Irish Independent: Do I have to pay tax on tips in my minimum wage restaurant job?

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It is an individual’s responsibility to pay any tax owing on tips, according to the commercial director of Taxback.com Eileen Devereux. This means that if you do regularly receive cash tips throughout the year, you should start to keep a record and declare them on what is called a Form 12, available through Revenue.

https://www.independent.ie/business/personal-finance/do-i-have-to-pay-tax-on-tips-in-my-minimum-wage-restaurant-job-38145935.html