HMRC and Tax

The employment tax consequences that follow a tribunal finding. Often a footnote in the judgment, but rarely a small number.

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Are you being paid the minimum wage? How to check, and what to do if you’re not

If your pay doesn't add up for the hours you're actually working, you're allowed to check, and there are two clear routes if it turns out you're right.

How tronc schemes work and how they are taxed

A tronc is a separate, independently run pay arrangement for sharing out tips. Here's how to tell whether yours is genuinely independent, and what that means for your tax and your rights.

Employee-favourable 2009

Tips paid through a genuine tronc do not count towards your minimum wage.

Tips distributed through a genuine, independent tronc are legally separate from your wages. Your basic pay alone must meet the minimum wage, whatever your tips add on top.