Tip Economy: Tourism Employment Beyond the Payroll

At the peak of the summer season, a significant share of millions of tourism workers’ income remains outside both payroll systems and Social Security Institution (SGK) records. The removal of mandatory service charges as of January 30, 2026 has further deepened this gap.

This special report examines the scale of the tipping economy, the payroll and social security blind spots it creates, and the risks it poses for employers, supported by data and analysis.

Prepared for HR Directors, CHROs, CFOs, and employers in the tourism and hospitality sectors.