Section 27D

An employer must ensure that the total amount of the qualifying tips, gratuities and service charges paid at, or otherwise attributable to, a place of business of the employer is allocated fairly between workers of the employer at that place of business. Where a worker is allocated an amount of employer-received tips in accordance with subsection (1), that amount is payable to the worker by the employer. In determining what would be a fair allocation of qualifying tips, gratuities and service charges under this section or section 27E (non-public places of business), regard must be had to the relevant provisions of any code of practice issued under this Part. See also sections 27E (non-public places of business) and 27F (independent troncs).

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Source: legislation.gov.uk · retrieved 2026-09-04