UK Recruitment Glossary
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'.
Related terms
Phased Return
A structured return to work after long-term illness, parental leave, or other extended absence — typ…
Restrictive Covenants
Post-employment clauses limiting where you can work, who you can approach, or what you can do for a …
Networking
Building professional contacts who can refer you, advise you, or hire you in the future.
Furlough
A temporary leave of absence with reduced or zero pay, where the employee remains employed.