About Tronc Savings Calculator
Joe, who reads the tronc rules on GOV.UK and in HMRC's manuals and builds them into a calculator, each figure dated.
Why this site exists
Most tronc examples online still use the 13.8% employer rate. From April 2025 it is 15%, and the saving changed with it.
Who it is for
Owners and managers of UK restaurants, bars, cafés and hotels sharing tips and service charges with their staff.
What is on this site
One question, "tronc calculator", answered with a calculator that works on the page with no account, 3 guides on the questions around it, a data table you can cite (the figures and their method), and the sources every figure rests on.
- How to set up a tronc scheme: troncmaster, PAYE scheme, policy: Setting up a tronc: appoint an independent troncmaster who decides the split, register a separate tronc PAYE scheme with HMRC, and keep the Code of Practice records.
- Tronc points system: sharing tips by role and hours, fairly: A tronc points system shares tips by points per role or hour. The Code of Practice asks that the split be fair and set out in a written policy staff can see.
- Tronc tax: Income Tax due, National Insurance not, in 2026/27: How tronc payments are taxed: PAYE Income Tax is always due, National Insurance is not when an independent troncmaster decides the split, at 2026/27 rates.
What it does not do
- We do not give tax, legal, regulatory or investment advice.
- We do not pass your enquiry to any firm.
- We do not use a rate we have not read from GOV.UK or HMRC.
Who answers for it
Joseph Ellul-Turner, Director.
Reach us
Contact for a question about the site, or enquiries@troncsavingscalculator.co.uk. The legal terms are on Terms and Privacy.
This calculator applies the published 2026/27 National Insurance rates to the figures you enter; it is not tax, payroll or legal advice. An enquiry sent through the form is read and answered by Joe, who runs this site; no firm receives it.