{ "name": "troncsavingscalculator.co.uk UK Tronc Tax Rules", "title": "UK Tronc Tax Rules", "url": "https://troncsavingscalculator.co.uk/datasets/uk-tronc-tax-rules/", "csv": "https://troncsavingscalculator.co.uk/datasets/uk-tronc-tax-rules.csv", "markdown": "https://troncsavingscalculator.co.uk/datasets/uk-tronc-tax-rules/index.md", "computed_at": "2026-10-29", "license": "https://troncsavingscalculator.co.uk/terms", "headline": "The UK Tronc Tax Rules carries 6 published figures read from 5 sources' own pages, from 12.71 to 12,570 GBP, read 28 October 2026.", "quotes": [ "The UK Tronc Tax Rules carries 6 published figures read from 5 sources' own pages, from 12.71 to 12,570 GBP, read 28 October 2026.", "6 of the 12 named sources read in full publish a figure; 11 publish none, read 28 October 2026." ], "citation": "\"troncsavingscalculator.co.uk UK Tronc Tax Rules\", updated 2026-10-29, https://troncsavingscalculator.co.uk/datasets/uk-tronc-tax-rules/.", "changed_since": null, "national": { "unit": "GBP", "n": 5, "median": 2621, "min": 12.71, "max": 12570, "p25": 489.855, "p75": 11535, "mean": 5334.142, "units": { "%": 1, "GBP": 5, "month": 1, "year": 1 }, "published_sources": 6, "named_sources": 17, "read_sources": 12, "not_published": 11, "published_share": 0.5 }, "by_axis": {}, "rows": [ { "source": "Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£242 ", "value": 242, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-19", "quote": "Primary threshold £242 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "Rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£5,000 ", "value": 5000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-19", "quote": "£5,000 per year", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "National Insurance rates and categories: Contribution rates", "url": "https://www.gov.uk/national-insurance-rates-letters", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-19", "quote": "The rate from 6 April 2026 to 5 April 2027 on expenses and benefits is 15%.", "source_class": "primary-government", "text_sha256": "0446420fd5c244066b8c32aedac1a0b2412b50584e2dc05eef4b15239a01467a" }, { "source": "National Insurance rates and categories: Contribution rates", "url": "https://www.gov.uk/national-insurance-rates-letters", "figure": "£967 ", "value": 967, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-19", "quote": "Category letter £96 to £481 (£417 to £2,083 a month) £481.01 to £967 (£2,083.01 to £4,189 a month) Over £967 a week (£4,189 a month) HM Revenue and Customs ( ) has full rates and thresholds for tax years:", "source_class": "primary-government", "text_sha256": "0446420fd5c244066b8c32aedac1a0b2412b50584e2dc05eef4b15239a01467a" }, { "source": "National Minimum Wage and National Living Wage rates", "url": "https://www.gov.uk/national-minimum-wage-rates", "figure": "£12.71 ", "value": 12.71, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-12", "quote": "21 and over 18 to 20 Under 18 Apprentice April 2026 £12.71 £10.85 £8 £8 Apprentices Apprentices are entitled to the apprentice rate if they’re either:", "source_class": "primary-government", "text_sha256": "41ba762be1eb791e07b3b426cda8b38b5513fb75976a8e85d251920ea0d439f6" }, { "source": "Employment Allowance: What you'll get", "url": "https://www.gov.uk/claim-employment-allowance", "figure": "£10,500.", "value": 10500, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-19", "quote": "to reduce their annual National Insurance liability by up to £10,500.", "source_class": "primary-government", "text_sha256": "362a9ef6f5b291a278ad0cf5b196ee720dfe05903ed4fce6e218fe1958473474" }, { "source": "Income Tax rates and Personal Allowances : Current rates and allowances", "url": "https://www.gov.uk/income-tax-rates", "figure": "£12,570, ", "value": 12570, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-24", "quote": "The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.", "source_class": "primary-government", "text_sha256": "23ce8adca115f156af59e34c0bd929595756bb9ba0f63b8284f73bfe6502e73d" }, { "source": "Code of practice on fair and transparent distribution of tips (HTML version)", "url": "https://www.gov.uk/government/publications/distributing-tips-fairly-statutory-code-of-practice/code-of-practice-on-fair-and-transparent-distribution-of-tips-html-version", "figure": "three years", "value": 3, "unit": "year", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "This record must be maintained for a period of three years beginning with the date on which the tip was paid.", "source_class": "primary-government", "text_sha256": "3bf4fb9a9dcd15bffa7922ce72dabb8d5130083b1c835413b527584ad5666a8d" }, { "source": "Code of practice on fair and transparent distribution of tips (HTML version)", "url": "https://www.gov.uk/government/publications/distributing-tips-fairly-statutory-code-of-practice/code-of-practice-on-fair-and-transparent-distribution-of-tips-html-version", "figure": "three month", "value": 3, "unit": "month", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "A worker has the right to make a written request – limited to one request per worker in a three month period – to view the tipping record of their employer for a period dating back up to 3 years, provided they worked for the employer for the full duration of the requested period.", "source_class": "primary-government", "text_sha256": "3bf4fb9a9dcd15bffa7922ce72dabb8d5130083b1c835413b527584ad5666a8d" } ], "not_published": [ { "source": "When National Insurance and PAYE is due on tips, gratuities and service charges (E24)", "url": "https://www.gov.uk/government/publications/e24-tips-gratuities-service-charges-and-troncs", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "Employee gets tips, gratuities or