{"id":17004,"date":"2023-05-05T10:58:32","date_gmt":"2023-05-05T08:58:32","guid":{"rendered":"https:\/\/melo.no\/?p=17004"},"modified":"2023-09-12T08:38:47","modified_gmt":"2023-09-12T06:38:47","slug":"hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips","status":"publish","type":"post","link":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/","title":{"rendered":"Hotels were not entitled to deduct amounts from employees\u2019 tips"},"content":{"rendered":"<div id=\"fws_6aaf5f2da5421\"  data-midnight=\"dark\" data-top-percent=\"3%\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row standard_section\"  style=\"padding-top: calc(100vw * 0.03); padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap\"><div class=\"row-bg\"  style=\"\"><\/div><\/div><div class=\"row-bg-overlay\" ><\/div><\/div><div class=\"col span_12 dark left\">\n\t<div  class=\"vc_col-sm-8 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6aaf5f2da56e1\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col has-animation no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"top-bottom\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"fade-in-from-bottom\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\r\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1683276924196\" >\r\n\t<div class=\"wpb_wrapper\">\r\n\t\t<p>At Oslo Plaza Hotel AS and Hotel Bristol AS in Oslo, several groups of employees receive tips from guests. Until 1 January 2019, the tips were distributed in full among the employees. From 1 January 2019, amendments to the regulatory framework came into force, imposing new obligations on employers in relation to the handling of tips. The hotels therefore began making deductions from the tips to cover, among other things, employer\u2019s National Insurance contributions and the costs of administering the tipping scheme. The Supreme Court held that the hotels were not entitled to do so.<\/p>\n<p>The Supreme Court started from the premise that tips paid by guests are not payments made to the employer, but rather gratuities and payments intended for the employees. Accordingly, the employees are entitled to receive the tips. In the Court\u2019s view, neither the legislative history nor any other legal sources provided a basis for concluding that an employer may deduct amounts from employees\u2019 tips to cover its own expenses.<\/p>\n<p>The legislative amendments introduced in 2019 were motivated by tax and social security considerations. They were not intended to alter the private-law nature of tips or the scope of the employer\u2019s managerial prerogative in relation to the handling of tips received. The deduction scheme implemented at Oslo Plaza and Hotel Bristol therefore fell outside the scope of the employer\u2019s managerial authority. The Supreme Court further held that two employees who had entered into employment contracts after the deduction scheme was introduced could not be regarded as bound by that arrangement.<\/p>\n<p>The judgment clarifies that employers have no legal basis for deducting amounts from employees\u2019 tips in order to cover employer\u2019s National Insurance contributions or the costs of administering a tipping scheme.<\/p>\n<p>Source: <a href=\"https:\/\/www.domstol.no\/no\/hoyesterett\/avgjorelser\/2023\/hoyesterett-sivil\/HR-2023-728-A\/\">Supreme Court<\/a><\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-4 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6aaf5f2da59b8\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"10px\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"team-member\" data-style=\"meta_below\"><img decoding=\"async\" alt=\"Atle Mel\u00f8\" src=\"https:\/\/melo.no\/wp-content\/uploads\/2021\/08\/Atle-Melo-10.8-scaled.jpg\" title=\"Atle Mel\u00f8\" \/><h4 class=\"light\">Atle Mel\u00f8<\/h4><div class=\"position\">Partner<\/div><p class=\"description\">amelo@melo.no<br \/>\n+47 951 80 979<\/p><\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_6aaf5f2da5e5a\"  data-midnight=\"dark\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap\"><div class=\"row-bg\"  style=\"\"><\/div><\/div><div class=\"row-bg-overlay\" ><\/div><\/div><div class=\"col span_12 dark left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 15px;\" class=\"divider\"><\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_6aaf5f2da6185\"  data-midnight=\"light\" data-top-percent=\"6%\" data-bottom-percent=\"6%\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row full-width-section  vc_row-o-equal-height vc_row-flex  vc_row-o-content-middle standard_section\"  style=\"padding-top: calc(100vw * 0.06); padding-bottom: calc(100vw * 0.06); \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap using-image\"><div class=\"row-bg using-image\"  style=\"background-image: url(https:\/\/melo.no\/wp-content\/uploads\/2020\/10\/Kalender.jpg); background-position: center center; background-repeat: no-repeat; \"><\/div><\/div><div class=\"row-bg-overlay\" style=\"background-color:rgba(10,6,6,0.84);  opacity: 0.5; \"><\/div><\/div><div class=\"col span_12 light left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_6aaf5f2da628c\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-2 wpb_column column_container vc_column_container col no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-8 wpb_column column_container vc_column_container col centered-text padding-2-percent\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"left-right\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2 style=\"font-size: 40px;line-height: 52px;text-align: center\" class=\"vc_custom_heading wpb_animate_when_almost_visible wpb_fadeInUp fadeInUp\" >Any questions regarding tax?