4B. (1) An employer to which this section applies shall, in a manner that is fair in the circumstances and in accordance with this Act, distribute to his or her employees any tips or gratuities received by the employer by an electronic mode of payment.

(2) Subject to subsection (3), an employer shall not retain any share of tips or gratuities received by the employer by an electronic mode of payment.

(3) An employer may only retain a share of tips or gratuities received by the employer by an electronic mode of payment—

(a) in so far as such retention is required or permitted by this Act, or

(b) where that employer—

(i) regularly performs, to a substantial degree, the same work performed by some or all of the employees, and

(ii) retains a share of tips or gratuities received by an electronic mode of payment that is no more than an amount that is fair and reasonable in the circumstances having regard to the amount of such work so performed by that employer.

(4) In considering a complaint under Part 4 of the Workplace Relations Act 2015 regarding whether or not a distribution under subsection (1) of tips or gratuities to an employee is fair, an adjudication officer shall have regard to all of the factors or circumstances that he or she considers relevant, including—

(a) the seniority or experience of the employee,

(b) the value of sales, income or revenue generated for the business by the employee,

(c) the proportion or number of hours worked by the employee during the pay period in which the tip or gratuity was made,

(d) whether the employee is on a full-time or part-time contract of employment,

(e) the role and influence of the employee in providing service to customers,

(f) whether the employee was consulted in relation to the manner of distribution, and

(g) whether there is an agreement, whether formal or informal, between the employer and the employee providing for the manner in which tips or gratuities are to be distributed.

(5) (a) An employer to which this section applies shall, no later than 10 days from the date on which a distribution of tips or gratuities is made, give or cause to be given to an employee a statement in writing specifying clearly—

(i) the total amount of tips or gratuities distributed by the employer for the period to which the statement relates, and

(ii) the amount of tips or gratuities distributed to the employee to whom the statement is provided.

(b) The employer shall take such reasonable steps as are necessary to ensure that both the matter to which the statement under paragraph (a) relates and the statement are treated confidentially by the employer and his or her agents and by any other employees.

(6) Where a statement under this section contains an error or omission, the statement shall be regarded as complying with the provisions of this section if it is shown that the error or omission was made by way of a clerical mistake or was otherwise made accidentally and in good faith.

(7) An employer to which this section applies shall, before establishing or making a material change to its policy on the manner in which tips or gratuities shall be distributed amongst employees, or on the way in which mandatory charges shall be treated, consult with those employees.

(8) An employer who contravenes subsection (5)(a) shall be guilty of an offence and shall be liable on summary conviction to a class C fine.]