1151:(чаевые), which literally means "for the tea". Tipping small amounts of money in Russia for people such as waiters, cab drivers and hotel bellboys was quite common before the Communist Revolution of 1917. During the Soviet era, and especially with the Stalinist reforms of the 1930s, tipping was discouraged and was considered an offensive capitalist tradition aimed at belittling and lowering the status of the working class. So from then until the early 1990s tipping was seen as rude and offensive. With the fall of the Soviet Union and the dismantling of the Iron Curtain in 1991, and the subsequent influx of foreign tourists and businessmen into the country, tipping started a slow but steady comeback. Since the early 2000s tipping has become somewhat of a norm again. However, still a lot of confusion persists around tipping: Russians do not have a widespread consensus on how much to tip, for what services, where and how. In larger urban areas, like Moscow and St Petersburg, tips of 10% are expected in high-end restaurants, coffee shops, bars and hotels, and are normally left in cash on the table, after the bill is paid by credit card; or as part of cash payment if a credit card is not used. Tipping at a buffet or any other budget restaurant, where there are no servers to take one's order at the table (called
898:, lit. "for drinking") in France are neither required nor expected, and should only be offered after the customer received outstanding service. Waiters are paid a living wage and do not depend on tips, and cafés and restaurants are required by law to include a service charge (usually 15%) in the menu price; it is not usually set out separately on the bill. Tipping is better received in venues accustomed to tourists, but can be treated with disdain in smaller food establishments and those in more rural areas. Should one decide to tip after experiencing excellent service, it is customary to round up to the next Euro for small bills, and up to 5% for larger ones. Anything over 5% is considered very generous. For superior service in higher-end eating establishments, a more generous (10% or more) tip would not be out of place. Tips should always be offered in cash, as credit card terminals don't include a tipping option. Attending a performance in a private theater may be the only case in France where a tip is expected (generally €1), even though it is illegal.
838:, like in Germany and Austria, is optional but polite and very welcome, especially in restaurants, and less often in taxis, hairdressers and similar services. The usual practice is for the customer to round the price to the nearest higher "nice number" so as not to have to handle small coins, and to tell the waiter what amount to round the price to. The resulting tip tends to be around 10%, but this is not a hard and fast rule. So, for example, if the waiter says the price is 279 CZK, the customer pays with a 500 CZK note and says: "Three hundred crowns." This means that the waiter should return only 200 CZK and keep 21 CZK as a tip. When paying by card, the tip can either be added to the payment or given separately in cash. If the waiter does not have to return anything after rounding up (e.g. if the price is 174 CZK and the customer pays with a 200 CZK note), it is customary to say "
1131:) and method of calculating it will vary with the venue and can vary from 1–2 RON to 10% of the bill. The tips do not appear on bills and are not taxed. If paying by card, the tip is left in cash alongside the bill. While tipping is not the norm, servers, taxi drivers, hairdressers, hotel maids, parking valets, tour guides, spa therapists et al. are used to receiving tips regularly, and are likely to consider it an expression of appreciation for the quality of the service (or lack of it). If offering a tip, 5–10% of the bill is customary, or small amounts of 5, 10 or 20 RON for services which are not directly billed. For other types of services it depends on circumstances; it will not usually be refused, but will be considered a sign of appreciation. For instance, counter clerks in drugstores or supermarkets are not tipped, but their counterparts in clothing stores can be.
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restaurants in a majority of states to split the split tips between front and back of house workers. Before this legislation passed there was concern of income inequality and the ability to pay rents between front and back of house workers. Over the span of 30 years since 1985 back of house workers in New York City restaurants had a compensation increase of about 25%. Meanwhile, their front of house counterpoints saw an increase of 300% in compensation. In 2015 the average wage of cooking staff in New York was $ 10–12, many of whom dealt with high monthly rent payments and also debt from culinary school. As seemingly low skilled front of house workers were making more money than the skilled back of house chefs, many cooks decided to switch over into serving instead.
1188:) is commonly not expected, but is practiced to reward high quality service or as a kind gesture. Tipping is most often done by leaving small change on the table or rounding up the bill. This is mostly done at restaurants (less often if payment is made at the desk) and in taxis (some taxis are very expensive as there is no fixed tariff, so they might not be tipped). Less often hairdressers are tipped. Tips are taxed in Sweden, but cash tips are not often declared to the tax authority. Cards are heavily used in Sweden as of the 2010s, and tips paid by cards in restaurants are regularly checked by the tax authority. Amounts given have increased after 2020 because card terminals has started to offer the choice of giving none, 10 or 20 % as tips.
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appreciation from the customer towards the clerk. Etiquette demands that one of the parties offers the change, but the other can choose to tell them to keep all or part of it. Small businesses may sometimes force the issue by just claiming they are out of change, or offering small value products instead, such as sticks of gum; this is considered rude and it is up to the customer to accept or call them out for it. The reverse can also happen, where the clerk does not have small change to make for the customer's paper money, but chooses to return a smaller paper denomination and round down in favor of the customer, in exchange for getting them through faster. The latter usually happens only in the larger store chains.
433:, which promoted tipping as a means to establish social status to inferiors. Six American states passed laws that made tipping illegal. Enforcement of anti-tipping laws was problematic. The earliest of these laws was passed in 1909 (Washington), and the last of these laws was repealed in 1926 (Mississippi). Some have argued that "The original workers that were not paid anything by their employers were newly freed slaves" and that "This whole concept of not paying them anything and letting them live on tips carried over from slavery." The anti-tipping movement spread to Europe with the support of the labour movement, which led to the eventual abolition of customary tipping in most European countries.
842:" ("Keep the change", literally "That's alright"). A tip of more than 10-15% is more likely to be given in recognition of outstanding service. On the other hand, especially in the case of dissatisfaction with the service, it is perfectly acceptable not to tip at all. It is not customary to leave a tip on the table. According to Czech law, service charge must always be included in the listed price (but tips do not appear in the bill). Some Prague restaurants have been reported to display "Service is not included" signs to persuade foreign tourists to pay more, mimicking the practice in the United States. However, this is a scam.
1176:) is not generally considered mandatory in Spain, and depends on the quality of the service received. In restaurants the amount of the tip, if any, depends mainly on the kind of locale: higher percentages are expected in upscale restaurants. In bars and small restaurants, Spaniards sometimes leave as a tip the small change left on their plate after paying a bill. Outside the restaurant business, some service providers, such as taxi drivers, hairdressers and hotel personnel, may expect a tip in an upscale setting. In 2007 the Minister of Economy, Pedro Solbes, blamed excessive tipping for the increase in the inflation rate.
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1155:) is not expected and not appropriate. Fast food chains, such as Vkusno & Tochka, Chaynaya Lozhka, Teremok and so on, do not allow tipping either. Tipping bartenders in a pub is not common, but it is expected in an up-market bar. Metered taxi drivers also count on a tip of 5–10%, but non-metered drivers who pre-negotiate the fare do not expect one. It should also be noted that the older Russians, who grew up and lived most of their lives during the Soviet era, still consider tipping an offensive practice and detest it. In smaller rural towns, tipping is rarely expected and may even cause confusion.
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1385:
2003 research study at
Brigham Young University, the sample restaurants had an average tip percentage ranging from 13.57 to 14.69% between 1999 and 2002. A 2001 study done at Cornell University exploring the relationship between tip amount and quality of service has shown that quality of service is only weakly related to the amount the server is tipped by the guest. This study suggests that servers who provide amazing service are tipped marginally better, or not better at all, than servers who provide standard service.
304:(the situation in which an agent, such as a server, is working for a principal, such as a restaurant owner or manager) and many managers believe that tips provide incentive for greater worker effort. However, studies of the practice in America suggest that tipping is often discriminatory or arbitrary: workers receive different levels of gratuity based on factors such as age, sex, race, hair color and even breast size, and the size of the gratuity is found to be only tenuously related to the quality of service.
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States is $ 2.13 per hour, as long as the combination of tips and $ 2.13 hourly wage exceed the standard minimum wage of $ 7.25 per hour, although some states and territories provide more generous provisions for tipped employees. For example, laws in Alaska, California, Minnesota, Montana, Nevada, Oregon, Washington, and Guam specify that employees must be paid the full minimum wage of that state/territory (which is equal or higher than the federal minimum wage in these instances) without regard to tips.
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initiative to eliminate the illegal add-ons, the government clarified that contrary even to the belief of many
Mexicans, that the Mexican legal definition of tips ("propinas") require it be discretionary to pay so that an unsatisfied client is under no obligation to pay anything to insure the legal definition of a tip is consistent with the traditional, cultural definition, and going as far to encourage all victims subject to the increasing illicit practice report the establishments to the
1374:
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907:
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practices in Brazil vary across different service industries. While taxi drivers generally do not expect tips, delivery services may include a charge for convenience, leading to a decrease in tipping frequency. In other instances, tips ranging from 1 to 5 Brazilian reals, or more in luxury establishments, may be given to service providers such as parking attendants, luggage carriers, or gas station attendants who perform additional tasks beyond their primary duties.
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77:
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the irrationality of basing tips on price, rather than the amount and quality of service (a customer pays a larger tip to a server bringing a lobster rather than a hamburger, for example). Also in countries where tips are not paid by most but where many do, managers tell new waiters that the salary might not be so high but there will be tips, meaning that waiters get little reward for serving customers who do not pay a tip.
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breasted women. Surprisingly, at least in the studies I’ve done, women in their 30s get better tips than either younger or older women.” A woman server interviewed for the podcast episode stated: "lost my job because my manager said that I didn’t fit the look of the company, or the restaurant. So I don’t know if it was because I’m a lot more curvier than the other girls or because my skin is darker. I don’t know".
