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HMRC internal manual

National Insurance Manual

Tips, gratuities and service charges: whether earnings

Whether payments of tips, gratuities or service charges are earnings

Where a payment of tips, gratuities, and or service charges is made to or for the benefit of an earner, those payments fall within the definition of earnings (NIM02010). Certain payments of or in respect of gratuities are disregarded from earnings when calculating Class 1 NIC liability. See NIM02905.