Hoteliers and restaurateurs will be aware that it is their responsibility to process the tips, gratuities and voluntary service charges left by their customers through the payroll and, before handing them over to staff, subject them to income tax (PAYE). Most also
know that both employers and employees NIC can be due on those tips. However, did you know that you can avoid the need to pay employer and employee NIC by introducing a tronc?
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