Which code can be used for the payment of tips/tip money?
There are several kind of tip payments:
1) untaxed tips payments;
2) taxed tips payments and
3) taxed tips payments but the employee already received the tip money.
In case of 1 you should duplicate wage code 410 and name it something like 'Untaxed tips payment'. Code 410 is untaxed but it does not end up under 'untaxed allowances' in the Annual Wage Tax Card (in Dutch; Jaaropgaaf, Loonbelastingkaart or Loonopgaaf). Other untaxed allowance codes like code 420 to 450 will end up under 'untaxed allowances' in the Annual Employee Document.
In case of 2 you should duplicate wage code 140 and name it something like 'Taxed tips payment'. Code 140 is taxed and SVB/SZV wage.
In case of 3 the employee did already receive the tip money (for example 'cash'), but it still has to be taxed in the payroll. In that case you have to use wage code 540 Fringe benefit gratuities/tips. This wage code is wages in kind and only adds the amount entered in the base salary for wage tax and social premiums. So wage code 540 is also taxed and SVB/SZV wage.