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PETER DAVIES reports on the latest developments in the great tronc saga and where this leaves businesses — and HMRC
KEY POINTS
- Outline of the problem between NMW entitlement and tips.
- A review of the decision in Nerva & Others.
- The role of the troncmaster.
- Could an employee taxed at 40% not be receiving the NMW?
- Determining whether a tronc payroll will count towards NMW.
As someone who in a prior existence was closely involved with HMRC's infamous 'Operation Gourmet' (and I breach no secrets in owning up to that) it is with a fair degree of wry amusement that I watched as its last remaining tenet was brought crashing to the ground by the employment tribunal recently.
The case revolved around whether or not payments made to employees by a troncmaster and processed through a separate payroll from salaries counted as earnings towards the national minimum wage (NMW)....
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