When National Insurance and PAYE is due on tips, gratuities and service charges (E24) - GOV.UK (www.gov.uk)
When National Insurance and PAYE is due on tips, gratuities and service charges (E24)
Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
From:
HM Revenue & Customs
Published
28 March 2014
Last updated
5 May 2022 — See all updates
Get emails about this page
Documents
Guidance on tips, gratuities, service charges and troncs
HTML
Details
This guidance explains how employers and anyone responsible for sharing tips (including troncmasters), should treat tips, gratuities and service charges for:
Income Tax
National Insurance contributions
National Minimum Wage
VAT
Published 28 March 2014
Last updated 5 May 2022 + show all updates
Get emails about this page
Print this page
Related content
Employee gets tips, gratuities or service charges through a tronc
National minimum wage: code of best practice on service charges, tips, gratuities and cover charges
Payroll forms, tables and helpbooks for employers
Tables A: Pay adjustment tables
Collection
Payroll forms, tables and helpbooks for employers
