It has been agreed with the Tax Administration that the compulsory employee contribution for HOP will be charged to the employee's gross salary. This is because the contribution constitutes negative wages. See also the definition of contributory wage.

HOP is an agreement from the hospitality industry collective labour agreement 2024. In it, employers and employees have agreed to invest together in the future of the sector. All companies and employees in the hospitality industry contribute to this. That joint contribution is used for initiatives that make the entire sector stronger, such as:

• improving working conditions;
• campaigns promoting working in the hospitality industry;
• better connection between education and practice;
• innovative projects that future-proof the sector.