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HOME / KNOWLEDGE / Queen’s Speech reveals ban on restaurant tip deductions

Queen’s Speech reveals ban on restaurant tip deductions

Tronc and service charge

The Queen has announced, on 14th October 2019, that the government “will take steps to make work fairer, introducing measures that will support those working hard”.

The new Employment (Allocation of Tips) Bill will ensure that 100% of all tips, service charges and gratuities will be handed to over to waiting staff.

Although the finer details are yet to be released, we understand it will require employers to distribute tips among workers on a fair and transparent basis.

This latest announcement comes 12 months after then-Prime Minister Theresa May said a ban on employers making deductions from tips would be introduced at the earliest opportunity, but failed to do so during her time in office.

We believe further details will be released in the 2019 Budget.

Register for updates on Troncmaster services.

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Tronc and service charge

TRONC BENEFITS

A tronc – also refered to as troncs or tronc arrangements – is a special tax-efficient pay arrangement used to distribute tips and service charges to employees and a cost effective method motivation, incentivisation and reward. Usually administered by an independent Troncmaster (who must not be a director or owner), he or she decides how the money is distributed to employees.

TAX ON TRONC

Employees who receive service charge via a tronc are liable to pay income tax but benefit from a 12% Employees National Insurance saving. Employers also benefit from a 13.8% Employers National Insurance saving.

Read more about Tronc and Troncmaster Services

SPECIALIST HOSPITALITY ACCOUNTANTS

Jeffreys Henry LLP is one of the UK’s leading firms of Chartered Accountants with significant restaurant experience. We work with Michelin-starred restaurants, themed restaurant groups, individual bistros, gastro pubs and pop-ups.

We work with over 60 Michelin-starred restaurants, fine dining restaurants, themed restaurant groups, hotels, franchises, individual bistros, gastro pubs, bars and pop-ups. Some of our London based restaurant clients include White Rabbit Fund, Kym’s, Ottolenghi, the Coal Office (collaboration between Palomar chef Assaf Granit and designer Tom Dixon), Mildreds, The Urban Leisure Group, Tommi’s Burger Joint, Nightjar, Tom Conran Restaurants, Nuno Mendes, Callooh Callay, Sacro Cuore, Señor Ceviche, Kricket and others.

INTRODUCTORY MEETING

CONTACT US TO ARRANGE AN INTRODUCTORY MEETING, OR FOR A QUOTE.

Mark Tenzer - Specialist Restaurant and Hospitality Accountant

MARK TENZER

Partner - Restaurant & Hospitality


Mark qualified as a Chartered Accountant in 1982 and specialises in advising bars and restaurants through the start-up and growth process including the White Rabbit Fund, the Coal Office, Nightjar and many others.
melanie-gower-jeffreys-henry

MELANIE GOWER

Payroll / Tronc Manager


With a strong background in payroll and pension administration, Melanie designs, implements and manages tronc schemes for a range of hospitality clients. Melanie also manages the payroll department with clients in various sectors including recruitment, financial services, media, bars and restaurants.
Bhimal Hira
Bhimal Hira

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Jeffreys Henry LLP is a Limited Liability Partnership registered in England and Wales with registered number OC306971. Registered to carry on audit work in the UK and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. Details about our audit registration can be viewed at www.auditregister.org.uk under reference number C001108797. VAT Registration Number 243307782. A list of Partners is available for inspection at the below address. Jeffreys Henry Audit Limited is registered in England and Wales with Company number 13172931. Registered to carry on audit work in the UK and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. Details about our audit registration can be viewed at www.auditregister.org.uk under reference number C008924259. VAT number 374306694. A list of Directors (who we also refer to as Partners) is available for inspection at the below address. Jeffreys Henry Business Services Limited is registered in England and Wales with Company number 13128469. VAT number 369869417. A list of Directors (who we also refer to as Partners) is available for inspection at the below address. Each entity’s registered office is at Finsgate, 5-7 Cranwood Street, London, EC1V 9EE.
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