<\/h2><div class=\"divider-wrap\" data-alignment=\"default\"><div style=\"height: 40px;\" class=\"divider\"><\/div><\/div><a class=\"nectar-button large see-through-3  has-icon wpb_animate_when_almost_visible wpb_zoomIn zoomIn\"  style=\"border-color: #d1b48d;\"  href=\"mailto:post@melo.no\" data-color-override=\"#d1b48d\" data-hover-color-override=\"false\" data-hover-text-color-override=\"#ffffff\"><span>Send us a non-binding inquiry<\/span><i  class=\"fa fa-arrow-down\"><\/i><\/a>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-2 wpb_column column_container vc_column_container col no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"Ved Oslo Plaza Hotel AS og Hotel Bristol AS i Oslo mottar flere grupper av arbeidstakere tips fra gjester. Frem til 1. januar 2019 ble tipsen fordelt uavkortet mellom de...","protected":false},"author":188,"featured_media":17005,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_analytify_skip_tracking":false,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-17004","post","type-post","status-publish","format-standard","has-post-thumbnail","category-skatt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hoteller kunne ikke gj\u00f8re trekk i arbeidstakernes tips<\/title>\n<meta name=\"description\" content=\"Dommen avklarer at arbeidsgiver ikke har rettslig grunnlag for \u00e5 foreta trekk i tips for \u00e5 dekke arbeidsgiveravgift og kostnader til administrasjon av tipsordningen.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Atle Mel\u00f8\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\\\/\"},\"author\":{\"name\":\"Atle Mel\u00f8\",\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#\\\/schema\\\/person\\\/351ddaec8ea5c2caca44f44a288d6693\"},\"headline\":\"Hoteller kunne ikke gj\u00f8re trekk i arbeidstakernes tips\",\"datePublished\":\"2023-05-05T08:58:32+00:00\",\"dateModified\":\"2023-09-12T06:38:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\\\/\"},\"wordCount\":977,\"publisher\":{\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/melo.no\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/Trekk-i-ansattes-tips.jpg\",\"articleSection\":[\"Skatt\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\\\/\",\"url\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\\\/\",\"name\":\"Hoteller kunne ikke gj\u00f8re trekk i arbeidstakernes tips\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/melo.no\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/Trekk-i-ansattes-tips.jpg\",\"datePublished\":\"2023-05-05T08:58:32+00:00\",\"dateModified\":\"2023-09-12T06:38:47+00:00\",\"description\":\"Dommen avklarer at arbeidsgiver ikke har rettslig grunnlag for \u00e5 foreta trekk i tips for \u00e5 dekke arbeidsgiveravgift og kostnader til administrasjon av tipsordningen.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\\\/#primaryimage\",\"url\":\"https:\\\/\\\/melo.no\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/Trekk-i-ansattes-tips.jpg\",\"contentUrl\":\"https:\\\/\\\/melo.no\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/Trekk-i-ansattes-tips.jpg\",\"width\":1280,\"height\":853,\"caption\":\"Arbeidsgiver kan ikke foreta trekk i ansattes tips\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Hjem\",\"item\":\"https:\\\/\\\/melo.no\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Skatt\",\"item\":\"https:\\\/\\\/melono.wpengine.com\\\/juridisk-innsikt\\\/skatt\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Hoteller kunne ikke gj\u00f8re trekk i arbeidstakernes tips\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#website\",\"url\":\"https:\\\/\\\/melono.wpengine.com\\\/\",\"name\":\"Advokatfirmaet Mel\u00f8 AS\",\"description\":\"Advokat Trondheim\",\"publisher\":{\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/melono.wpengine.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#organization\",\"name\":\"Advokatfirmaet Mel\u00f8 AS\",\"url\":\"https:\\\/\\\/melono.wpengine.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/melo.no\\\/wp-content\\\/uploads\\\/2019\\\/03\\\/Logo-Mel\u00f8-65.png\",\"contentUrl\":\"https:\\\/\\\/melo.no\\\/wp-content\\\/uploads\\\/2019\\\/03\\\/Logo-Mel\u00f8-65.png\",\"width\":261,\"height\":65,\"caption\":\"Advokatfirmaet Mel\u00f8 AS\"},\"image\":{\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/advokatmelo\\\/\",\"https:\\\/\\\/no.linkedin.com\\\/company\\\/advokatfirmaet-mel\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#\\\/schema\\\/person\\\/351ddaec8ea5c2caca44f44a288d6693\",\"name\":\"Atle Mel\u00f8\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g\",\"caption\":\"Atle Mel\u00f8\"},\"url\":\"https:\\\/\\\/melo.no\\\/en\\\/juridisk-innsikt\\\/author\\\/atle\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Hotels were not entitled to deduct amounts from employees\u2019 tips","description":"The judgment clarifies that employers have no legal basis for deducting amounts from employees\u2019 tips in order to cover employer\u2019s National Insurance contributions or the costs of administering a tipping scheme.