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Home > Knowledge > Blog > Coronavirus Job Retention Scheme – Tronc and tips

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24.04.2020 Katherine Maxwell

Coronavirus Job Retention Scheme – Tronc and tips

We know that many of our clients have been eagerly awaiting further guidance from HMRC about whether tronc payments should be included in the calculation of wages for the purpose of the retention scheme.

The guidance has been updated to confirm that “any tips, including those distributed through troncs” are not to be included when calculating wages.

If you have included tips or tronc payments when calculating wages we recommend that you review the terms of the agreement you have in place with any furloughed staff and consider whether you need to revise those terms in light of this updated guidance.

If you require more information about the coronavirus job retention scheme then please do not hesitate to get in touch.

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Katherine Maxwell

Katherine Maxwell

Partner & head of employment | Employment

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