Tronc

In recruiter context

Common in restaurants, hotels, and bars. Done correctly, tronc is exempt from National Insurance (saving both employer and employee 8-13.8% NI on the tip portion), making it more tax-efficient than paying tips through normal payroll. The Employment (Allocation of Tips) Act 2024 made it illegal for UK employers to retain any portion of tips, requiring 100% to flow to staff. The troncmaster (an independent person, often a senior employee) decides distribution — typically points-based by role, hours worked, and seniority. Candidates evaluating hospitality roles should ask about tronc distribution methodology specifically, not just 'do tips get shared'.