For detailed guidance on sections 27C–27Y of the Employment Rights Act 1996 (ERA 1996), inserted by the Employment (Allocation of Tips) Act 2023 (E(AT)A 2023), see Practice Note: Allocating tips, gratuities and service charges to workers. See also Precedent: Policy—tips, gratuities and service charges. ERA 1996, ss 27C–27Y apply to ‘qualifying tips, gratuities and services charges’, which ERA 1996, s 27C defines as: • employer-received tips, and • worker-received tips that are subject to employer control or connected with any other worker-received tips that are subject to employer control An ‘employer-received tip’ is an amount paid by a customer of an employer by way of a tip, gratuity or service charge (however described) which: • is received upon its payment or subsequently by the employer or an associated person, or • is received upon