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Tips and NMW

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05 October 2009
Issue: 4226 / Categories: News , Income Tax
Confirmation of position on gratuities

HMRC confirm that for pay periods starting on or after 1 October 2009 tips, gratuities, service charges and cover charges will not count towards national minimum wage pay in any circumstances.

The department has updated booklet E24 Tips, Gratuities, Service Charges and Troncs accordingly.
 

Issue: 4226 / Categories: News , Income Tax
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