Distributing tips fairly: revised statutory code of practice
Guidance for employers and workers on the fair and transparent distribution of tips.
Applies to England, Scotland and Wales
Documents
Details
This revised code of practice provides guidance to employers and workers on the fair and transparent allocation and distribution of tips, gratuities and service charges.
The code of practice was first published after the passage of the Employment (Allocation of Tips) Act 2023, which makes it mandatory for all tips to be passed on to workers without deductions.
It has been revised following the passage of the Employment Rights Act 2025, which makes it mandatory for employers to consult with workers at their place of business when developing or revising their written tipping policies.
ItA isnew public consultation will be held on this code of practice. The details and timings will be confirmed in due tocourse. comeFor intonow, effect,employers subjectshould continue to Parliamentaryfollow approval,the inexisting Octobercode 2026.of practice.
Updates to this page
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This code of practice was previously laid before Parliament, but has been withdrawn so that a new public consultation can be held on its content. The substantive content in the revised code of practice remains the same.
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First published.
Update history
2026-07-29 11:14
This code of practice was previously laid before Parliament, but has been withdrawn so that a new public consultation can be held on its content. The substantive content in the revised code of practice remains the same.
2026-06-29 17:04
First published.