ABSTRACT
In the UK three aspects of the NMW have particular resonance within the HI: tips and gratuities, an accommodation offset and the differential treatment of young workers. Employers may use tips or a service charge collected through the payroll to ‘top up’ hourly pay to the NMW, whereas cash tips paid to and kept by workers do not count (see p. 130). As there was a limited call to the LPC’s suggestion that the rules for treatment of tips and gratuities be reconsidered, this remains unchanged (LPC, 2003).
