UK Compliance Specialists

    Tronc Scheme Management from an Independent Troncmaster

    A correctly constituted tronc removes 13.8% employer National Insurance from tips and service charge, increases your team's take-home pay and satisfies the Employment (Allocation of Tips) Act 2024.

    UK hospitality operations and tronc compliance

    100%

    HMRC Compliance

    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 2024 require.

    How tronc schemes work · How to set up a tronc scheme · Estimate your NIC saving

    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.

    Tronc consultant
    Hospitality management meeting
    About Us

    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.

    Independent Troncmaster appointment
    Staff committee mediation & support
    Tailored constitution drafting
    Ongoing HMRC advisory year-round
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    680+

    Businesses Trust Us

    1,354+

    Projects Completed

    97%

    Audit Success Rate

    15+

    Years of Expertise

    Contact Us

    Let's Optimise Your Tronc System

    Book a free consultation to see how our troncmaster services can meet your business needs.

    Professionalise Your Tronc System Today

    Join the UK's leading hospitality groups in securing HMRC compliance, fair distribution, and meaningful NIC savings.

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