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313:
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not allowed. A 2011 rule issued by the US Department of Labor which prohibited employers from tip pooling employees who were paid at least the federal minimum wage and who don't "customarily and regularly" receive tips was repealed in 2018. Instead, workers will have more rights to sue their employers for stolen tips, with assistance from the US Department of Labor.
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and tipping of taxi drivers and home food deliverers is again, not required or expected. However many people tend to round up the amount owed while indicating that they are happy to let the worker "keep the change". Smaller cafes and similar places could have tip jars which people might put a bit of small change into but again, it certainly isn't a requirement.
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service provider this adds the discomfort of fear of creating an unpleasant social encounter to each service purchase transaction the customer suspects might involve the expectation of tipping. Tipping might be discomforting also to some service providers as they might view it as derogating to their occupation, as "a token of inferiority". William Scott in his
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relations with its drivers. Part of the PR campaign included adding a tipping option to the app. The data shows that given the option to tip, close to 60% of Uber users never tip their drivers and only 1% will consistently tip their drivers. Only 16% of rides will result in the driver being tipped and the average tip amount in 2019 was $ 3.11.
1309:. Value added tax is already included in menu or other service industry pricing since Mexican Consumer Law requires the exhibition of final costs for the customer. Thus, the standard tip in Mexico is 11.5% of the pre-tax bill which equates to 10% after tax in most of the Mexican territory, except in special lower tax stimulus economic zones.
918:) is not seen as obligatory. In the case of waiting staff, and in the context of a debate about a minimum wage, some people disapprove of tipping and say that it should not substitute for employers paying a good basic wage. But most people in Germany consider tipping to be good manners as well as a way to express gratitude for good service.
1100:) in the Netherlands is not obligatory by law as all the service costs are included in the listed price for the products and the income of the staff is not depending on the provided (amount or quality of) service. However everybody is free to donate. It is illegal to charge (an extra) service fee without the customer's consent.
421:. In medieval times, tipping was a master-serf custom wherein a servant would receive extra money for having performed superbly well. By the 17th century, it was expected that overnight guests to private homes would provide sums of money, known as vails, to the host's servants. Soon afterwards, customers began tipping in London
710:, and tipping is not expected in the general service industry. Some people even regard tipping as an inappropriate behaviour. High-end hotels and restaurants often include a service charge of between 10% and 15%, but it is always included in the bill and customers are not expected to leave an additional gratuity for servers.
990:. Tipping is widespread in Hungary; the degree of expectation and the expected amount varies with price, type and quality of service, and also influenced by the satisfaction of the customer. As in Germany, rounding up the price to provide a tip is commonplace. The typical value of a tip is 10 percent in Hungary.
1212:") is usually optional and not customary in many places. Though not necessary, a tip of 5–10% is appreciated in restaurants, and is usually paid by "leaving the change". Cab drivers usually do not expect to be tipped, though passengers may round up the fare. A tip of small change may be given to a hotel porter.
658:, tipping is not the norm and is not expected for any service. Instead restaurants can add a service charge of 10% to the bill. In Malaysia the people are familiar with tipping, so if a person does leave a tip then it is accepted and appreciated. Tips, when given, usually take the form of rounding up the bill.
1578:, the Gaming Control Act 1993 states in section 56 (4): "It is a condition of every special employee's licence that the special employee must not solicit or accept any gratuity, consideration or other benefit from a patron in a gaming area". There is concern that tipping might become more common in Australia.
599:, tipping is not typically expected at hotels or restaurant establishments, where a "service charge" of 10% is added to a bill instead of expecting a gratuity. Taxi drivers in Hong Kong may also charge the difference between a fare and a round sum as a "courtesy fee" to avoid making change for larger bills.
1119:(The Labor Union for Hotel and Restaurant Employees) has said many times that they discourage tipping, except for extraordinary service, because it makes salaries decrease over time, makes it harder to negotiate salaries and does not count towards pensions, unemployment insurance, loans and other benefits.
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The term "caixinha" (literally "little box") refers to a gratuity left at juice shops or similar establishments where full meals are not served. This gratuity is typically small and can be just the coins from the change, which are dropped into a decorated box beside the cashier. Additionally, tipping
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In the past ride sharing companies in the US were against the implementation of a tipping system. Uber wanted to prioritize quick transactions through their app and believed a tipping system would lead to an inconvenient experience for users. In 2017 Uber started its "180 days of change" to improve
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Service charges are mandatory payments, typically added by caterers and banqueters. A service charge is not to be confused with a tip or gratuity which is optional and at the discretion of the customer. Restaurants commonly add it to checks for large parties. Some bars have decided to include service
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A gratuity may be added to the bill without the customer's consent, contrary to the law, either explicitly printed on the bill, or by more surreptitious means alleging local custom, in some restaurants, bars, and night clubs. However, in 2012, officials began a campaign to eradicate this increasingly
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It is illegal, and rare, to charge a service fee without the customer's consent. However, a tip of about 5% to 10%, depending on the type of service, is customary. For example, Germans usually tip their waiters. As a rule of thumb, the more personal the service, the more common it is to tip. Payments
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in the US in 1919 had an enormous impact on hotels and restaurants, who lost the revenue of selling alcoholic beverages. The resulting financial pressure caused proprietors to welcome tips, as a way of supplementing employee wages. Contrary to popular belief, tipping did not arise because of servers'
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study wrote: "The relation of a man giving a tip and a man accepting it is as undemocratic as the relation of master and slave. A citizen in a republic ought to stand shoulder to shoulder with every other citizen, with no thought of cringing, without an assumption of superiority or an acknowledgment
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Some nationalities, such as people from the United States, are used to paying tips, and often do so even when they visit countries where this is less of a norm. In contrast, tourists from such countries may neglect to pay tips when they visit countries such as the US where tips are expected. This is
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In countries where tipping is the norm, some employers pay workers with the expectation that their wages will be supplemented by tips. Some have criticized the inherent "social awkwardness" in transactions that involve tipping, the inconsistency of tipping for some services but not similar ones, and
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Where tipping does occur among New
Zealanders it is usually to reward a level of service that is far in excess of the customer's expectations, or as an unsolicited reward for a voluntary act of service. A number of websites published by the New Zealand government advise tourists that "tipping in New
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The US Government recognizes tips as allowable expenses for federal employee travel. However, US law prohibits federal employees from receiving tips under
Standards of Ethical Conduct. Asking for, accepting or agreeing to take anything of value that influences the performance of an official act is
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Tips should be reported to employers by the 10th of the month after the tips were received unless the 10th ends up landing on a weekend day or a legal holiday. In that case the tips should be reported on the next available day that is not a weekend or a legal holiday. If the employee does not report
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Tips are considered income. The entire tip amount is treated as earned wages with the exception of months in which tip income was under $ 20. Unlike wages where payroll tax (Social
Security and Medicare tax) are split between employee and employer, the employee pays 100% of payroll tax on tip income
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There is only limited information available on levels of tipping. A study at Iowa State
University provided data for a suburban restaurant surveyed in the early 1990s. The mean tip was $ 3.00 on a mean bill of $ 19.78. As such, the mean tip rate was 16.1%, and the median tip rate was about 15%. In a
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Tipping can be used proactively to obtain favors, such as reservations or better seats. However, care should be taken for it not to be seen as a bribe, depending on circumstances. While tipping is overlooked in
Romania, bribery is a larger issue which may have legal consequences. There is an ongoing
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It is uncommon for
Norwegians to tip taxi drivers or cleaning staff at hotels. In restaurants and bars it is more common, but not expected. Tips are often given to reward high quality service or as a kind gesture. Tipping is most often done by leaving small change (5–15%) at the table or rounding up
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Tipping is not required but often expected, particularly in restaurants where roughly 5% to 10% is common. This depends on the service one received and the restaurant level (low, medium, high prices). In standard restaurants it is OK to round up to the next euro. Another common setting where tipping
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is very much expected almost everywhere. In recent times it has become more common, as many foreigners and
Albanians living abroad visit Albania. Leaving a tip of around 10% of the bill is customary in restaurants; even porters, guides and chauffeurs expect tips. Duty-free alcohol is often used as a
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Tipping is not a traditional practice in New
Zealand, though has become more common in recent years, especially in finer establishments. Tipping in New Zealand is likely the result of tourists visiting from tipping cultures (such as the United States) who may follow their own tipping customs. It is
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Tipping is not expected or required in Australia. The minimum wage in Australia is reviewed yearly, and as of 2023 it was set at A$ 23.23 per hour (A$ 29.03 for casual employees) and this is fairly standard across all types of venues. Tipping at cafés and restaurants (especially for a large party),
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However, a report in 2012 from the Department of Labor's and Wage and Hours Division (WHD) uncovered that 84% of the 9,000 restaurants they investigated disobeyed the subminimum wage system. In the end the WHD found "1,170 tip credit infractions that resulted in nearly $ 5.5 million in back wages."
