Section 27E

This section applies where— 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 the employer also has one or more public places of business. 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— workers of the employer at the non-public place of business, and workers of the employer at one or more public places of business of the employer. In this section— “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,

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