||All England Reporter
|| All ER (D) 54 (May)
|| EWCA Civ 361
||Court of Appeal, Civil Division
Mummery, Rimer and Sullivan LJJ
||Adam Tolley (instructed by Michael Zeffman, HMRC Solicitor's Office) for the Commissioners.
||Timothy Brennan QC (instructed by McGrigors LLP) for the employers.
||7 May 2009
Employment - Remuneration - National minimum wage - Employers paying 'tronc' moneys to employees on top of basic wage - Basic wage below national minimum wage - Revenue and Customs Commissioners issuing enforcement notices requiring employees to pay specified sums in respect of arrears of national minimum wage owing to past and present employees - Employers appealing on basis 'tronc' moneys counting as money payments made by employers - 'Tronc' moneys not counting as money payments - Whether judge erring - National Minimum Wage Regulations 1999, .
Employment Remuneration. Court of Appeal, Civil Division: An appeal against the decision of an employment tribunal was dismissed on the basis that the judge had been correct to hold that payments to the employees of their respective shares of tronc moneys were not 'payments paid by the employer to the worker' for the purposes of reg 30(a) of the National Minimum Wage Regulations 1999, .
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