A tronc is a pooled fund for tips and service charges run by a troncmaster, who decides the allocation independently of the employer. When set up properly, tronc payments go through payroll with income tax but without National Insurance contributions, which is why operators and staff both like them.
The independence is the whole point: if the employer controls the split, the NI saving can be lost. Good troncs publish points systems so everyone can see why a sommelier gets more points than a runner, or why they don't.
What we ask on the show
- Who is your troncmaster, and do they really act independently?
- How are points decided in your tronc?
- Should kitchen staff get an equal share of the tronc?