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service. In the case of bad or rude service no tip may be given, and the restaurant manager may be notified of the issue at hand. Tips are also generally given for services provided at golf courses, casinos, hotels, spas, salons, and for concierge services, food delivery, and taxis. This etiquette
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Tipping is practiced in Canada in a similar, but often less vigorous manner than the United States. Though a 15% gratuity is fairly common when food is served, tipping is not otherwise as widespread as in American culture. This has led to concerns in American border cities, where businesses relying
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in economics. One example is a restaurant owner who engages servers to act as agents on his behalf. In some cases, "ompensation agreements increase worker effort if compensation is tied to the firm's success" and one example of such a compensation agreement is waiters and waitresses who are paid
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Workers in small, economy restaurants usually do not expect a tip. However, tipping in Mexico is common in larger, medium and higher end restaurants. It is customary in these establishments to tip not less than 10% but not more than 15% of the bill as a voluntary offering for good service based on
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In Canadian provinces other than Quebec, a deeply entrenched practice is "tipping out", in which servers' tips are shared with kitchen staff, a practice that would be illegal in the United States. Another custom in some restaurants is "house tipping", in which the manager or owner takes a share of
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On the other hand, the coin handling aversion has resulted in the widespread practice of rounding payments. This is not technically a tip, and as such is not aimed primarily at the individual at the counter, but rather at the business. Nevertheless, if done with a smile it can be seen as a form of
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Lynn found that "attractive waitresses get better tips than less attractive waitresses. Men’s appearance, not so important". Lynn's research also found that "blondes get better tips than brunettes. Slender women get better tips than heavier women. Large breasted women get better tips than smaller
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Tipping might be discomforting to some people because it adds the necessity of figuring out the tip amount each time, which is made harder by the fact that the tip amount the service provider is hoping to receive, is in general unknown to the customer. As lack of, or too low, tip might offend the
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Beginning in late 2022, concurrent with a global inflation surge, Americans have started to more openly debate the nature of tipping. This is in part because many fast service restaurants have started adding a "tip screen" to the credit card process, asking a customer to tip before any service is
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It is uncommon for Irish people to tip cleaning staff at hotel. Tips are sometimes given to reward high quality service or as a kind gesture, particularly during the Christmas holiday season. Tipping is most often done by leaving small change (5–10%) at the table or rounding up the bill, or for a
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In the United States, criminal charges were dropped in two separate cases over non-payment of mandatory gratuities. Courts ruled that automatic does not mean mandatory. Some cruise lines charge their patrons US$ 10 per day in mandatory tipping; this does not include extra gratuities for alcoholic
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The practice was imported from Europe to America in the 1850s and 1860s by Americans who wanted to seem aristocratic. However, until the early 20th century, Americans viewed tipping as inconsistent with the values of an egalitarian, democratic society, as the origins of tipping were premised upon
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Employers should distinguish between service charges and tipped income and file and report the two separately. An employer operating a large food or beverage establishment will need to file a specific Form 8027 for each establishment they operate. A business that is recognized as a large food or
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defines tippable employees as individuals who customarily and regularly receive tips of $ 30 or more per month. Federal law permits employers to include tips towards satisfying the difference between employees' hourly wage and minimum wage. Federal minimum wage for tipped employees in the United
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if the bill is more than 5 kn, or 100 kn if the bill is 88 kn). Tips are always expected in cash, even when the bill is paid by credit card. If a customer leaves a tip with a credit card, the employee does not receive any of it. It is not common to tip hairdressers, but the rounding-up method is
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In upscale restaurants, if a service charge is added, tipping is not needed nor expected. Among smaller side street restaurants, service charge is usually not included and tip amount may vary from loose changes to not at all (most do not give tips). The customer in this case can give any amount
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Before 2018, a tip pool could not be allocated to employers, or to employees who do not customarily and regularly receive tips. These non-eligible employees included dishwashers, cooks, chefs, and janitors. In March 2018 an amendment was added to the Fair Labor Standards Act (FLSA) that allowed
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Sometimes, more often in London than in other areas, or at expensive restaurants, a service charge may be included in the bill, or added separately. 12.5% is reported as a common amount. Since it is a legal requirement to include all taxes and other obligatory charges in the prices displayed, a
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Depending on the situation, tipping might be unusual, optional or expected. Almost all bills include a service charge; similarly, some employers calculate wages on the basis that the employee would also receive tips, while others prohibit accepting them. In some cases a tip is only given if the
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Hotels bellboys are generally provided tips but amount is not fixed and may depend on the customer. Taxis are not provided tips but customer may pay extra to avoid loose change (usual range of 10 to 30 pesos). App based vehicles (Grab etc.) are usually paid tips via app and therefore under the
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A study from 2005 showed that average tips varied depending on the race of New Haven cab drivers. The average tip for white cab drivers was 20.3%, while black cab drivers received 12.6%, and cab drivers of other races received 12.4%. Both the study with cab drivers and another study about a
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If a service charge for tip ("propina" or "restaurant service charge") is added, it is a violation of Article 10 of the Mexican Federal Law of the Consumer and Mexican authorities recommend patrons require management to refund or deduct this from their bill. Additionally, in this 2012 Federal
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reported that CRA is concerned with tax evasion. An auditing of 145 servers in four restaurants by CRA mentioned in the report uncovered that among 145 staff audited, C$ 1.7 million was unreported. In 2005, The CRA was quoted that it will closely check the tax returns of individuals who would
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Zealand is not obligatory – even in restaurants and bars. However, tipping for good service or kindness is at the discretion of the visitor". A Sunday Star-Times reader poll in 2011 indicated 90% of their readers did not want tipping for good service to become the norm in New Zealand.
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is sometimes added to bills in restaurants and similar establishments. Attempts to hide service charge by obscuring the line on the receipt have been reported. A service charge, or fee assessed, is determined by and paid directly to the company. The charges may be for services rendered,
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A tronc is an arrangement for the pooling and distribution to employees of tips, gratuities and/or service charges in the hotel and catering trade. The person who distributes monies from the tronc is known as the troncmaster. Where a tronc exists in the UK, responsibility for deducting
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Tipping is common in Slovenia, but most locals do not tip other than to round up to the nearest euro. Absence of a tip is generally interpreted as dissatisfaction with the food and/or service. Since about 2007, areas visited by many tourists have begun to accept tips of around 10–20%.
336:, the meaning "give a small present of money" began around 1600, and the meaning "give a gratuity to" is first attested in 1706. The noun in this sense is from 1755. The term in the sense of "to give a gratuity" first appeared in the 18th century. It derived from an earlier sense of
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Tips and service charges, whether mandatory or not, collected electronically such as by credit card payment must be distributed in full to staff. Tips distributed this way are to be treated as pay and tax deducted in the usual way, while cash tips must be declared by staff via a
1032:, lit. "serving money") is not customary and never expected. Foreign tourists sometimes still tip without thinking because that is the custom in their home country. Tourist guides in Iceland also sometimes encourage their guests to tip them, but there is no requirement to do so.
940:("round up please") is found in places where tipping is not common (like supermarkets, or clothing retailers). This requests that the bill be rounded up to the nearest €0.10. This is not to tip the staff, but a charity donation (fighting child poverty), and completely voluntary.
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A 2009 academic paper by Steven Holland calls tipping "an effective mechanism for risk sharing and welfare improvement" which reduces the risk faced by a service customer, because the customer can decide whether or not to tip. Tipping is sometimes given as an example of the
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the tips earned to their employer the employer will not be liable for the employer share of social security and Medicare taxes on the unreported tips. Employers will also not be liable for withholding and paying the employee's share of social security and Medicare taxes.
1426:, between 40% and 50% of tips to waiters are not reported for taxation. Employers are responsible for Federal Unemployment Insurance premiums on tips paid directly from customers to employees, and this encourages employers to collaborate in under reporting tips.
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929:("keep the change"), rather than asking for all the change and leaving the tip afterwards. Or the customer says how much he will pay in total, including the tip: thus if the basic price is €10.50, the customer might, rather generously but not unusually, say
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In India, tipping is not normal in hotels and restaurants, but may be appreciated. Tips can be rounding off the bill or 5%-10% of the bill. However, it is gaining popularity and the food delivery apps often nudge the customers to tip the delivery partners.
1345:. Tipping by definition is voluntary – at the discretion of the customer. In restaurants offering traditional table service, a gratuity of 15–20% of the amount of a customer’s check (before tax) is customary when good to excellent service is provided. In
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Tips to taxi drivers are unusual in Mexico, but drivers used to ask for them from tourists, knowing that is common in other countries. Locally, taxi drivers are only tipped when they offer an extra service, like helping with the luggage or similar help.
1233:, companies that accept tips are not allowed to use tips as a means to reduce wages below the minimum wage. The minimum wage varies by age: as of 2024, it is ÂŁ11.44 for those aged 21 and over, ÂŁ8.60 for those aged 18 to 20 and ÂŁ6.40 for those under 18.
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and so on. However, in some places tipping is not expected and may be discouraged or considered insulting. The customary amount of a tip can be a specific range or a certain percentage of the bill based on the perceived quality of the service given.
809:) are quite common. 10% (or more, depending on the service) is expected in restaurants. Absence of a tip is generally interpreted as dissatisfaction with the food and/or service. In clubs and café bars, it is common to round up the bill (e.g. to 10
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Tipping in the Caribbean varies from island to island. In the Dominican Republic, restaurants add a 10% gratuity and it is customary to tip an extra 10%. In St. Barths, it is expected that a tip be 10% to 15% if gratuity is not already included.
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and tips are excluded from worker's compensation premiums in most states. This discourages no-tip policies because employers would pay 7.65% additional payroll taxes and up to 9% worker's compensation premiums on higher wages in lieu of tips.
1064:) are not customary in Italy, and are given only for a special service or as thanks for high quality service, but they are very uncommon. Almost all restaurants (with the notable exception of those in Rome) have a service charge (called
1402:
charge as well, for example in Manhattan, New York. Disclosure of service charge is required by law in some places, such as in State of Florida A standard predetermined percent, often ~18%, is sometimes labeled as a "service charge".
1135:
aversion about both giving and receiving tips in coins, due to the low value of the denominations. It is best to stick to paper money. Offering coins can be considered a rude gesture and may prompt sarcastic or even angry remarks.
726:. Excess tipping is not practiced and is rarely expected in most instances. Tips may be regarded as an insult or mistaken for illegal bribery. Taxi drivers given a tip will mistake it for overpayment, and return the exact change.
