식당, 미용실, 여행사 등의 업종에서 벌어들이는 시급 외의 팁 (Tip) 은 소득 보고를 안 해도 된다고 생각하는 경우를 간혹 볼 수 있지만 그렇지 않다. 팁을 포함한 캐나다에서 발생하는 모든 근로 소득은 세금 보고 시 보고되어야 한다.
비록 모든 팁이 과세 대상이기는 하나, 팁을 어떻게 받는지에 따라 캐나다 연금인 Canada Pension Plan(CPP)과 고용 보험 Employment Insurance (EI) 의 적용 대상이 될 수 있다. Canada Revenue Agency (CRA) 는 아래와 같이 팁을 구분하여 팁 소득을 과세한다.
팁의 과세
팁이 direct tip이든, controlled tip이든 관계없이, 팁은 과세 대상이다. 만약 직접 받는 direct tip이면, 종업원이 그에 따른 소득을 자신의 소득 보고서, Line 105- Employment Income Not Reported on a T4 Slip에 포함해 보고해야 한다. Direct tip은 과세하지 않은 소득이기 때문에, 세금보고를 하게 되면, 되려 세금을 더 내야 할 상황이 발생할 수 있다. 그러한 상황을 대비해 팁의 25% 정도는 추가 세금을 위해 따로 모아두는 바람직하다. 고용주가 관리한 controlled tip인 경우, 고용주가 종업원에게 팁을 지급하기 전에 Canada Pension Plan (CPP), Employment Insurance (EI), 개인 세금을 원천징수한 후 지급해야 하며, 원천징수한 금액은 CRA에 납부해야한다. 그 후, controlled tip은 T4에 포함되기 때문에 종업원이 개인 소득보고에 따로 보고 할 필요는 없다. Direct tip과 controlled tip을 같이 받는 경우도 있는데, 이러한 경우는 controlled tip만 위와 같은 CPP, EI 납부 대상에 포함된다.
Direct tip은 CPP와 EI의 납부 대상이 아니다. 하지만 종업원이 원한다면, CPT20이라는 서식을 작성하여, 팁 금액도 CPP에 기여할 수 있도록 신청할 수 있다.
고용주가 고려할 점
CRA는 controlled tip을 고용주의 소득으로 간주하기 때문에, 고용주는 controlled tip을 사업 소득으로 보고해야 한다. 반대로 종업원에게 분배된 팁 또한 비용처리를 할 수 있다. 대신, 이러한 방침을 뒷받침할 수 있는 서류를 미리 준비해 직원 간의 분쟁 혹은 CRA의 감사를 대비해야 한다. Direct tip은 고용주가 관리하지 않는 부분이기 때문에, 따로 기록을 남길 필요는 없다.
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