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/","twitter_misc":{"Written by":"Atle Mel\u00f8","Estimated reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/#article","isPartOf":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/"},"author":{"name":"Atle Mel\u00f8","@id":"https:\/\/melono.wpengine.com\/#\/schema\/person\/351ddaec8ea5c2caca44f44a288d6693"},"headline":"Hoteller kunne ikke gj\u00f8re trekk i arbeidstakernes tips","datePublished":"2023-05-05T08:58:32+00:00","dateModified":"2023-09-12T06:38:47+00:00","mainEntityOfPage":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/"},"wordCount":977,"publisher":{"@id":"https:\/\/melono.wpengine.com\/#organization"},"image":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/#primaryimage"},"thumbnailUrl":"https:\/\/melo.no\/wp-content\/uploads\/2023\/05\/Trekk-i-ansattes-tips.jpg","articleSection":["Skatt"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/","url":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/","name":"Hotels were not entitled to deduct amounts from employees\u2019 tips","isPartOf":{"@id":"https:\/\/melono.wpengine.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/#primaryimage"},"image":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/#primaryimage"},"thumbnailUrl":"https:\/\/melo.no\/wp-content\/uploads\/2023\/05\/Trekk-i-ansattes-tips.jpg","datePublished":"2023-05-05T08:58:32+00:00","dateModified":"2023-09-12T06:38:47+00:00","description":"The judgment clarifies that employers have no legal basis for deducting amounts from employees\u2019 tips in order to cover employer\u2019s National Insurance contributions or the costs of administering a tipping scheme.","breadcrumb":{"@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/melo.no\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/#primaryimage","url":"https:\/\/melo.no\/wp-content\/uploads\/2023\/05\/Trekk-i-ansattes-tips.jpg","contentUrl":"https:\/\/melo.no\/wp-content\/uploads\/2023\/05\/Trekk-i-ansattes-tips.jpg","width":1280,"height":853,"caption":"Arbeidsgiver kan ikke foreta trekk i ansattes tips"},{"@type":"BreadcrumbList","@id":"https:\/\/melo.no\/juridisk-innsikt\/skatt\/hoteller-kunne-ikke-gjore-trekk-i-arbeidstakernes-tips\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Hjem","item":"https:\/\/melo.no\/"},{"@type":"ListItem","position":2,"name":"Skatt","item":"https:\/\/melono.wpengine.com\/juridisk-innsikt\/skatt\/"},{"@type":"ListItem","position":3,"name":"Hoteller kunne ikke gj\u00f8re trekk i arbeidstakernes tips"}]},{"@type":"WebSite","@id":"https:\/\/melono.wpengine.com\/#website","url":"https:\/\/melono.wpengine.com\/","name":"Advokatfirmaet Mel\u00f8 AS","description":"Trondheim","publisher":{"@id":"https:\/\/melono.wpengine.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/melono.wpengine.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/melono.wpengine.com\/#organization","name":"Advokatfirmaet Mel\u00f8 AS","url":"https:\/\/melono.wpengine.com\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/melono.wpengine.com\/#\/schema\/logo\/image\/","url":"https:\/\/melo.no\/wp-content\/uploads\/2019\/03\/Logo-Mel\u00f8-65.png","contentUrl":"https:\/\/melo.no\/wp-content\/uploads\/2019\/03\/Logo-Mel\u00f8-65.png","width":261,"height":65,"caption":"Advokatfirmaet Mel\u00f8 AS"},"image":{"@id":"https:\/\/melono.wpengine.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/advokatmelo\/","https:\/\/no.linkedin.com\/company\/advokatfirmaet-mel"]},{"@type":"Person","@id":"https:\/\/melono.wpengine.com\/#\/schema\/person\/351ddaec8ea5c2caca44f44a288d6693","name":"Atle Mel\u00f8","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b895ae22f2496fa71e8de295bbf19174f3bc710000ab66a336806333176b10e7?s=96&d=mm&r=g","caption":"Atle Mel\u00f8"},"url":"https:\/\/melo.no\/en\/juridisk-innsikt\/author\/atle\/"}]}},"_links":{"self":[{"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/posts\/17004","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/users\/188"}],"replies":[{"embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/comments?post=17004"}],"version-history":[{"count":0,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/posts\/17004\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/media\/17005"}],"wp:attachment":[{"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/media?parent=17004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/categories?post=17004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/melo.no\/en\/wp-json\/wp\/v2\/tags?post=17004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}