggevend, niet de daadwerkelijk gewerkte uren per maand. Daarom geldt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Voor meer- en overwerk wordt geen extra forfaitaire vergoeding in rekening gebracht.<\/li>\n\n\n\n<li>Een tijd-voor-tijdregeling verandert ook niets aan de hoogte van de forfaitaire vergoeding.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Aanpassing bij in-\/uitdiensttreding of langdurige afwezigheid: op dagbasis<\/h4>\n\n\n\n<p>Bij een intrede of uitdiensttreding gedurende de maand, alsook bij afwezigheden die langer dan een maand duren, gebeurt de pro rata berekening op dagbasis \u2013 doorgaans met de deler 30. Dit verschilt bewust van de uurberekening voor deeltijdwerkers.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ori\u00ebntatie aan de masseursgilde-forfait in bedrijfstakken zonder eigen regeling<\/h4>\n\n\n\n<p>Indien masseurs werkzaam zijn in gebieden waarvoor geen eigen fooientoeslag bestaat (bijv. kuuroorden, wellnessbedrijven), kan de toeslag voor de wellnessbranche volgens de sprekers van de \u00d6GK als schattingshulpmiddel worden gebruikt. Volgens hen biedt dit voldoende rechtszekerheid.<\/p>\n\n\n\n<p>Peildatum: 31.03.2026<br><sup>Bron: Gespecialiseerde publicaties van Kraft &amp; Kronberger<br>Foto: Anna Urlapova<\/sup><\/p>\n\n\n<style id=\"strategiq-cta-bar-style\">.block-cta-bar{position:relative;padding:1rem 0 1.75rem 0;overflow:visible;z-index:1;margin-top:26px}.block-cta-bar:not(.has-background){background:var(--primary-gradient)}.block-cta-bar.has-light-blue-background-color .block-cta-bar__heading{color:#000}.block-cta-bar.has-light-blue-background-color .btn{color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--hollow{border-color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--solid{background-color:#02212E;border-color:#02212E;color:#fff}.block-cta-bar.has-light-blue-background-color .btn.btn--solid:hover{background-color:#04445f}.block-cta-bar.has-light-blue-gradient-gradient-background:before{display:none}.block-cta-bar.has-light-blue-gradient-gradient-background .block-cta-bar__heading{color:#02212E}@media (min-width: 992px){.block-cta-bar{padding:2rem 0}}.block-cta-bar:before{content:'';width:100%;height:100%;position:absolute;background:inherit;z-index:-1;top:0;-webkit-transform-origin:left top;transform-origin:left top;-webkit-transform:skewY(-0.8deg);transform:skewY(-0.8deg)}.block-cta-bar__heading-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center;margin:1rem 0}@media (min-width: 992px){.block-cta-bar__heading-wrapper{-webkit-box-pack:start;-ms-flex-pack:start;justify-content:flex-start;margin:0;height:100%}}.block-cta-bar .block-cta-bar__heading{font-size:24px;font-weight:500;color:#fff;margin-bottom:0}@media only screen and (min-width: 320px){.block-cta-bar .block-cta-bar__heading{font-size:calc(24px + 8 * (100vw - 320px) \/ (1440 - 320))}}@media only screen and (min-width: 1440px){.block-cta-bar .block-cta-bar__heading{font-size:32px}}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow{border-color:#fff;color:#fff;overflow:visible}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:focus{color:#fff}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:before{display:none}.block-cta-bar__button-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;gap:1.5rem;margin-top:10px;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}@media (min-width: 992px){.block-cta-bar__button-wrapper{margin-top:0;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:end;-ms-flex-pack:end;justify-content:flex-end}}.block-cta-bar__button-wrapper .btn{width:100%;display:inline-block;text-align:center;font-size:18px}@media (min-width: 768px){.block-cta-bar__button-wrapper .btn{width:auto}}\n\n\/*# sourceMappingURL=block-cta-bar.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-cta-bar wp-block-strategiq-cta-bar\">\n\t<div class=\"container\">\n\t\t<div class=\"block-cta-bar__wrapper\">\n\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col-12 col-lg-9\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__heading-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"block-cta-bar__heading\">Servicelijn Loon- en arbeidsrecht <\/h1>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"col-12 col-lg-3\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__button-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/nl\/services\/personalverrechnung-arbeitsrecht\/\" target=\"\" class=\"btn btn--secondary btn--hollow\">Link<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>Die \u00d6sterreichische Gesundheitskasse hat im M\u00e4rz zahlreiche Fragen rund um die seit Anfang 2026 geltenden Trinkgeldpauschalen behandelt. Vor allem das Annahmeverbot ist von Interesse. <\/p>","protected":false},"author":10,"featured_media":1082,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,19],"tags":[20,118],"location":[],"class_list":["post-1079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-personalverrechnung","tag-personalverrechnung","tag-trinkgeld"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Praxishinweise zur Trinkgeldpauschale | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Praxishinweise zur Trinkgeldpauschale liefert die \u00d6sterreichische Gesundheitskasse, interessant vor allem im Bereich Annahmeverbot.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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