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Payroll at the 2026/27 rates, tips paid out under the 2023 Act, tronc schemes set up with HMRC, and holiday pay for staff on irregular hours.
See your monthly feeIf the employer or a director acts as troncmaster, HMRC treats the payments as made by the employer: they go through the company payroll and National Insurance is due. Source: HMRC guidance E24.
Qualifying tips go to workers in full, with no deductions except in very limited cases such as income tax. A written policy on how tips are dealt with at the place of business, available to all the workers there. A record of tips kept for three years, which a worker can ask to see once every three months. A tribunal claim within twelve months of a failure to pass on tips, with up to £5,366 compensation.
A worker has six months to bring most tribunal claims, up from three.
On the government's timeline: consultation with workers on the tipping policy and a review at least every three years. The qualifying period for unfair dismissal falls to six months and the compensatory award loses its cap.
Dates for guaranteed hours, reasonable notice of shifts and pay for cancelled shifts.
The government accepted the Low Pay Commission's April 2027 rates in full on 28 October 2026.
For leave years starting on or after 1 April 2024, irregular hours and part-year workers build up holiday at 12.07% of the hours they work in each pay period. Rolled-up holiday pay is allowed for these workers only, at 12.07% of total pay, shown as its own line on every payslip.
Employer National Insurance is 15% on pay above £96 a week, £417 a month or £5,000 a year. The Employment Allowance takes £10,500 off the year's bill, and only one company in a connected group can claim it. Statutory Sick Pay is £123.25 a week or 80% of average weekly earnings, whichever is lower, and since 6 April 2026 it is paid from the first day of sickness with no lower earnings limit.
By the end of the month after the month in which the customer paid. The statutory code gives the example of a tip left on 23 June, which has to be paid by 31 July.
Yes. A worker can make a written request to see the record, going back up to three years, once in any three-month period. Records are kept for three years from the date the tip was paid.
A worker can bring an employment tribunal claim within twelve months of the failure. The tribunal can award up to £5,366 for financial loss caused by the breach.
Only for irregular hours and part-year workers, for leave years starting on or after 1 April 2024. It is 12.07% of the worker's total pay and has to appear as its own line on each payslip.
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Send us a payroll run and your tipping policy. We will check them against the 2026/27 rates and the 2023 Act.