If you get tips at work, they do not count towards the National Minimum Wage, but you do have to pay tax on them.
How tips are paid
You could get your tips as:
cash at the end of a shift or from a customer
part of your pay packet
an amount that is pooled and shared between all staff - this is called a tronc and the person who looks after it is called the troncmaster
How your employer handles tips
The government has a Code of Best Practice on tips that says how your employer should handle them. It is voluntary - your employer does not have to follow it - but if they do, they should have a policy on tips that includes information on:
how tips are distributed, eg if a tronc is used
if cash and card tips are treated differently
the name of the troncmaster (if there is one)
any deductions taken from tips
what happens during leave, eg holidays, sick leave, parental leave
Where to get help
Contact Acas if you have a question about tips or the National Minimum Wage.
Further information on tips at work on GOV.UK's website.