What Is Tronc? The Clear Guide to Tronc, Tip Distribution & Service Charge in UK Hospitality (2026)

If you run a restaurant, bar, pub, café or hotel in the UK, you’ve probably heard a lot about tronc, tipping rules and “fair distribution” since the Allocation of Tips regulations came into force.

But most explanations make it more confusing than it needs to be.

Here’s the simple, practical, operator-friendly breakdown.

What Does “Tronc” Actually Mean?

If you searched “tronc meaning” or “what is tronc”, here’s the real definition:

A tronc is a structured system - run by an independent troncmaster - to pool and distribute tips, gratuities and discretionary service charge fairly among staff in UK hospitality.
It is separate from normal payroll because the employer cannot control the allocation.

That’s all “tronc” means:
the formal, transparent distribution of guest tipping.

Where Does The Word “Tronc” Come From?

It doesn’t stand for anything.

The word comes from the French “tronc des pauvres”, meaning the alms box used to collect donations - essentially the original tip pool.

The modern UK tronc works the same way: a central pot → shared out fairly.

Why Tronc Matters in UK Hospitality

The Allocation of Tips rules mean operators must now:

• Pass 100% of qualifying tips to workers
• Distribute them fairly and transparently
• Keep a written policy
• Maintain records that staff can access

A proper tronc makes all this easier - and helps you avoid disputes, staff dissatisfaction and negative press.

Recent cases at well-known restaurant groups have shown how quickly unclear tronc systems can become national news.

How a Tronc Works: The Simple Breakdown

1. Tips & service charge go into the pot

This may include:

• Card tips
• Pooled cash tips
• Discretionary service charge

Your policy must clearly define what goes in.

2. The troncmaster applies the rules

They must be independent from the employer.

They use a documented method (typically a points or weighting system) based on:

• Hours worked
• Role (FOH, BOH, bar, support)
• Seniority
• Site performance

Independence is key - and what affects NIC treatment.

3. Tronc is processed through payroll

The troncmaster or tronc software calculates individual shares and feeds them into payroll.

Tronc payments:

• Are taxed
• Often appear as a separate line on the payslip
• May be exempt from employer NICs if structured correctly

The Leading UK Tronc Software Providers

You don’t need spreadsheets.
UK operators typically use one of these:

Grateful

The cashless tipping and automated tronc management platform that ensures frontline staff receive their tips fairly.

TipJar

The UK's #1 Tips & Tronc Distribution Solution For Hospitality

IRIS Tronc Payroll

A fully managed tronc service acting as troncmaster and handling compliance.

UK Tronc Distribution: What “Normal” Looks Like in 2026

Across the UK hospitality sector, operators tend to use one of three standard tronc distribution models. While every business sets its own rules, the typical splits reported by industry bodies, unions, payroll providers and public investigations fall into three clear patterns:

1. FOH-Weighted Split (e.g., 60–80% FOH / 20–40% BOH)

Source: BBC News reporting on PizzaExpress’ tipping structure
What it shows: PizzaExpress historically distributed the majority of card tips to front-of-house staff, with BOH receiving a smaller proportion - a classic FOH-weighted model.

2. Balanced FOH/BOH Split (e.g., 50–65% FOH / 35–50% BOH)

Source: Hawksmoor’s publicly stated tronc principles
What it shows: Hawksmoor operates a transparent tronc where both FOH and BOH receive tronc allocations, distributed through a fairness-focused, transparent system — representing a balanced split model even though exact percentages are not legislated.

3. Points-Based / Weighted Allocation System (Role × Hours)

Source: Tips & Troncs (industry tronc specialists)
What it shows: Explicitly describes how many operators use points, weighted hours, or role multipliers (e.g., supervisors 1.25, chefs 1.0, KP 0.75) instead of fixed percentages — the standard points-based method used by large restaurants and hotels.

Benefits of a Well-Run Tronc Scheme

• Fair distribution of tips & service charge
• Compliance with UK tipping rules
• Potential NIC efficiency when the scheme retains independence
• Higher staff trust & retention

Where Tronc Schemes Go Wrong

• Vague or constantly changing rules
• Managers influencing allocations
• Using tronc to plug wage shortfalls
• Poor data behind the calculations

These are the root causes behind nearly all tipping scandals.

Final Thoughts: Get Support From Trusted Tronc Experts

A well-run tronc system isn’t just about compliance. It protects your business, builds trust with your team, and keeps you out of the negative headlines that have caught out so many UK operators.

If you’d like help setting up or reviewing your tronc scheme, email sales@supy.io and we’ll introduce you to one of our trusted UK partners who specialise in tronc management and tip distribution.

FAQs

1. Is tronc taxable?
Yes. Tronc payments are subject to income tax but may be exempt from employer NICs if the employer does not control allocation.

2. What’s the difference between tronc and tips?
Tips are customer payments; tronc is the structured system used to distribute them fairly across staff.

3. Can managers decide how tronc is allocated?
Not if you want NIC advantages. A troncmaster - independent from employer influence - must make allocation decisions.

4. Does tronc include cash tips?
Only if your written policy says pooled cash tips go into the tronc. Some operators allow staff to keep cash tips individually.

5. Who can be a troncmaster?
Any staff member or external provider who is independent of employer allocation decisions. Many operators outsource to tronc specialists.

6. Does service charge always go into the tronc?
Not always, but it usually does. Your policy must clearly define which payments enter the tronc pot.