1228:
Tipping is not expected in Britain the way it is in some other countries; however, for the majority of people tipping in some circumstances is customary as a sign of appreciation. As all staff in the UK must be paid at least the
738:, tipping is not customary, but all mid and high end restaurants include a mandatory "10% service charge", which is not given to the service staff, but rather considered by Taiwanese law as general revenue, as reported by the
1236:
Employers are also banned from topping up wages with tips from customers. However rounding up a bill is acceptable (but not required) at restaurants with table service, and also for barbers, hairdressers and taxi drivers.
3495:
1241:
service charge is compulsory only if it is displayed, or the trader makes it clear verbally, before the meal. Even so, if the level of service is unacceptable, and in particular it falls short of the requirements of the
3746:
489:
from the distribution may lie with the troncmaster rather than the employer. The word "tronc" has its origins in the French for collecting box. In June 2008, the Employment Appeals Tribunal ruled in a UK test case
3675:
1587:
still extremely rare among locals, especially among the working and middle-class. The minimum wage in New Zealand is reviewed yearly, and as of April 2024 was set at NZ$ 23.15 per hour for employees 18 and over.
4867:
436:
Also, proprietors regarded tips as equivalent to bribing an employee to do something that was otherwise forbidden, such as tipping a waiter to get an extra large portion of food. However, the introduction of
621:. In addition, Japan has a set of traditions and customs regarding giving money as a gift, so tipping may cause confusion or be considered rude if the money is given without being placed in a special gift
3715:
1611:
cleared the way for rich people to cross the road without dirtying their clothes and they were normally tipped for this service (London, 1893), while the modern version of this service are so-called '
998:. Widespread tipping based on loosely defined customs and an almost imperceptible transition into bribery is considered a main factor contributing to corruption. A particular example of a gratuity is
666:
Tipping is not an obligation, and it is not considered rude not to tip, though workers will be pleased if tipped. Normally in low to medium-end restaurants, the bill is rounded up to the nearest
300:
Giving a tip is typically irreversible, differentiating it from the reward mechanism of a placed order, which can be refunded. From a theoretical economic point of view, gratuities may solve the
491:
2753:
994:
customer is satisfied; in others it is customary to give a certain percentage regardless of the quality of the service; and there are situations when it is hard to tell the difference from a
410:
in Polish. This comes from a custom of inviting a servant to drink a glass in honour of the guest, and paying for it, in order for the guests to show generosity among each other. The term
384:, "free, freely given". The meaning "money given for favor or services" is first attested in the 1530s. In some languages, the term translates to "drink money" or similar: for example
4785:
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on the part of ethnic minority waiters and waitresses claiming discrimination in terms of employment. And it’s conceivable that tipping might be declared illegal on that basis.”
4731:
4764:
629:, a plan to normalise tipping in Japan in 2021, was met with severe backlash from locals who deemed the practice "un-Japanese", and the project was abandoned in early 2023.
3861:
3685:
539:, tipping is common at upscale hotels and restaurants but a service charge is usually included in the bill, though the employees rarely get this as part of their wages.
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2124:
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Tipping is commonly not expected, but is practiced to reward high quality service or as a kind gesture. Tipping is most common at restaurants, bars and walking tours.
910:
Coat check staff are usually tipped for their service and this photo shows a coat-check area at the Berliner Congress Centrum (BCC) in Alexanderplatz, Berlin, Germany.
1389:
actually provided or where the service provided is the minimum required to provide the goods purchased with no other interaction or service. The phenomenon, known as
3937:
886:, tipping is never expected. Rounding the bill in restaurant, hairsalon or in taxi is not frowned upon. If service is great one can give a tip, usually around 10%.
563:, tipping is not mandatory, but rounding up the bill and leaving tips at restaurants and cafés, or to the service providers is a standard practice and appreciated.
1354:
applies to service at weddings where the host should provide appropriate tips to workers at the end of an event; the amount may be negotiated in the contract.
1349:-style restaurants where the server brings only beverages, 10–15% is customary. Higher tips may be given for excellent service, and lower tips for mediocre or
476:
tips. Studies show however that, in the real world, the size of the tip is only weakly correlated with the quality of the service and other effects dominate.
344:
in the 17th century. This sense may have derived from the 16th-century "tip" meaning "to strike or hit smartly but lightly" (which may have derived from the
1907:
1044:
However, some people may choose to tip in restaurants and for food deliveries. Hairdressers are expected to be tipped for a good job, usually 5–20 euro.
933:("twelve"), pay with a €20 note and get €8 in change. When paying a small amount, it is common to round up to the nearest euro (e.g. €1.80 to €2.00).
2761:
1854:
1317:
rampant and abusive practice not only due to it violating Mexican consumer law, but also because frequently it was retained by owners or management.
297:
is sometimes added to bills in restaurants and similar establishments. Tipping may not be expected when a fee is explicitly charged for the service.
3920:
580:, traditionally there is no tipping. However, hotels that routinely serve foreign tourists allow tipping, as do tour guides and associated drivers.
2335:
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925:
At times, rather than tipping individually, a tipping box is set up. Rounding up the bill in Germany is commonplace, sometimes with the comment
3938:"Tipping Etiquette and Tipping Guidelines for Restaurants Around the World – Guidelines for Tipping Etiquette in Restaurants Around the World"
858:
since service charges must always be included in the bill by law. Tipping for outstanding service is a matter of choice, but is not expected.
752:
In Nepal, tipping is not compulsory, but is commonly practiced in the country's tourist sector, particularly among tour groups and in hotels.
3240:
2343:
3891:
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4308:
3991:"Mexico Travel Guide tips, Mexico City tourist information, visa requirements, work visas, student accommodation, food, eating on a budget"
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3313:
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1963:
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has ruled that even neutral business practices that are not intended to discriminate, if they have the effect of adversely impacting a
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southern restaurant showed that both white and black customers tipped black workers less on average than their white counterparts.
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In more formal settings, hotels and restaurants add a 10% service charge to the bill, which is paid along with the bill itself.
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Research finds that consistent tax evasion by waitstaff due to fraudulent declaration is a concern in the US. According to the
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2918:
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particularly common in American cities along the Canadian border, and is seen as a problem by many in the hospitality sector.
4234:
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Canadian Federal tax law considers tips as income. Workers who receive tips are legally required to report the income to the
1242:
4610:
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low wages, because the occupation of waiter (server) was fairly well paid in the era when tipping became institutionalized.
372:
The etymology for the synonym for tipping, "gratuity", dates back either to the 1520s, from "graciousness", from the French
1696:
Saunders, S. G. (2015). "Service employee evaluations of customer tips: an expectations-disconfirmation tip gap approach".
3941:
2571:
1615:' who clean windshields during the time vehicles are stopped for traffic lights (often without the consent of the driver).
5110:
4732:"This analysis of 40 million Uber rides reveals exactly how much people tip — and whether men or women are more generous"
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Fastfood areas (McDonald's, Jollibee, Popeyes, etc.) are not tipping locations and staffs are reluctant to accept money.
3447:
2699:
3637:
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In Germany, tips are considered as income, but they are tax free according to § 3 Nr. 51 of the German Income Tax Law.
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circles as a word meant to imply the unnecessary and gratuitous gifting of something somewhat taboo, like a joke, or a
189:
141:
4843:
3608:
2961:
2544:
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The food or beverage operation must be based in one of the 50 states in the United States or the District of Columbia.
494:) that income from a tronc cannot be counted when assessing whether a wage or salary meets the national minimum wage.
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2020:
2006:
221:
160:
113:
63:
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3016:
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Service charges are included with the bill. A tip of around 5% or so is sometimes given, and is considered polite.
1010:, which is the very much expected – almost obligatory even though illegal – tipping of state-employed physicians. (
3877:
4207:"Twenty-Three Years and Still Waiting for Change: Why It's Time to Give Tipped Workers the Regular Minimum Wage"
254:
workers such as hospitality for the service they have performed, in addition to the basic price of the service.
120:
4943:
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2174:
1911:
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98:
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3739:"The Tipping Point: When it comes to gratuities, Canadians might have an undeserved reputation for frugality"
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type of tip for porters, bellhops and the like, though some people (such as Muslims) can find it offensive.
2727:
2245:
2101:
17:
4206:
3254:
265:, and the custom varies between countries and between settings. In some countries, it is customary to tip
127:
4611:"USDOJ: JMD: Departmental Ethics Office: Regulations, Authorities & Reference Materials: Do It Right"
3916:
2581:
1730:
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Employers that hire employees that make tips for their income have 5 main responsibilities with the IRS.
472:
351:, "to tap"), but this derivation is "very uncertain". The word "tip" was first used as a verb in 1707 in
332:
301:
4445:
4113:
3533:
1485:
Food and beverage is served for consumption on the premises. This does not include fast food operations.
1414:
Hair stylists are among the service workers who are often tipped for their service in the United States.
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is typically included as part of bills at hotels and restaurants, tipping is generally not practiced in
5115:
4346:
3044:
285:
It is illegal to offer tips to some groups of workers, such as U.S. government workers and more widely
4663:
1937:
5120:
5105:
4533:, November 25, 2002, presents some examples of tipping discrepancies that led to some investigations.
2932:
2632:
1993:
326:
109:
94:
49:
922:
by card may also include the tip, but the tip is usually paid in cash when the card is handed over.
238:
Leaving some change on the restaurant table is one way of giving a gratuity to the restaurant staff.
3202:
2219:
1570:
in Australia—and some other places—generally prohibit tipping of gaming staff, as it is considered
1423:
1358:
698:
There are establishments that can accept tips but must be placed in designated tipping containers.
3521:
1072:). As restaurants are required to inform customers of any fees they charge, they usually list the
5049:
4019:
3969:
3396:
2549:
2468:
2246:"'It's the Legacy of Slavery': Here's the Troubling History Behind Tipping Practices in the U.S."
