



Signs your tronc arrangement may need a review
Tips or service charge are distributed through payroll.
The employer influences how tips are allocated.
The troncmaster may not be fully independent of the business.
Your arrangement has not been reviewed since tipping legislation changed the legal requirements.
You are unsure whether your current set up meets the strict conditions for the 13.8% HMRC NIC exemption.
You are introducing or expanding a service charge.

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