On 27 September 2024, the government published non-statutory guidance for employers on distributing tips fairly. This coincides with the new legal requirements on tipping and service charges set out in the Employment (Allocation of Tips) Act 2023 and the statutory Code of Practice on Fair and Transparent Distribution of Tips which came into force on 1 October 2024. The non-statutory guidance is aimed at helping employers apply the statutory Code of Practice, which must be taken into account by Employment Tribunals in relevant cases. It is fairly brief and clarifies how to deal with agency workers, confirms that tips cannot be pooled across multiple sites or branches and stresses that all workers involved in directly providing a service to customers must be considered in the distribution of tips. A template tipping policy and tipping record are also provided. Tribunals can order compliance with the legal requirements as well as award compensation of up to £5,000 per worker to compensate for financial loss.