Section 27I

Where qualifying tips, gratuities and service charges are paid at, or are otherwise attributable to, a place of business of an employer on more than an occasional and exceptional basis, the employer must have a written policy on dealing with qualifying tips, gratuities and service charges for the place of business. A written policy for a place of business must include the following information— whether the employer requires or encourages customers to pay tips, gratuities and service charges at the place of business; how the employer ensures that all qualifying tips, gratuities and service charges paid at, or otherwise attributable to, the place of business are dealt with in accordance with this Part, including how the employer allocates qualifying tips, gratuities and service charges between workers at the place of business. Where an employer is required by this section to have a written policy for a place of business, the employer must make the written policy available to all workers of the employer at the place of business. Subsection (5) applies in a case where— an employer is not required by this section to have a written policy for a place of business, but the employer would be required by this section to have such a written policy if worker-received tips paid at, or otherwise attributable to, the place of business were qualifying tips, gratuities and service charges. In that case, the employer must make the following information available to all workers of the employer at the place of business— the fact that the employer is not required by this section to have a written policy for the place of business, and the reasons why the employer is not required by this section to have such a written policy. Where— the employer must make the amended version of the policy available to all workers of the employer at the place of business. an employer makes a written policy available to workers at a place of business under this section, and the employer subsequently amends that policy,

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