Hello and thank you for allowing me to assist you.
How your tax is worked out, and whether you have to pay National Insurance, depends on who:
Tips included in card or cheque payments
If your employer pays these to you directly, they’re responsible for making sure Income Tax is paid through PAYE.
Sometimes the tips are pooled together and shared out - this is called a ‘tronc’. The person who looks after it is called the ‘troncmaster’ and they are responsible for making sure Income Tax is paid.
If your employer decides how the tips are shared out, National Insurance is due as well as tax. Your employer is responsible for making sure it’s paid through PAYE.
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