| Definición | Fuente de la definición | Contexto | Fuente del contexto |
| Employer-received tip:(3)An “employer-received tip” is an amount paid by a customer of an employer by way of a tip, gratuity or service charge (however described) which— (a) is received upon its payment or subsequently by the employer or an associated person, or (b) is received upon its payment by a person under a payment arrangement made between the employer and that person. | Employment Rights Act 1996 27C | 27D How tips etc must be dealt with […] (2) Where a worker is allocated an amount of employer-received tips in accordance with subsection (1), that amount is payable to the worker by the employer. | Employment Rights Act 1996 |
| Worker-received tip: (4) A “worker-received tip” is an amount paid by a customer of an employer by way of a tip, gratuity or service charge (however described) which— (a) is received upon its payment by a worker of the employer, and (b) is not subsequently received by the employer or an associated person. | Employment Rights Act 1996 27C | (5) For the purposes of subsection (2)(b)— (a) a worker-received tip is subject to employer control if the employer or an associated person exercises control or significant influence over the allocation of the tip; (b) a worker-received tip (“tip A”) is connected with another worker-received tip which is subject to employer control (“tip B”) if—(i) both tips are paid at, or are otherwise attributable to, the same place of business, and (ii) tip A is paid later in the week, or in the week following the week, in which tip B is paid. | Employment Rights Act 1996 |
Como vemos, la diferencia estriba en quién sea la persona que recoge la propina, se entiende que con vistas a la gestión de esta. En la Employment Rights Act 1996, también se establece que las worker-received tips pueden estar sujetas al control del empresario o una persona asociada a este en el caso de que la distribución de las propinas la realicen alguna de estas figuras (section 27C 5).
Por otro lado, como ya hemos mencionado, no se pueden realizar deducciones a las propinas más allá de los impuestos aplicables (usual tax and National Insurance deductions) (ACAS 2025).
La traducción, dado que la denominación en origen es bastante transparente, no plantea mayores dificultades. Por tanto, propondríamos la traducción por “propina recibida por el empresario” y “propina recibida por el trabajador”.