Split a tip pool by hours and points
German rules, for people working in Germany. €100 shared by three equally weighted people gives €33.34, €33.33 and €33.33. Every cent is allocated. Names are optional.
Example using the displayed inputs
Model calculation for Germany, subject to the assumptions below.
- Amount to distribute
- €100.00
- Total weighted hours
- 24
- Amount per weighted hour (display rounded)
- €4.17
- Person 1: €33.34 (33.3 %)
- Person 2: €33.33 (33.3 %)
- Person 3: €33.33 (33.3 %)
- Arithmetic distribution only; entitlement and tax exemption are not assessed.
How the shares are calculated
Each weight is hours × agreed points. The pool is divided in proportion to those weights. Whole cents are allocated first; remaining cents go to the largest fractional remainders. Equal remainders are resolved in the order of the rows.
Why can one person receive one cent more?
€100 cannot be divided into three equal cent amounts. With identical weights, the remaining cent goes to the first row. Agree the order together before calculating.
Does the calculator recommend these points?
No. They represent your team's previously agreed distribution. The calculator does not decide entitlement, ownership or fairness.
Are the shares tax-exempt?
That is not assessed here. Under German § 3 no. 51 EStG, tips that guests give employees voluntarily, without any legal obligation and on top of the amount due, are tax-exempt. A mandatory service charge on the bill is not such a tip. Cash, card payment or a shared pool do not by themselves decide the exemption. The rule does not apply to shares for owners or self-employed people, because they are not employees.
Are names stored?
Names are optional and used only in the currently open page. Entries are neither sent nor stored by the calculator. Printing includes the displayed information. Reloading clears your entries.
Sources and review date
Sources reviewed: 20 October 2026; incomplete full-text checks are marked.
- § 3 no. 51 EStG: tips (J16) · 2026-01-01 · 2026-10-20
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General information, not tax or legal advice and not a payroll calculation. We calculate carefully using the stated German rules, but we cannot rule out errors. Your case may differ. Ask your payroll office, a tax adviser or your health insurer. Your entries stay in your browser; we do not store or send them.
Drafted with AI assistance.