posted by [identity profile] bugshaw.livejournal.com at 02:03pm on 31/08/2008
Amusing information about tips and gratuities and whether PAYE/privately declared income tax or NI contributions are due on them:
http://www.hmrc.gov.uk/helpsheets/E24.pdf

The crappest thing is that waitstaff can be employed at a rate below national minimum wage, and shared tips can then be used to bring it up to minimum. (If there aren't enough tips, the employer has to make up the difference)

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