Tronc National Insurance calculator

Enter a month of card tips and the staff who share them to compare National Insurance through payroll with an independent tronc, at 2026/27 rates.

Card and app tips a month (£)

Staff who share the tips

Each person's wages a month before tips (£)

Gross pay. The calculator treats everyone as earning the same.

Figures use 2026/27 rates and simple assumptions, for planning. Ask us to run it on your own figures.

How the figures are worked out

Each person's share is the month's tips divided by the number of staff.
Through payroll, employer National Insurance is 15% of monthly pay above £417, and employee National Insurance is 8% of monthly pay between £1,048 and £4,189 and 2% above £4,189. The figures are the extra National Insurance the tips add to each payslip.
Through an independent tronc, no National Insurance is due on the tips where the business does not decide, directly or indirectly, who gets what. Income tax is due under PAYE either way.
The Employment Allowance is left out.

Send us a month of till reports and the wage bill and we will work out your real margins, labour cost and VAT position.