Tronc mismanagement in chain restaurants can wipe out your margins. When you’re running multiple sites and each one handles service charge differently, you’re opening the door to inconsistencies that risk non-compliance. One manager decides to tweak the rules. One payroll team runs an off-system allocation. That’s how HMRC starts sniffing around — and when they do, the whole chain gets looked at.
With the Employment (Allocation of Tips) Act 2023 now enforced, failing to structure and document Tronc properly across all locations can lead to Employer NIC charges of 13.8% on tips — retroactively applied. We work with restaurant chains across the UK to put a stop to that.
Our Services
We install and manage Tronc structures purpose-built for chain restaurants. That means you get consistency across all locations, reduced NIC exposure, and compliance with HMRC and the new Tipping Act — without dumping more admin on your ops or finance team.
Multi-Site Tronc Scheme Setup
We design and implement a single Tronc scheme that works across every site in your group. All locations follow one core structure, with operational variations documented and approved where needed. This eliminates the inconsistent rule-setting that puts your NIC exemptions at risk.
Independent Troncmaster Management
Your scheme requires a named, independent Troncmaster. Without that, you’re exposed. We act as the independent Troncmaster for your group, maintaining decision-making autonomy and providing monthly reports to your payroll and finance teams — ready for audit at any time.
NIC Liability Audit and Savings Plan
Most multi-site restaurant businesses miss out on Employer NIC relief simply because their Tronc is unstructured. We assess your current setup, site by site, and show you exactly how much you’re losing to NIC exposure — and what it’ll take to plug the gap.
Customised Policy and Documentation for Each Site
We prepare the legal documents, employee guidance, and internal protocols necessary to establish Tronc compliance across every location. You’ll receive site-specific policies that align with a single central scheme, allowing consistency without losing local detail.
Ongoing Tronc Operations and Tip Allocation Management
We run your monthly Tronc process: collecting data from POS and payroll, making fair distributions based on approved allocation rules, and issuing employee-level breakdowns. This removes admin from your teams and ensures monthly compliance with E24 and PAYE obligations.
Full Payroll Coordination and Reporting
We liaise directly with your payroll provider, supplying correctly formatted allocation files for every pay period. This ensures the right tax treatment is applied and that Employer NIC exemptions are preserved across the board — with no manual editing or duplication required from your team.
Training and Briefing for GMs and Area Managers
We deliver clear, practical training sessions for site-level and regional leadership. We make it clear what their role is — and isn’t — in the Tronc process, so they don’t accidentally cross into decisions that remove the scheme’s independence.
Migration of Existing Schemes Without Starting from Scratch
Already running something similar? We’ll review your setup and show you what’s missing, what’s putting you at risk, and what needs fixing. We don’t tear it down — we adjust what’s already there to meet compliance standards and protect your group.
Why Choose Us
- We work directly with multi-site restaurant groups across the UK.
- We act as your independent Troncmaster — a requirement under HMRC guidance.
- Our systems are aligned with the Employment (Allocation of Tips) Act 2023.
- You keep your payroll provider — we integrate with them directly.
- Our audits have saved restaurant chains up to £50k+ per year.
FAQs
Yes — HMRC allows a central Troncmaster for multi-site operations, provided independence is maintained.
We’ll review and unify them under one group-wide structure while preserving what works locally.
No. We work with your current provider and supply the correct allocation files each period.
You lose Employer NIC exemption — which can cost tens of thousands annually across a chain.
We can typically set up and activate a compliant group-wide scheme within 4–6 weeks.
No. We handle monthly allocations and send full reports to your team and payroll provider.
In some cases, yes. If documentation and timing allow, we’ll assist in recovering prior losses.
Ready to Install a Tronc System That Actually Works?
Most chains don’t set out to get Tronc wrong — but when each site runs differently and no one’s in charge, you’re exposed. We fix that. We build a structure that HMRC won’t pick apart and handle it month after month so you don’t have to.
Whether you’ve got 5 sites or 50, we’ll make sure your Tronc works — and keeps working.
