Commentary

(5) The treatment of tips and other third party payments

Division BI Pay
| Commentary

(5) The treatment of tips and other third party payments

| Commentary

(5)     The treatment of tips and other third party payments

Since the pay statement is a statement of what is paid by the employer to the worker, it follows that the employer does not have to include in the statement any reference to sums payable to the worker from other sources. And it follows that if the employer is to keep part of the money coming from the outside source, then it is not the kind of 'deduction' from gross pay which needs to be notified to the worker in the pay statement.

'Cofone v Spaghetti House Ltd [1980] ICR 155, EAT: Cofone, who worked as a waiter, had to

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