How Much Should I Tip for the Holidays?

N E W  Y O R K, Dec. 11 -- The holiday season is a time of giving and gratitude — and for most of us that means tipping everyone from the apartment building doorman to the person who delivers the Sunday newspaper.

Americans paid out an estimated $14 billion in tips last year, according to the Internal Revenue Service. The gratuities flow particularly fast around the holidays, when tipping becomes as common as mistletoe and eggnog.

Tipping dates back to the Roman Empire, but to this day, not everyone quite understands the rules and customs of tipping. Here are my suggestions on tipping etiquette: how you should tip, who you should tip, and how much you should give.

Tipping Guidelines

When tipping with cash, you should pay it directly to the individual. For those who live in communities where there are "tipping funds," as is common in high-rise buildings, give the tip directly to the individual who provides the service. Putting a face to the gift makes the act more meaningful and more memorable for the individual receiving the tip. A personal card is not only proper etiquette, but also ensures your gift is not lost in the holiday shuffle.

Here are the categories of people you should tip. (There is also advice on who you should not give cash tips to.)

Personal Care: This category is for the individuals who help with your personal grooming — those who save you from bad hair days or fix the broken nail in an emergency. For frequent customers, the proper holiday tip for a hairdresser, barber, manicurist or massage therapist is equal to the price paid for one visit. For a $40 haircut, give a $40 holiday tip. For non-regulars, an appropriate holiday tip ranges from $10 to $25.

Child-Care Givers: Baby sitters who come from time to time should be awarded the equivalent of one day's earnings. Give day-care providers a nice gift or gift certificate instead of cash. For a full-time nanny, the "holiday bonus" should be equivalent to one or two weeks of salary.