questionText: To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the merits of exempting tips paid by card from National Insurance contributions.
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