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That this House notes with extreme concern the new guidelines published last month by HM Revenue and Customs on the tax status of tips in the service industries; observes that this confirms that waiting staff, hairdressers, hotel employees and others will have to ensure that their statutory minimum wage is met from their own tips given by customers in the expectation that they will be paid to staff as an additional payment on top of their wages; and calls on the Government, as a matter of urgency, to amend Regulation 31 of the National Minimum Wage Regulations 1999 (Statutory Instrument 1999 No. 584) to ensure that all tips, service charges, gratuities, or cover charges are paid to staff in addition to their minimum wage regardless of the method of payment used by the place of employment.
That this House notes with extreme concern the new guidelines published last month by HM Revenue and Customs on the tax status of tips in the service industries; observes that this confirms that waiting staff, hairdressers, hotel employees and others will have to ensure that their statutory minimum wage is...
(4) how many troncmasters there were in the UK in each year since 1996.
(4) how many troncmasters there were in the UK in each year since 1996.
(2) with whom Treasury officials have met to discuss the (a) retention, (b) reform and (c) replacement of the tronc system; and from whom his Department has had representations on this system;
(2) with whom Treasury officials have met to discuss the (a) retention, (b) reform and (c) replacement of the tronc system; and from whom his Department has had representations on this system;
(3) how many people (a) have received payments and (b) have received payments solely through a tronc system in each year since 1996;
(3) how many people (a) have received payments and (b) have received payments solely through a tronc system in each year since 1996;
To ask the Chancellor of the Exchequer (1) what the cost has been to his Department of the National Insurance Contributions exemptions on the payment of troncs in each year since 1997;
To ask the Chancellor of the Exchequer (1) what the cost has been to his Department of the National Insurance Contributions exemptions on the payment of troncs in each year since 1997;