4A. (1) The Minister may by regulation prescribe an employer or class of employer to which sections 4B to 4E (in so far as they are in operation) apply, and those sections shall apply to employers or classes of employers so prescribed.

(2) The Minister may by regulation prescribe a person or class of person (whether or not such person is an employer) to whom section 4F (in so far as it is in operation) applies and that section shall apply to persons or classes of person so prescribed.

(3) When making regulations under subsection (1), the Minister—

(a) shall have regard to the following:

(i) whether or not employers to which the regulations relate are carrying on a business in the State in relation to which the payment of tips or gratuities by customers typically applies;

(ii) the likely impact of such regulations on employment, either generally or in the particular economic sector to which the regulations relate;

(iii) the impact on the welfare of employees of sections 4B to 4E not applying to their employers;

(iv) the need for customers of employers to which the regulations relate to be informed as to how tips or gratuities and mandatory charges paid will be treated;

(v) the need for employees of employers to which the regulations relate to understand how tips or gratuities will be treated;

(vi) the costs, including administrative and financial costs, of sections 4B to 4E applying to the employers to which the regulations relate,

(b) shall consult with—

(i) such organisations as the Minister considers to be representative of the employers to which the regulations relate, or a substantial number of such employers, and

(ii) a person, group or organisation that the Minister considers to be representative of a substantial number of employees of the employers to which the regulations relate,

and

(c) may—

(i) specify employees of employers to which the regulations relate, or classes of such employees, in respect of whom the regulations shall not apply, and

(ii) consult with such persons (if any), other than persons referred to in paragraph (b), as the Minister considers appropriate having regard to the circumstances.

(4) When making regulations under subsection (2), the Minister—

(a) shall have regard to the following:

(i) whether or not persons to whom the regulations relate are carrying on a business in the State in relation to which the payment of tips or gratuities by customers typically applies;

(ii) the likely impact of such regulations on employment, either generally or in the particular economic sector to which the regulations relate;

(iii) the impact on the welfare of contract workers of section 4F not applying to the persons in respect of whom they are contract workers;

(iv) the need for customers of persons to whom the regulations relate to be informed as to how tips or gratuities and mandatory charges paid will be treated;

(v) the need for contract workers of persons to whom the regulations relate to understand how tips or gratuities will be treated by the person;

(vi) the costs, including administrative and financial costs, of section 4F applying to the persons to which the regulations relate,

(b) shall consult with—

(i) such organisations as the Minister considers to be representative of the persons to whom the regulations relate, or a substantial number of such persons, and

(ii) a person, group or organisation that the Minister considers to be representative of a substantial number of contract workers working for such persons, and

(c) may—

(i) specify employees of persons to which the regulations relate, classes of such employees or contract workers in respect of such persons in respect of whom the regulations shall not apply, and

(ii) consult with such persons (if any), other than persons referred to in paragraph (b), as the Minister considers appropriate having regard to the circumstances.]