Revenue and Customs Commissioners v Annabel’s (Berkeley Square) Ltd and others; [2009] WLR (D) 149
“Money payments made in the form of discretionary service charges by customers to waiters and bar staff by credit or debit card or by cheque, and collected by the proprietor/employer to be transmitted to employees via a ‘tronc’ system (an arrangement for the pooling and distribution to employees), administered by an employee called ‘troncmaster’, did not count towards an employee’s remuneration within the meaning of reg 30(a) of the National Minimum Wage Regulations 1999, to meet the requirement of s 1 of the National Minimum Wage Act 1998.”
WLR Daily, 8th May 2009
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
