Pat Breen (Clare, Fine Gael) | Oireachtas source

The amendments provide for the deletion of the originally proposed definition of employers who might be entitled to share in tips in certain circumstances. It seems to seek the use of existing legislative provision to define the type of employer who may participate in the distribution of tips rather than the introduction of a new definition. However, the relevance of the associated employers definition and how it might be relevant to the types of employers, for example, sole proprietors or partners who might currently share in tips is not at all clear and, therefore, I have reservations about the proposed change in definition without such clarity as to the intention.

Section 3 defines tips as though they were wages owing to the employee. Many questions remain open. Without a proper paper record of the tips practice, it is not clear how this can be enforced by inspectors from the WRC. Who will keep these records? Who will be responsible for them? Without proper factual record keeping, what protections will be in place for the employer or employee? If tips are to be treated as almost akin to wages should they be processed through the employer's payroll and taxed? There are many issues as to how this Bill would operate that are not clearly enough defined or set out.