2102:"'It's the Legacy of Slavery': Here's the Troubling History Behind Tipping Practices in the U.S."
1998:
1604:
1566:
There is no tradition of tipping somebody who is just providing a service (e.g. a hotel porter).
357:
87:
5060:
4315:
3571:
3550:
2191:
1804:
1287:
reasonably be expected to be receiving tips to ensure that the tips are reported realistically.
5072:
4432:
4162:
4156:
3321:
2576:
2365:
2074:
707:
670:
100 or 1000 and the change is given as tip either directly to the waiter or left on the table.
3653:
2991:
2496:
1491:
In the last year the operation employed over 10 employees on a typical business day regularly.
1473:
Pay the employer share of social security and Medicare taxes based on the reported tip income.
3859:
http://www.huffingtonpost.ca/2012/06/11/restaurant-tips-ndp-ontario-labour-law_n_1587182.html
3781:
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1011:
4997:
3853:"Restaurant Tipping: Ontario NDP Wants Ban On Restaurants Skimming Tips". By Keith Leslie,
2196:
1677:
801:
Even though most people in the service industry are paid a living wage, tips (in Croatian:
330:, the word "tip" originated as a slang term and its etymology is unclear. According to the
2414:
8:
625:
first. Like many other countries in East Asia, Japanese people see tipping as insulting.
486:
4490:"Publication 3148, A Guide to Tip Income Reporting for Employees Who Receive Tip Income"
2787:
1488:
Customers tipping employees at the food or beverage operation must be a common practice.
1434:
The IRS states that employees making income from tips have three main responsibilities.
4377:
2079:
1653:
1028:
3180:
722:, bars and restaurants typically add a 10% service charge, which is subject to the 8%
134:
5055:
4290:
4166:
3786:
3633:
2302:
2284:
2273:"The payment of gratuities by customers in the United States: An historical analysis"
2170:
2132:
2052:
2002:
503:
294:
258:
4041:"QuĂŠhacer si… Te quieren cobrar la propina | Revista del Consumidor en LĂnea"
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1014:
is almost completely state-run and there is an obligatory social insurance system).
5130:
5029:
4280:
4016:"Qué hacer si te quieren cobrar la propina [Revista del Consumidor Webcast 211"
3776:
3370:
1705:
1608:
1378:
1258:
1205:
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341:
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the tips, a practice that is permitted in some provinces and forbidden in others.
196:
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3680:
3584:
3285:
3133:
1827:
1673:
962:
667:
626:
608:
430:
352:
4514:"Topic No. 761 Tips – Withholding and Reporting | Internal Revenue Service"
2886:
508:
Tipping may not be expected when a fee is explicitly charged for the service. A
4592:
2900:
2585:
2473:
2469:"A Mandatory Gratuity Is Just a Tip, and Thus Not Mandatory, a Prosecutor Says"
1665:
835:
614:
587:, some restaurants and hotels also started to charge gratuity since the 1980s.
509:
286:
251:
4044:
4015:
3965:
2607:
2272:
1709:
5099:
4294:
3790:
3628:
Davis, Bernard; Lockwood, Andrew; Alcott, Peter; Pantelidis, Ioannis (2012).
3344:
2288:
2136:
2056:
1393:, has caused for lower and lower gratuities being handed out at restaurants.
1342:
810:
418:
274:
266:
55:
4636:"New Tip Pooling Guidelines For Employers - Labor & Employment Law Blog"
4489:
4134:
3839:
3613:
3534:
Solbes achaca la inflaciĂłn a que no interiorizamos lo que significa un euro
3448:"How to Tip in Romania: When, who and how much to tip | Romania Experience"
2969:
2025:
1760:
1756:"Nigerian sergeant sacked for attempted bribe-taking caught on cameraphone"
1612:
1373:
740:
422:
403:
4185:
1410:
1325:, the Office of the Federal Prosecutor for the Consumer, for prosecution.
906:
5083:
5034:
5017:
4757:
4682:"Nearly two-thirds of Uber customers don't tip their drivers, study says"
4285:
4268:
3021:
2704:
450:
Tipping researcher Michael Lynn identifies five motivations for tipping:
438:
398:
278:
3071:
695:
There are establishments that strictly implement a "No tipping policy".
1795:"The Tipping Point: Will Service Charges Replace Voluntary Gratuities?"
1478:
beverage establishment must fall into all four categories shown below:
1390:
1279:
1220:
1049:
987:
793:
is customary is taxis, where bills may be rounded up to the next euro.
548:
345:
4513:
1676:
are illegal. And so it’s not inconceivable to me that there will be a
1623:
1333:
681:
Tipping is not customary in most areas and is not generally expected.
317:
4831:
CNBC: "Is Australia at a tipping point, literally?" By Katie Holliday
4401:"Amid persistent inflation, cash-strapped consumers are tipping less"
3806:"Should restaurants be barred from taking a share of a server's tip?"
3049:
1799:
1209:
775:
719:
596:
262:
4830:
3632:(5th ed.). Milton Park, Abingdon, Oxon: Routledge. p. 31.
1549:
Service charges are included with the bill and tipping is uncommon.
234:
76:
1575:
655:
622:
584:
492:
Revenue and Customs Commissioners v Annabel’s (Berkeley Square) Ltd
366:
362:
2049:
Die Wochenrechnungen und der Betrieb des Prager Dombaues 1372–1378
1245:, the customer can refuse to pay some or all of a service charge.
769:
Buskers often punctuate their performances with requests for tips.
3711:
2873:"Tipping etiquette in Czech Republic - How to tip & How much"
1657:
1571:
1322:
1023:
883:
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560:
536:
290:
4373:"Restaurant Tipping and Service Quality: A Tenuous Relationship"
3966:"Reporte Especial: ÂżDas propina? Revista del Consumidor TV 10.1"
2946:
5079:
article about San Diego restaurant which stopped accepting tips
4340:"Error 403 | Office of Research & Creative Activities"
2845:"Tipping in Prague: How to Tip in Restaurants, Bars and Cafés?"
1599:
1567:
1346:
1197:
958:
735:
250:) is a sum of money customarily given by a customer to certain
2859:"Tipping Etiquette in Prague and the Czech Republic Revisited"
1467:
Withhold employee share of social security and Medicare taxes.
4786:"National minimum wage – Pay – Fair Work Ombudsman"
3627:
2947:"Prague Safety Tips - Scams, Rip-off, Crimes, Pick-pocketing"
2831:"VĂte si rady se spropitnĂ˝m? ÄŚtyĹ™i tipy, jak na nÄ› - Novinky"
1765:
995:
618:
577:
4999:
The Itching Palm: A Study of the Habit of Tipping in America
4569:"Tip Recordkeeping and Reporting | Internal Revenue Service"
2608:"The Tip Creep - Why India Should Say No to Tipping Culture"
340:, meaning "to give; to hand, pass", which originated in the
5087:(1905) by Benj. F. Cobb through New York: Hurst and Company
3708:"Do I have to pay a service charge if the service is poor?"
3279:
Regional Law 21 (November 29, 2006), article 16 paragraph 3
2446:
2442:"Philadelphia: Theft Charges Dropped Against No-Tip Couple"
2125:"I dare you to read this and still feel good about tipping"
270:
27:
Sum of money customarily tendered to service sector workers
5090:
4066:"20 percent tip? Easier math makes paying the bill a snap"
3155:
765:
312:
4707:"Uber finally caves and adds a tipping option to its app"
3835:"Government has no ordinance in tussle for servers' tips"
2307:
1306:
1305:
the total bill before value added tax, "IVA" in English,
1224:
Golfers often tip the caddies who carry their golf clubs.
5002:. Philadelphia: The Penn Publishing Company. p. 51.
3892:"Wait staff hiding tips from the taxman, auditors find"
3940:. Culinarytravel.about.com. 2013-12-18. Archived from
3765:"The tipping dilemma: Restaurant gratuities in Canada"
3585:"National Minimum Wage and National Living Wage rates"
2169:. Jefferson, North Carolina: McFarland & Company.
1819:
4650:"Understanding the Tip Income Protection Act of 2018"
4460:"High-End Manhattan Bars Institute Mandatory Tipping"
1452:
1429:
457:
To supplement the server's income and make them happy
3564:
2660:"Practical information about Kuala Lumpur, Malaysia"
361:. Farquhar used the term after it had been "used in
3203:"So, who exactly should you be tipping in Ireland?"
1624:
Travellers following home rather than local customs
1444:
Report all tips on an individual income tax return.
1441:
Report tips to the employer, unless less than $ 20.
101:. Unsourced material may be challenged and removed.
4154:
4114:"Rules for Restaurant Gratuities | Chron.com"
2461:
1955:
1248:
4989:
2167:Tipping: An American social history of gratuities
5097:
2325:. Volume 38, Issue 4, August 2009, pages 641–647
1931:
1929:
1910:. freakonomics.com. June 3, 2013. Archived from
646:Tipping is not expected for occupations mostly.
4969:Rev. Dr. Barber II, William J. (17 July 2019).
4860:
3493:
2809:"Tipping in Austria: The Austria Tipping Guide"
2751:
2390:"newspaper: Confessions of a restaurant critic"
1005:
999:
970:
952:
376:(14th century) or directly from Medieval Latin
4155:Anastasio, Janet; Bevilaqua, Michelle (2000),
3960:
3958:
3828:
3826:
3758:
3756:
3179:. Whygoiceland.com. 2011-02-15. Archived from
2984:
2933:"Tipping in Czech Republic | Tripmasters"
2919:"Tipping in Prague: Who to Tip & How Much"
2725:
2542:
2407:
2358:"Tips, Gratuities, Service Charges and Troncs"
2321:Steven J. Holland. "Tipping as risk sharing."
