Section 27E | Non-public places of business ^F1

(1)This section applies where—^F1

(a)qualifying tips, gratuities and service charges are paid at, or are otherwise attributable to, a non-public place of business of an employer (the “non-public tips”), and^F1

(b)the employer also has one or more public places of business.^F1

(2)The employer may comply with the requirement in section 27D(1) to ensure that the total amount of the non-public tips is allocated fairly between workers of the employer at the non-public place of business by instead ensuring that the total amount of the non-public tips is allocated fairly between both—^F1

(a)workers of the employer at the non-public place of business, and^F1

(b)workers of the employer at one or more public places of business of the employer.^F1

(3)In this section—^F1

“non-public place of business” means a place of business that is not a public place of business;

“public place of business” means a place of business where interaction between—occurs wholly or mainly face-to-face.

customers of the employer, and

workers of the employer,