A waiter’s tips which were received, and then re-distributed by the employer, are part of the employees’ wages for minimum wage purposes. The gratuities became the employer’s property so that when they paid the waiters their share of them, they were doing so with their (the employer’s) own money and such payments therefore counted towards the remuneration they paid.
Times 28-May-1996, Gazette 19-Jun-1996,  EWCA Crim 449,  IRLR 815,  ICR 11
England and Wales
Appeal From – Nerva And Others v The United Kingdom ECHR 24-Sep-2002
The claimants were waiters. Tips paid were included in credit card payments to their employers, who then paid them out in ‘additional pay’. The waiters claimed that this was then included within the wage, and used to calculate their minimum pay. . .
Cited – Annabel’s (Berkeley Square) Ltd and Others v Revenue and Customs CA 7-May-2009
The court considered whether tips paid at a restaurant by means of a credit card or cheque thus becoming the employer’s money could properly count toward the minimum wage when paid on to the employee. The revenue contended that the money received . .
Lists of cited by and citing cases may be incomplete.
Updated: 19 May 2022; Ref: scu.84250