[27J Records]

[27J Ìý¸é±ð³¦´Ç°ù»å²õ±Õ

[(1)     Where qualifying tips, gratuities and service charges are paid at, or are otherwise attributable to, a place of business of an employer on more than an occasional and exceptional basis, the employer must—

(a)     create a record of how every qualifying tip, gratuity and service charge paid at, or otherwise attributable to, the place of business has been dealt with in accordance with this Part, and

(b)     maintain that record for a period of three years beginning with the date on which the qualifying tip, gratuity or service charge was paid.

(2)     The record required by subsection (1) must include—

(a)     the amount of qualifying tips, gratuities and service charges paid at, or otherwise attributable to, the place of business;

(b)     the amount of those qualifying tips, gratuities and service charges—

(i)     that the employer allocated to workers of the employer at the place of business;

(ii)     that the employer arranged to be allocated to workers of the employer

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