F1PART 2BTIPS, GRATUITIES AND SERVICE CHARGES

Annotations:
Amendments (Textual)
F1

Part 2B inserted (31.7.2023 for specified purposes) by Employment (Allocation of Tips) Act 2023 (c. 13), ss. 1, 14(2); S.I. 2023/876, reg. 3(a)

Requirement to deal with tips, gratuities and service charges

27EF2Non-public places of business

1

This section applies where—

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

b

the employer also has one or more public places of business.

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—

a

workers of the employer at the non-public place of business, and

b

workers of the employer at one or more public places of business of the employer.

3

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—

    1. a

      customers of the employer, and

    2. b

      workers of the employer,

    occurs wholly or mainly face-to-face.