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Official guidance
National Insurance Manual

NIM02940CO · Tips, gratuities and service charges: Tronc arrangements

  • NIM02941 · About troncs
  • NIM02942 · Appointing a troncmaster
  • NIM02943 · Employer withholds payments from a tronc
  • NIM02945 · Employer indirectly allocates payments from the tronc
  • NIM02950 · Tips, gratuities and service charges: Troncs: Right to participate in a tronc
  • NIM02952 · Secondary contributor decides who will receive payments from tronc
  • NIM02953 · Secondary contributor requests amendments to tronc rules
  • NIM02956 · Examples: Example 1 - Troncmaster required to operate tronc in accordance with employer's wishes
  • NIM02957 · Examples: Example 2 - Employer guarantees a minimum amount employees will get from the tronc
  1. Tips, gratuities and service charges: contents
  2. Tips, gratuities and service charges: Tronc arrangements: Contents

NIM02940CO | Tips, gratuities and service charges: Tronc arrangements: Contents

From HM Revenue & Customs · National Insurance Manual

Contents10 entries

  1. NIM02941Tips, gratuities and service charges: Tronc arrangements: About troncs
  2. NIM02942Tips, gratuities and service charges: Tronc arrangements: Appointing a troncmaster
  3. NIM02943Tips, gratuities and service charges: Tronc arrangements: Employer withholds payments from a tronc
  4. NIM02945Tips, gratuities and service charges: Tronc arrangements: Employer indirectly allocates payments from the tronc
  5. NIM02950Tips, gratuities and service charges: Troncs: Right to participate in a tronc
  6. NIM02952Tips, gratuities and service charges: Tronc arrangements: Secondary contributor decides who will receive payments from tronc
  7. NIM02953Tips, gratuities and service charges: Tronc arrangements: Secondary contributor requests amendments to tronc rules
  8. NIM02955COTips, gratuities and service charges: Tronc arrangements: Examples: ContentsUnavailable
  9. NIM02956Tips, gratuities and service charges: Tronc arrangements: Examples: Example 1 - Troncmaster required to operate tronc in accordance with employer's wishes
  10. NIM02957Tips, gratuities and service charges: Tronc arrangements: Examples: Example 2 - Employer guarantees a minimum amount employees will get from the tronc
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