2266:
2264:
2160:
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2156:
2154:
2152:
2068:
2066:
1788:
1786:
1784:
1782:
4090:"Tipping for a Buffet – Peggy Post Etiquette"
4043:. Revistadelconsumidor.gob.mx. Archived from
3297:"Practical information for visitors to Milan"
2545:"How Japan Has Perfected Hospitality Culture"
2519:"A few tips on handling gratuities worldwide"
2497:"Overview: Cruise line tipping (infographic)"
1926:
854:, lit. "drinking money") are not required in
257:Tips and their amount are a matter of social
4235:"Do You Know Where Your Tip Money Is Going?"
3993:. Learn4good.com. 2005-01-01. Archived from
3803:
3200:
2387:
1600:Inconsistency of percentage-based gratuities
1341:Tipping is a practiced social custom in the
4664:"Tip protection rider added to budget bill"
4309:"STAT 503 Case Study 1: Restaurant Tipping"
3955:
3832:
3823:
3753:
2754:"Where tipping is actually considered rude"
2261:
2217:
2149:
2063:
2051:(in German). Prague: O. Beyer. p. 44.
1852:
1779:
380:, "free gift", probably from earlier Latin
64:Learn how and when to remove these messages
3394:
1855:"The Economics & Etiquette of Tipping"
1848:
1846:
1721:
1719:
1147:In Russian language, a gratuity is called
5033:
4613:. Justice.gov. 1993-01-20. Archived from
4284:
3780:
3345:"Nei, du skal ikke gi tips pĂĄ restaurant"
2901:"Tipping in Prague | PragueHere.com"
2220:"The Restaurateur Who Got Rid Of Tipping"
2192:"How American tipping grew out of racism"
1208:word بخشش, often rendered in English as "
513:administrative fees, or processing cost.
222:Learn how and when to remove this message
161:Learn how and when to remove this message
5050:Collection of research papers on tipping
4563:
4561:
4559:
3878:"Ontario moves to protect servers' tips"
3469:Inside Slovenia: Tipping & Etiquette
3420:
2046:
1882:
1880:
1695:
1603:
1409:
1372:
1332:
1257:
1219:
957:(literally "intended for wine", a loose
905:
764:
320:, Germany (now Wrocław, Poland), in 1913
311:
307:
233:
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4254:
3917:Revenue Canada to Tax Wait Staff's Tips
3762:
3484:." Concierge.com. Retrieved 2007-04-22.
3482:Slovenia Travel Information: Fact Sheet
2959:
2440:Johnson, Danielle (November 24, 2009).
2439:
2270:
2189:
2164:
2072:
1902:
1900:
1898:
1896:
1843:
1716:
1495:
14:
5098:
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4673:
4593:"Frequently Asked Questions, Per Diem"
4232:
4228:
4226:
3769:Journal of Tourism and Leisure Studies
3421:Braathen, Frøydis (January 17, 2012).
2784:"Some Interesting Facts About Albania"
2700:"South Korea: Tipping & Etiquette"
2564:
2226:(Podcast). WNYC. Event occurs at 5:04
2018:
1825:
1698:Journal of Service Theory and Practice
1117:Hotell- og Restaurantarbeiderforbundet
874:) is not required and never expected.
445:
425:and other commercial establishments".
4995:
4399:Dickler, Jessica (25 November 2022).
3471:". TripAdvisor. Retrieved 2007-04-22.
3395:Slettevold, Andreas (July 14, 2013).
2752:Schneider, Kate (30 September 2013).
2516:
2510:
1961:
1890:. John Wiley & Sons, Feb 14, 2013
1877:
1829:Employees and Independent Contractors
1262:Tipping options on a chip card reader
1243:Supply of Goods and Services Act 1982
744:in "False Gratuity" on July 9, 2013.
5015:
4944:"Are Canadian Tourists Bad Tippers?"
4748:
4729:
4536:
4370:
4301:
4266:
4251:
4186:"Minimum Wages for Tipped Employees"
3494:elEconomista.es (January 13, 2009).
2992:"What To Do in Denmark: Restaurants"
2499:. Cruiseaway.com.au Blog. 2016-09-14
1981:
1964:"What is the origin of the word tip"
1893:
1753:
497:
463:To avoid disapproval from the server
172:
99:adding citations to reliable sources
70:
29:
4918:"The mechanics of tipping US-style"
4811:"Tasmanian Gaming Control Act 1993"
4670:
4417:
4223:
2277:International Journal of Management
2271:Mentzer, Marc S. (September 2013).
1962:Daven, Hiskey (14 September 2012).
1935:
1792:
1646:
1470:Report this information to the IRS.
1267:on Canadian tourists often suffer.
980:
583:In cities bordering Hong Kong like
24:
5009:
4897:"A tip on how to get good service"
3782:10.18848/2470-9336/CGP/v06i02/1-10
3763:Mentzer, Marc S. (December 2021).
3423:"Driks gĂĄr utover yrkesstoltheten"
3368:
3342:
3129:"Hungary: Tipping & Etiquette"
2340:webarchive.nationalarchives.gov.uk
2190:Shanker, Deena (9 February 2016).
1863:The Centre for Independent Studies
1853:Videbeck, Steen (Summer 2004–05).
1453:Employer taxation responsibilities
1430:Employee taxation responsibilities
1396:
25:
5142:
5043:
4788:. Fairwork.gov.au. Archived from
4705:Hawkins, Andrew J. (2017-06-20).
4680:Hawkins, Andrew J. (2019-10-21).
4427:. Vol. 87. 1988. p. 18.
3017:"France: Tipping & Etiquette"
2887:"Tipping in Prague - Advice/Tips"
2073:Wachter, Paul (October 9, 2008).
1513:
1337:A server at Luzmilla's restaurant
1215:
817:
417:The practice of tipping began in
289:, as the tips may be regarded as
199:and remove advice or instruction.
45:This article has multiple issues.
5022:Journal of Economic Perspectives
4962:
4935:
4910:
4889:
4836:
4824:
4803:
4778:
4723:
4698:
4656:
4642:
4628:
4603:
4585:
4524:
4506:
4482:
4473:
4452:
4392:
4364:
4332:
4273:Journal of Economic Perspectives
4199:
4178:
4158:The Everything Wedding Checklist
4148:
4127:
4106:
4082:
4058:
4033:
3736:
3496:"Devuélvame el cambio por favor"
3042:
2676:"Tipping etiquette for Pakistan"
2633:"How & when to Tip in Iran?"
2584:. 30 August 2005. Archived from
2019:Hendel, John (October 1, 2010).
1888:Managerial Economics for Dummies
1522:
1328:
177:
75:
34:
4971:"The Racist History of Tipping"
4022:from the original on 2021-12-11
4008:
3983:
3972:from the original on 2021-12-11
3930:
3909:
3884:
3870:
3847:
3804:Leung, Wency (April 30, 2018).
3797:
3730:
3700:
3668:
3646:
3621:
3601:
3577:
3539:
3526:
3514:
3487:
3474:
3461:
3440:
3414:
3388:
3362:
3336:
3306:
3303:. Retrieved on 21 January 2018.
3290:
3272:
3247:
3233:
3219:
3194:
3169:
3148:
3121:
3100:
3082:
3064:
3045:"Restaurant Tipping in Germany"
3036:
3009:
2953:
2939:
2925:
2911:
2893:
2879:
2865:
2851:
2837:
2823:
2801:
2776:
2745:
2726:Stafford, Paul (16 June 2011).
2719:
2692:
2668:
2653:
2639:
2625:
2600:
2536:
2517:Loose, Cindy (April 27, 2006).
2489:
2433:
2381:
2350:
2328:
2315:
2295:
2238:
2211:
2183:
2117:
2094:
2040:
2012:
1754:Mark, Monica (August 8, 2013).
1574:. For example, in the state of
1504:
1464:Withhold employee income taxes.
1249:North America and the Caribbean
986:), often written in English as
872:jootraha, lit. "drinking money"
414:in Latin was recorded in 1372.
369:, or illicit money exchanges."
86:needs additional citations for
53:or discuss these issues on the
5126:Services sector of the economy
3927:. HalifaxLive.com. 2005-05-23.
3314:"Den store guiden til tipsing"
2323:The Journal of Socio-Economics
2218:Dan Pashman (2 January 2017).
1793:Bly, Laura (August 25, 2005).
1747:
1689:
1664:Lynn states of tipping: "It’s
1581:
1091:
951:The Hungarian word for tip is
701:
676:
13:
1:
5016:Azar, Ofer H. (Spring 2020).
4968:
4868:"Tipping and service charges"
4462:. CBS New York. November 2010
4233:Strong, Andrea (2018-06-12).
3833:Corey Mintz (16 April 2009).
3201:DailyEdge.ie (21 July 2015).
3108:"Online Etymology Dictionary"
2572:"What to tip when travelling"
2543:Strand, Oliver (1 May 2014).
1727:"5. Administrative Personnel"
1683:
1632:
1594:
542:
4941:
4874:. 2006-04-10. Archived from
4844:"Current minimum wage rates"
4267:Azar, Ofer H. (2020-05-01).
4161:, F+W Publications, p.
3684:. 8 May 2014. Archived from
3676:"Restaurant service is poor"
3630:Food and beverage management
3536:" El Mundo, 15 December 2007
2728:"Tipping etiquette in Korea"
1557:
1461:Retain employee tip reports.
1290:
1083:
713:
706:Tipping is not customary in
692:discretion of the customer.
590:
520:
7:
4942:Byrnes, Mark (4 May 2015).
4773:How to Ship Internationally
4767:September 27, 2007, at the
3737:O'Shei, Tim (May 3, 2015).
3547:"Tipping Customs in Sweden"
2388:Trevor White (2006-08-20).
