Troncmaster Services: UK tronc specialists for hospitality
A correctly run, independent tronc can take genuinely voluntary tips outside 15% employer National Insurance and supports your duties under the Employment (Allocation of Tips) Act 2023. Mandatory service charges still attract NIC.
E24
HMRC guidance aligned
What is a tronc, and what does a troncmaster do?
A tronc is a separate arrangement for sharing tips, gratuities and service charge among staff, run by a troncmaster who decides the allocation independently of the employer. Because the employer does not control the distribution, qualifying payments are free of employer and employee National Insurance — PAYE income tax still applies. An independent troncmaster sets the rules, runs each distribution and keeps the records HMRC and the Tips Act require.
How tronc schemes work · How to set up a tronc scheme · Estimate your NIC saving · Request an independent tronc audit
Ethical Compliance
Fully aligned with HMRC E24 guidelines and the latest Code of Practice.
Staff Fairness
Transparent systems designed to improve staff morale and retention.
Cost Efficiency
Strategic NIC savings for both hospitality employers and employees.
Specialists in Hospitality Tronc Compliance
Troncmaster Services provides independent, expert-led solutions for tip distribution. Our mission is to bridge the gap between complex tax legislation and the daily realities of restaurant and hotel operations.
Unlike generic payroll providers, we focus exclusively on tronc systems — ensuring your distribution methods are not only legal, but also optimised for the culture of your venue.
Precision Tronc Management
Tronc Scheme Design & Implementation
Strategically craft and deploy tronc schemes designed for tax efficiency and full compliance with UK HMRC regulations.
Discover Service →Tronc Management Services
Reliable tronc system management that streamlines operations, minimises administrative burdens, and maintains accurate records.
Discover Service →HMRC Compliance Support
Expert advisory and audit support so you stay compliant with evolving HMRC tronc, tipping, and payroll requirements.
Discover Service →Tronc Scheme Reviews
Already running a tronc? A risk review of how it really works, with a written gap list and a free scoping call.
Discover Service →Staff Training & Support
Practical, plain-English tronc training so your team understands responsibilities and day-to-day operation.
Discover Service →Tip Distribution Consulting
Data-driven tip-sharing frameworks that promote fairness, transparency, and best industry practice.
Discover Service →Tronc Expertise, Free to Use
15%
Employer NIC rate on pay
1 Oct 2024
Tips Act in force
Free
Tronc health check
UK
Hospitality specialists
Let's Optimise Your Tronc System
Book a free consultation to see how our troncmaster services can meet your business needs.
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Join the UK's leading hospitality groups in securing HMRC compliance, fair distribution, and meaningful NIC savings.
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