questionText: To ask the Chancellor of the Exchequer, what assessment her Department has made of the merits of the application of National Insurance contributions to tips paid by card.
answerText: The method of payment of a tip does not determine whether National Insurance is due. National Insurance is not due on tips paid directly to the worker, or where the employer has no influence in the allocation of the tips. If an employer is involved in dec...
heading: National Insurance Contributions: Gratuities