2336:"UK Government Web Archive"
1942:Online Etymology Dictionary
1908:"Should Tipping be Banned?"
1732:Code of Federal Regulations
1544:
1405:
1158:
1012:Hungary's healthcare system
661:
649:
551:, tipping is not expected.
460:For improved future service
333:Online Etymology Dictionary
10:
5147:
5111:Food and drink terminology
5018:"The Economics of Tipping"
4996:Scott, William R. (1916).
4899:. stuff.co.nz. 2 June 2012
4269:"The Economics of Tipping"
3094:www.gesetze-im-internet.de
2732:guidetokorea.wordpress.com
2612:Blog of Kannukutty Organic
2021:"The Case Against Tipping"
1552:
1527:
1122:
1035:
1017:
946:
901:
877:
861:
845:
796:
787:
760:
606:
554:
530:
501:
5091:The Original Tipping Page
5084:Jack Henderson on Tipping
4211:Economic Policy Institute
4116:. Smallbusiness.chron.com
2047:Neuwirth, Joseph (1890).
1994:Oxford English Dictionary
1710:10.1108/JSTP-07-2014-0148
1535:
1299:
1253:
1191:
1179:
1142:
1103:
936:Sometimes a sign reading
889:
814:common for taxi drivers.
755:
729:
525:
327:Oxford English Dictionary
269:in bars and restaurants,
5056:The Trouble with Tipping
4531:IRS Bulletin No. 2002–47
3284:January 1, 2011, at the
3072:"DEUTSCHLAND RUNDET AUF"
1438:Keep a daily tip record.
1359:Fair Labor Standards Act
1167:
1055:
747:
724:Goods & Services Tax
632:
602:
571:
479:
4872:Immigration new Zealand
4479:Florida statute 509.214
4018:. YouTube. 2013-02-28.
3397:"Ă… gi tips er en uting"
3318:reisetips.nettavisen.no
3090:"§ 3 EStG - Einzelnorm"
2962:"Drikkepenge eller ej?"
2550:The Wall Street Journal
2165:Segrave, Kerry (1998).
1999:Oxford University Press
1826:Morgan, Daniel (1990).
1127:The amount of the tip (
1004:("gratitude money") or
641:
566:
473:principal–agent problem
302:principal–agent problem
4848:Employment New Zealand
4371:Lynn, Michael (2001).
3076:Deutschland rundet auf
2577:Television New Zealand
2366:HM Revenue and Customs
1651:In the episode of the
1616:
1415:
1381:
1338:
1263:
1225:
1006:
1000:
971:
966:
953:
911:
770:
321:
239:
4188:. Department of Labor
3857:. Posted: 06/11/2012
3749:on November 23, 2020.
3241:"Expenses and travel"
3227:"Tips and Gratuities"
2972:on September 21, 2017
2960:Kønigshøfer, Jørgen.
1607:
1413:
1376:
1336:
1282:on it. In July 2012,
1276:Canada Revenue Agency
1261:
1231:National Minimum Wage
1223:
1204:(lit. gift, from the
909:
768:
487:pay-as-you-earn taxes
315:
308:Etymology and history
293:. A fixed percentage
237:
5035:10.1257/jep.34.2.215
4286:10.1257/jep.34.2.215
3369:Madsen, Jon Erland.
3324:on November 24, 2020
3177:"Tipping in Iceland"
2477:. September 25, 2004
2346:on February 4, 2011.
2197:Quartz (publication)
1678:class-action lawsuit
1496:US federal employees
1113:Oslo Servitørforbund
358:The Beaux' Stratagem
197:rewrite this article
95:improve this article
4813:. Thelaw.tas.gov.au
4730:Fottrell, Quentin.
4425:Restaurant Business
3718:on 23 February 2015
3688:on 23 February 2015
3654:"Tipping in Europe"
2833:. 17 February 2019.
1807:on 9 September 2005
446:Reasons for tipping
5066:2016-12-21 at the
4495:. Internal Revenue
4378:Cornell University
3923:2007-09-28 at the
3915:McCracken, D. L. "
3864:2020-11-25 at the
3855:The Canadian Press
3810:The Globe and Mail
3617:. 12 October 2015.
3255:"Tipping in Italy"
2905:www.praguehere.com
2811:. January 22, 2018
2080:The New York Times
1886:Robert J. Graham.
1617:
1416:
1382:
1339:
1264:
1226:
969:) or colloquially
912:
771:
322:
240:
5116:Hotel terminology
4975:Politico Magazine
4948:Bloomberg CityLab
4440:Missing or empty
4172:978-1-58062-456-5
4094:Good Housekeeping
3572:Tipping in Turkey
2764:on 20 August 2016
1968:Today I Found Out
1936:Douglas, Harper.
1914:on March 22, 2021
1735:. January 1, 2008
1643:of inferiority".
1609:Crossing sweepers
504:Mandatory tipping
498:Mandatory tipping
324:According to the
232:
231:
224:
214:
213:
190:a manual or guide
171:
170:
163:
145:
68:
16:(Redirected from
5138:
5121:Household income
5106:Customer service
5061:Tipping in Spain
5039:
5037:
5004:
5003:
4993:
4987:
4986:
4984:
4982:
4966:
4960:
4959:
4957:
4955:
4939:
4933:
4932:
4930:
4929:
4914:
4908:
4907:
4905:
4904:
4893:
4887:
4886:
4884:
4883:
4864:
4858:
4857:
4855:
4854:
4840:
4834:
4828:
4822:
4821:
4819:
4818:
4807:
4801:
4800:
4798:
4797:
4782:
4776:
4755:
4746:
4745:
4743:
4742:
4727:
4721:
4720:
4718:
4717:
4702:
4696:
4695:
4693:
4692:
4677:
4668:
4667:
4666:. 22 March 2018.
4660:
4654:
4653:
4652:. 24 April 2018.
4646:
4640:
4639:
4638:. 10 April 2018.
4632:
4626:
4625:
4623:
4622:
4607:
4601:
4600:
4589:
4583:
4582:
4580:
4579:
4565:
4534:
4528:
4522:
4521:
4510:
4504:
4503:
4501:
4500:
4494:
4486:
4480:
4477:
4471:
4470:
4468:
4467:
4456:
4450:
4449:
4443:
4438:
4436:
4428:
4421:
4415:
4414:
4412:
4411:
4396:
4390:
4389:
4387:
4385:
4368:
4362:
4361:
4359:
4357:
4352:on March 8, 2017
4351:
4345:. Archived from
4344:
4336:
4330:
4329:
4327:
4326:
4320:
4314:. Archived from
4313:
4305:
4299:
4298:
4288:
4264:
4249:
4248:
4246:
4245:
4230:
4221:
4220:
4218:
4217:
4203:
4197:
4196:
4194:
4193:
4182:
4176:
4175:
4152:
4146:
4145:
4139:
4131:
4125:
4124:
4122:
4121:
4110:
4104:
4103:
4101:
4100:
4086:
4080:
4079:
4077:
4076:
4062:
4056:
4055:
4053:
4052:
4037:
4031:
4030:
4028:
4027:
4012:
4006:
4005:
4003:
4002:
3987:
3981:
3980:
3978:
3977:
3962:
3953:
3952:
3950:
3949:
3934:
3928:
3913:
3907:
3906:
3904:
3903:
3888:
3882:
3881:
3874:
3868:
3851:
3845:
3844:
3830:
3821:
3820:
3818:
3816:
3801:
3795:
3794:
3784:
3760:
3751:
3750:
3745:. Archived from
3743:The Buffalo News
3734:
3728:
3727:
3725:
3723:
3714:. Archived from
3704:
3698:
3697:
3695:
3693:
3672:
3666:
3665:
3663:
3661:
3650:
3644:
3643:
3625:
3619:
3618:
3605:
3599:
3598:
3596:
3595:
3581:
3575:
3568:
3562:
3561:
3559:
3558:
3549:. Archived from
3543:
3537:
3530:
3524:
3518:
3512:
3511:
3509:
3507:
3491:
3485:
3478:
3472:
3465:
3459:
3458:
3456:
3455:
3444:
3438:
3437:
3435:
3433:
3418:
3412:
3411:
3409:
3407:
3392:
3386:
3385:
3383:
3381:
3366:
3360:
3359:
3357:
3355:
3343:Blaker, Magnus.
3340:
3334:
3333:
3331:
3329:
3320:. Archived from
3310:
3304:
3294:
3288:
3276:
3270:
3269:
3267:
3265:
3251:
3245:
3244:
3237:
3231:
3230:
3223:
3217:
3216:
3214:
3213:
3198:
3192:
3191:
3189:
3188:
3173:
3167:
3166:
3164:
3163:
3156:"Tip Calculator"
3152:
3146:
3145:
3143:
3141:
3125:
3119:
3118:
3116:
3115:
3110:. Etymonline.com
3104:
3098:
3097:
3086:
3080:
3079:
3068:
3062:
3061:
3059:
3057:
3043:Hill, Danielle.
3040:
3034:
3033:
3031:
3029:
3013:
3007:
3006:
3004:
3002:
2988:
2982:
2981:
2979:
2977:
2968:. Archived from
2957:
2951:
2950:
2943:
2937:
2936:
2929:
2923:
2922:
2915:
2909:
2908:
2897:
2891:
2890:
2883:
2877:
2876:
2875:. 20 April 2022.
