Editing Gratuity (section)

==Tronc==
A tronc is an arrangement for the pooling and distribution to employees of tips, gratuities and/or service charges in the hotel and catering trade. The person who distributes monies from the tronc is known as the troncmaster. Where a tronc exists in the UK, responsibility for deducting [[pay-as-you-earn tax]]es from the distribution may lie with the troncmaster rather than the employer.<ref>{{Cite web|url=https://webarchive.nationalarchives.gov.uk/ukgwa/+/http://www.hmrc.gov.uk///manuals/echmanual/ECH13010.htm|archive-url=http://webarchive.nationalarchives.gov.uk/20110204191501/http://www.hmrc.gov.uk///manuals/echmanual/ECH13010.htm|url-status=dead|title=UK Government Web Archive|archive-date=February 4, 2011|website=webarchive.nationalarchives.gov.uk}}</ref><ref>{{cite news|url=https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/430329/E24_2015_v1_0.pdf|title=Tips, Gratuities, Service Charges and Troncs|date=March 28, 2014|work=[[HM Revenue and Customs]]|access-date=July 21, 2017}}{{Dead link|date=June 2024 |bot=InternetArchiveBot |fix-attempted=yes }}</ref> The word "tronc" has its origins in the French for collecting box. In June 2008, the Employment Appeals Tribunal ruled in a UK test case ([[Revenue and Customs Commissioners v Annabel’s (Berkeley Square) Ltd]]) that income from a tronc cannot be counted when assessing whether a wage or salary meets the national minimum wage.