service charges through a tronc", "url": "https://www.gov.uk/guidance/employee-gets-tips-gratuities-or-service-charges-through-a-tronc", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "PAYE72080 - PAYE operation: payments for PAYE purposes: tips, gratuities, service charges", "url": "https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye72080", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "NIM02943 - Tips, gratuities and service charges: Tronc arrangements: Employer withholds pa", "url": "https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02943", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "NIM02942 - Tips, gratuities and service charges: Tronc arrangements: Appointing a troncmas", "url": "https://gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02942", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "PAYE20160 - Employer records: set up employer record: TRONC scheme - scheme set up for dis", "url": "https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye20160", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "Distributing tips fairly: statutory code of practice", "url": "https://www.gov.uk/government/publications/distributing-tips-fairly-statutory-code-of-practice", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "Employment (Allocation of Tips) Act 2023", "url": "https://www.legislation.gov.uk/ukpga/2023/13/contents", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "The Employment (Allocation of Tips) Act 2023 (Code of Practice on Fair and Transparent Dis", "url": "https://www.legislation.gov.uk/uksi/2024/831/made", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "Distributing tips fairly: draft statutory code of practice", "url": "https://www.gov.uk/government/consultations/distributing-tips-fairly-draft-statutory-code-of-practice", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "CWG2: further guide to PAYE and National Insurance contributions", "url": "https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/government/publications/e24-tips-gratuities-service-charges-and-troncs", "label": "When National Insurance and PAYE is due on tips, gratuities and service charges (E24)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/employee-gets-tips-gratuities-or-service-charges-through-a-tronc", "label": "Employee gets tips, gratuities or service charges through a tronc", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye72080", "label": "PAYE72080 - PAYE operation: payments for PAYE purposes: tips, gratuities, service charges", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02943", "label": "NIM02943 - Tips, gratuities and service charges: Tronc arrangements: Employer withholds pa", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02942", "label": "NIM02942 - Tips, gratuities and service charges: Tronc arrangements: Appointing a troncmas", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye20160", "label": "PAYE20160 - Employer records: set up employer record: TRONC scheme - scheme set up for dis", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/distributing-tips-fairly-statutory-code-of-practice", "label": "Distributing tips fairly: statutory code of practice", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/distributing-tips-fairly-statutory-code-of-practice/code-of-practice-on-fair-and-transparent-distribution-of-tips-html-version", "label": "Code of practice on fair and transparent distribution of tips (HTML version)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2023/13/contents", "label": "Employment (Allocation of Tips) Act 2023", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/uksi/2024/831/made", "label": "The Employment (Allocation of Tips) Act 2023 (Code of Practice on Fair and Transparent Dis", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/consultations/distributing-tips-fairly-draft-statutory-code-of-practice", "label": "Distributing tips fairly: draft statutory code of practice", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/national-insurance-rates-letters", "label": "National Insurance rates and categories: Contribution rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "label": "Rates and thresholds for employers 2026 to 2027", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/claim-employment-allowance", "label": "Employment Allowance: What you'll get", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/national-minimum-wage-rates", "label": "National Minimum Wage and National Living Wage rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/income-tax-rates", "label": "Income Tax rates and Personal Allowances : Current rates and allowances", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions", "label": "CWG2: further guide to PAYE and National Insurance contributions", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 6 of the 12 named sources that could be read published a usable figure; 11 published none and are recorded as not published, never filled in; 5 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in GBP (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 145 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): the calculator's inputs applied to the authority's figures: tips and service charges distributed by an independent troncmaster bear no employer (15% above the secondary threshold) or employee NICs but bear PAYE income tax; employer-controlled distributions bear both; the saving per £1,000 of tips and per year for a given covers, with the Code's record and policy duties listed; each figure with its authority page", "embed": "

12.71 to 12,570 GBP

5 published figures, UK Tronc Tax Rules, across 5 sources, read 28 October 2026

Source: troncsavingscalculator.co.uk UK Tronc Tax Rules
" }