Longer opening hours and increased footfall during the 2026 World Cup could place added pressure on how pubs manage tips and service charges. We explore the operational, compliance, and NIC considerations hospitality businesses should not overlook ahead of a busy summer.

With the Home Office confirming further licensing extensions for the 2026 Men’s World Cup in England and Wales, pubs can expect a busy summer of sport. Where England or Scotland progress beyond the group stage, qualifying knockout matches kicking off between 5pm and 9pm may benefit from extended hours until 1am, while later matches kicking off after 9pm and up to 10pm may benefit from extended hours until 2am.

For pubs, that increase in footfall brings opportunity, but it also creates practical challenges, particularly in managing higher volumes of tips and service charges during extended hours. With the Employment (Allocation of Tips) Act 2023 now in force, hospitality businesses need tip allocation arrangements that are fair, transparent, and capable of withstanding scrutiny.

The World Cup windfall

Extended trading hours may be welcome, but packed venues and changing shift patterns can make tip distribution harder to manage consistently.

If a pub sees a sharp increase in discretionary service charges during an England or Scotland knockout match, the key question is how that money should be shared. Without a clear and consistent structure, fair allocation across the team becomes harder, particularly where arrangements differ between shifts or locations.

Where tips are processed through payroll rather than a properly structured tronc, the NIC position can be materially different. By contrast, where gratuities are allocated through a compliant and genuinely independent tronc, different NIC treatment may apply depending on the facts and how the arrangement is operated in practice.

Why a tronc matters

A tronc, as an independent arrangement for distributing gratuities and tips, is no longer simply a nice-to-have for busy venues. It can provide a practical framework for compliance, governance, and operational efficiency.

• NIC position: Where tips are allocated through a compliant and genuinely independent tronc, HMRC guidance indicates that employer and employee NICs may not arise in the same way as they would through payroll. The position depends on the precise facts, including whether the arrangement is genuinely independent in practice.

• Transparency under pressure: Busy shifts can make tips harder to track and distribute consistently. An independent troncmaster can help ensure the process remains clear and controlled.

• The Tipping Act guardrail: The new regime increases the need for fair allocation, clear documentation and transparency. A structured approach makes arrangements easier to operate and easier to evidence if challenged. You can read more about the expected increase in enforcement and workers’ rights scrutiny in our Fair Work Agency insight.

Independent expertise for a busy summer

As the tournament approaches, hospitality businesses should review their tipping arrangements. An independent troncmaster can provide a neutral framework, reduce administrative burden, and help ensure that staff receive tips under a process that is fair and transparent.

At a time when the pub experience depends heavily on staff engagement and customer trust, a well-run tronc can support confidence, reduce conflicts of interest, and keep tip administration under control while management remains focused on service.

How Buzzacott can help

If you need support reviewing, updating or implementing your tipping arrangements, our Troncmaster Services team can assist.

We can review your current approach, identify operational or cost inefficiencies, and help you put in place a structure that is clear, robust, and easier to manage.

If you decide to implement a tronc, we can manage the process and act as independent troncmaster. In that role, we can help ensure that:

• The tronc is genuinely independent and free from employer influence.

• Tip pooling and distribution are clear and transparent for staff and management.

• The arrangement remains aligned with current HMRC requirements.

Whether you are establishing a new arrangement or reviewing an existing one, we can help you put in place a tronc structure that is compliant, practical, and well suited to the demands of a busy summer.