Guides for hospitality businesses

Tips and tronc

Tronc schemes and National InsuranceWhere National Insurance falls on tips, and who can run the tronc.
Tipping law for hospitality employersThe deadline for paying tips out, the written policy and the three-year record.
Service charges, VAT and the minimum wageVAT on compulsory and optional service charges, and why neither counts as pay.

Holiday pay for irregular-hours hospitality staffAccrual at 12.07% and rolled-up holiday pay for casual bar and kitchen staff.
The accommodation offset for live-in staffHow much you can charge for a staff room before pay falls below the minimum wage.
Pension auto-enrolment for hospitality staffWho qualifies, the 3% and 8% rates, postponement and casual staff.
Staff meals, uniforms and partiesTax, National Insurance, VAT and minimum wage rules for staff benefits.
Right to work checks and young workersRight to work checks, penalties, and the rules for staff under 18.

Capital allowances on a hospitality fit-outThe Annual Investment Allowance, full expensing and the 40% allowance on a fit-out.

Taking over a pub, café or restaurantGoing concern VAT, the option to tax, licences and food registration.

Send us your last accounts, a recent VAT return and one payroll run. We will show you what we would change and what it would cost each month.