{
  "url": "https://openlegislation.uk/employment-rights-act-1996/section-27D",
  "json_url": "https://openlegislation.uk/employment-rights-act-1996/section-27D.json",
  "legislation": "ukpga/1996/18",
  "legislation_title": "Employment Rights Act 1996",
  "legislation_url": "https://openlegislation.uk/employment-rights-act-1996",
  "path": "section/27D",
  "kind": "section",
  "number": "27D",
  "heading": "How tips etc must be dealt with",
  "text": "(1) An employer must ensure that the total amount of the qualifying tips, gratuities and service charges paid at, or otherwise attributable to, a place of business of the employer is allocated fairly between workers of the employer at that place of business.\n(2) Where a worker is allocated an amount of employer-received tips in accordance with subsection (1), that amount is payable to the worker by the employer.\n(3) In determining what would be a fair allocation of qualifying tips, gratuities and service charges under this section or section 27E (non-public places of business), regard must be had to the relevant provisions of any code of practice issued under this Part.\n(4) See also sections 27E (non-public places of business) and 27F (independent troncs).",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 27D, 27E inserted (E.W.S.) (31.7.2023 for specified purposes, 1.10.2024 in so far as not already in force) by Employment (Allocation of Tips) Act 2023 (c. 13), ss. 2, 14(2); S.I. 2023/876, reg. 3(a); S.I. 2024/829, reg. 3(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/18/section/27D",
    "retrieved_at": "2026-11-05T03:34:50.937818+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}