2869:
2863:
2862:
2855:
2849:
2848:
2841:
2835:
2834:
2827:
2821:
2820:
2818:
2816:
2805:
2799:
2798:
2796:
2795:
2786:. Archived from
2780:
2774:
2773:
2771:
2769:
2760:. Archived from
2749:
2743:
2742:
2740:
2738:
2723:
2717:
2716:
2714:
2712:
2696:
2690:
2689:
2687:
2686:
2680:www.whototip.net
2672:
2666:
2657:
2651:
2650:
2643:
2637:
2636:
2629:
2623:
2622:
2620:
2619:
2604:
2598:
2597:
2595:
2593:
2568:
2562:
2561:
2559:
2557:
2540:
2534:
2533:
2531:
2529:
2514:
2508:
2507:
2505:
2504:
2493:
2487:
2486:
2484:
2482:
2465:
2459:
2458:
2456:
2454:
2437:
2431:
2430:
2428:
2426:
2415:"Service Charge"
2411:
2405:
2404:
2402:
2401:
2385:
2379:
2378:
2376:
2374:
2369:. March 28, 2014
2362:
2354:
2348:
2347:
2342:. Archived from
2332:
2326:
2319:
2313:
2312:
2311:. 26 March 2016.
2303:"Why do we tip?"
2299:
2293:
2292:
2268:
2259:
2258:
2256:
2255:
2242:
2236:
2235:
2233:
2231:
2215:
2209:
2208:
2206:
2204:
2187:
2181:
2180:
2162:
2147:
2146:
2144:
2143:
2121:
2115:
2114:
2112:
2111:
2098:
2092:
2091:
2089:
2087:
2070:
2061:
2060:
2044:
2038:
2037:
2035:
2033:
2016:
2010:
1997:. 2nd ed. 1989.
1985:
1979:
1978:
1976:
1974:
1959:
1953:
1952:
1950:
1948:
1933:
1924:
1923:
1921:
1919:
1904:
1891:
1884:
1875:
1874:
1872:
1870:
1859:
1850:
1841:
1840:
1838:
1836:
1823:
1817:
1816:
1814:
1812:
1803:. Archived from
1790:
1777:
1776:
1774:
1772:
1751:
1745:
1744:
1742:
1740:
1723:
1714:
1713:
1693:
1640:The Itching Palm
1379:King David Hotel
1284:The Toronto Star
1009:
1003:
982:
974:
956:
246:(often called a
227:
220:
209:
206:
200:
188:is written like
181:
180:
173:
166:
159:
155:
152:
146:
144:
103:
79:
71:
60:
38:
37:
30:
21:
5146:
5145:
5141:
5140:
5139:
5137:
5136:
5135:
5096:
5095:
5068:Wayback Machine
5052:by Michael Lynn
5046:
5012:
5010:Further reading
5007:
4994:
4990:
4980:
4978:
4967:
4963:
4953:
4951:
4940:
4936:
4927:
4925:
4916:
4915:
4911:
4902:
4900:
4895:
4894:
4890:
4881:
4879:
4866:
4865:
4861:
4852:
4850:
4842:
4841:
4837:
4829:
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4809:
4808:
4804:
4795:
4793:
4784:
4783:
4779:
4769:Wayback Machine
4756:
4749:
4740:
4738:
4728:
4724:
4715:
4713:
4703:
4699:
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4688:
4678:
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4577:
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4337:
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4324:
4322:
4318:
4311:
4307:
4306:
4302:
4265:
4252:
4243:
4241:
4231:
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3925:Wayback Machine
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3866:Wayback Machine
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3681:Citizens Advice
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3500:elEconomista.es
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3367:
3363:
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3351:
3341:
3337:
3327:
3325:
3312:
3311:
3307:
3301:Meet The Cities
3295:
3291:
3286:Wayback Machine
3277:
3273:
3263:
3261:
3259:tours-italy.com
3253:
3252:
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3134:TripAdvisor.com
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3015:
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2899:
2898:
2894:
2889:. 9 March 2010.
2885:
2884:
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2861:. 25 June 2018.
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2673:
2669:
2664:Meet The Cities
2658:
2654:
2645:
2644:
2640:
2635:. 19 July 2017.
2631:
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2212:
2202:
2200:
2188:
2184:
2177:
2163:
2150:
2141:
2139:
2129:Washington Post
2123:
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2118:
2109:
2107:
2100:
2099:
2095:
2085:
2083:
2071:
2064:
2045:
2041:
2031:
2029:
2017:
2013:
1986:
1982:
1972:
1970:
1960:
1956:
1946:
1944:
1934:
1927:
1917:
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1791:
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1768:
1752:
1748:
1738:
1736:
1725:
1724:
1717:
1694:
1690:
1686:
1674:protected class
1668:. Yes, and the
1649:
1635:
1626:
1602:
1597:
1584:
1560:
1555:
1547:
1538:
1530:
1525:
1516:
1507:
1498:
1455:
1432:
1408:
1399:
1397:Service charges
1377:Waiters at the
1331:
1302:
1293:
1256:
1251:
1218:
1194:
1182:
1170:
1161:
1145:
1125:
1106:
1094:
1086:
1058:
1038:
1020:
949:
938:Aufrunden bitte
904:
892:
880:
864:
848:
840:To je v pořádku
820:
799:
790:
763:
758:
750:
732:
716:
704:
685:he/she wishes.
679:
664:
652:
644:
635:
627:The Tip Project
611:
609:The Tip Project
605:
593:
574:
569:
557:
545:
533:
528:
523:
506:
500:
482:
466:A sense of duty
448:
431:noblesse oblige
353:George Farquhar
310:
287:police officers
228:
217:
216:
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210:
204:
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194:
182:
178:
167:
156:
150:
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104:
102:
92:
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39:
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28:
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12:
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5134:
5133:
5128:
5123:
5118:
5113:
5108:
5094:
5093:
5088:
5080:
5077:New York Times
5070:
5058:
5053:
5045:
5044:External links
5042:
5041:
5040:
5028:(2): 215–236.
5011:
5008:
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4961:
4934:
4909:
4888:
4859:
4835:
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4331:
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4279:(2): 215–236.
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4007:
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3699:
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3639:978-0415506908
3638:
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3600:
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3563:
3538:
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3513:
3486:
3473:
3460:
3439:
3427:aftenposten.no
3413:
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3120:
3099:
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3035:
3008:
2996:geographia.com
2983:
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2938:
2924:
2910:
2892:
2878:
2864:
2850:
2847:. 21 May 2023.
2836:
2822:
2800:
2775:
2744:
2718:
2691:
2667:
2652:
2638:
2624:
2599:
2588:on 10 May 2015
2563:
2535:
2509:
2488:
2474:New York Times
2460:
2432:
2421:. June 2, 2019
2406:
2380:
2349:
2327:
2314:
2294:
2283:(3): 108–120.
2260:
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2210:
2182:
2175:
2148:
2116:
2093:
2062:
2039:
2011:
1980:
1954:
1925:
1892:
1876:
1842:
1818:
1778:
1746:
1715:
1704:(6): 796–812.
1687:
1685:
1682:
1666:discriminatory
1648:
1647:Discrimination
1645:
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1625:
1622:
1601:
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1515:
1514:Discrimination
1512:
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1497:
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1216:United Kingdom
1214:
1200:, tipping, or
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1037:
1034:
1019:
1016:
1007:paraszolvencia
948:
945:
903:
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891:
888:
879:
876:
863:
860:
847:
844:
836:Czech Republic
819:
818:Czech Republic
816:
798:
795:
789:
786:
762:
759:
757:
754:
749:
746:
731:
728:
715:
712:
708:Korean culture
703:
700:
678:
675:
663:
660:
651:
648:
643:
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634:
631:
615:service charge
604:
601:
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589:
573:
570:
568:
565:
556:
553:
544:
541:
532:
529:
527:
524:
522:
519:
510:service charge
502:Main article:
499:
496:
481:
478:
468:
467:
464:
461:
458:
455:
447:
444:
309:
306:
295:service charge
275:tattoo artists
252:service sector
230:
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212:
211:
185:
183:
176:
169:
168:
83:
81:
74:
69:
43:
42:
40:
33:
26:
9:
6:
4:
3:
2:
5143:
5132:
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5119:
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5000:
4992:
4976:
4972:
4965:
4949:
4945:
4938:
4923:
4919:
4913:
4898:
4892:
4878:on 2013-01-16
4877:
4873:
4869:
4863:
4849:
4845:
4839:
4832:
4827:
4812:
4806:
4792:on 2023-03-25
4791:
4787:
4781:
4774:
4770:
4766:
4763:
4762:Cultural Tips
4759:
4754:
4752:
4737:
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4726:
4712:
4708:
4701:
4687:
4683:
4676:
4674:
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4659:
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4645:
4637:
4631:
4617:on 2014-01-14
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4455:
4447:
4434:
4433:cite magazine
4426:
4420:
4406:
4402:
4395:
4380:
4379:
4374:
4367:
4348:
4341:
4335:
4321:on 2013-01-16
4317:
4310:
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4130:
4115:
4109:
4095:
4091:
4085:
4071:
4067:
4061:
4047:on 2013-11-10
4046:
4042:
4036:
4021:
4017:
4011:
3997:on 2013-11-10
3996:
3992:
3986:
3971:
3967:
3961:
3959:
3944:on 2013-11-12
3943:
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3879:
3873:
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3815:September 20,
3811:
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3717:
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3703:
3687:
3683:
3682:
3677:
3671:
3656:. Auto Europe
3655:
3649:
3641:
3635:
3631:
3624:
3616:
3615:
3610:
3604:
3590:
3586:
3580:
3573:
3567:
3553:on 2017-03-21
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3548:
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3517:
3506:September 20,
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3349:nettavisen.no
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3208:
3207:TheJournal.ie
3204:
3197:
3183:on 2011-12-26
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3158:. tipcalc.net
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2804:
2790:on 2008-11-20
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2028:
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2015:
2008:
2007:0-19-861186-2
2004:
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1984:
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1670:Supreme Court
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1523:South America
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1080:on the menu.
1079:
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1041:taxi driver.
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