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Member States shall review various types of income in kind and types of activities where tipping is most common with the view to making exhaustiveness adjustments to GDP where appropriate. Member States shall also review the methods for those adjustments to ensure their reliability. These reviews shall be made at least every five years, starting with the 2025-2029 GNI verification cycle.
The review of various types of income in kind referred to in Article 11 shall cover the following items: (a) the services of vehicles or other durables provided for the personal use of employees; (b) meals and drinks, including those consumed when travelling on business; (c) price reductions obtained in free or subsidised canteens, or obtained with luncheon vouchers; (d) transportation to and from work; (e) goods and services produced as outputs from the employer’s own processes of production, for instance, food and drinks; (f) free accommodation/housing contributions; (g) loans to employees at reduced rates of interest; (h) all other types of income in kind that are deemed quantitatively significant.
The review of activities where tipping is most common, referred to in Article 11, shall cover the following: (a) taxis; (b) restaurants; (c) hotels; (d) hairdressers; (e) all other activities for which tipping is deemed quantitatively significant.
Member States shall compare their estimates of income in kind with the results of the four-yearly EU labour cost surveys as the surveys also include information on income in kind. This comparison shall be made each time the results of the EU labour cost survey become available.
1. Member States shall include in the GNI Inventory an outline description of the tax rules applicable to income in kind and tips or gratuities. The GNI Inventory shall also include an explanation of the manner in which the estimation of GDP takes due account of these rules (e.g. by considering how they impact the source data and consequently the potential need for adjustments). This shall start with the GNI Inventory following the 2025-2029 GNI verification cycle. 2. If adjustments for specific items are made, the data sources and the method of calculation shall be described and the value of the adjustment shall be stated. 3. Member States shall also describe in the GNI Inventory the results of the reviews referred to in Article 11 and the results of the comparison referred to in Article 14 and provide a justification and description of related modifications, where appropriate. This shall start with the GNI Inventory following the 2025-2029 GNI verification cycle.
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