What the NIC Saving Figure Means (UK)
In short: The National Insurance saving shown at the end of the tronc flow is your saving as the employer only. Your staff also save their own employee National Insurance on the same tips, and that saving is separate and on top of the figure you see.
Who this is for: Employers. UK only.
What the figure shows
- It is the employer saving. The figure is the employer National Insurance your business would otherwise have paid if these tips had gone through your own payroll.
- It does not include the employee saving. Your staff do not pay employee National Insurance on tips paid through an independent tronc either. That saving goes to them, so it does not appear in your figure, but it is part of the value of the tronc.
- Income tax still applies. Tips paid through JustTronc are still subject to income tax, which is deducted through PAYE. The figure is about National Insurance only.
- The saving depends on the tronc being independent. Tips are free of National Insurance only where the tronc is run independently of you as the employer. If your business directs how tips are split between individual staff, HMRC can treat the tips as allocated by the employer, and National Insurance then becomes due on the whole pot. Agree the principles of your tipping policy with us, and let JustTip run the allocation itself.
This is general information, not legal or tax advice.
If that did not work
If the figure looks wrong for the tips you entered, check the total you entered at the start of the flow. See Run Your Tronc (UK). For anything else, contact us at https://help.justtip.net/en/contact-us.
Related
Last checked: 2026-09-23