Hogan v. Steele & Co. Ltd. [2000] IESC 26; [2000] 4 IR 587; [2001] 2 ILRM 321 (1st November, 2000)

Hogan v. Steele & Co. Ltd. [2000] IESC 26; [2000] 4 IR 587; [2001] 2 ILRM 321 (1st November, 2000)

The plaintiff is only entitled to recover from the defendant the net wages lost after statutory deductions (PAYE, PRSI, pension contributions), as these deductions were not a loss suffered by the plaintiff and were not recoverable by the ESB in the absence of an agreement to that effect.

Citation
[2000] IESC 26
Parties
Plaintiff: Plaintiff (unnamed); Defendant: Defendant (unnamed); Notice Party: Electricity Supply Board (ESB)
Jurisdiction
Ireland
Procedural Posture
Civil Appeal / Supreme Court Judgment on Appeal From High Court
Outcome
appeal dismissed
Legal Topics
Damages, Loss of Earnings, Third Party Payments, Deductions (paye, PRSI, Pension), Undertakings, Compensation
Tort Law Employment Law Damages Loss of Earnings Third Party Payments Deductions (paye, Prsi, Pension) Undertakings Compensation

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Parties

Plaintiff (unnamed)

Plaintiff

Defendant (unnamed)

Defendant

Electricity Supply Board (ESB)

Notice Party

Procedural Posture

Civil Appeal / Supreme Court Judgment on Appeal From High Court

Legal Issues

  1. 1 Whether damages for loss of earnings should be calculated on gross or net basis when employer has paid wages subject to deductions and seeks reimbursement under an undertaking
  2. 2 Whether deductions for PAYE, PRSI, and pension contributions are recoverable from the defendant

Ratio Decidendi

The plaintiff is only entitled to recover from the defendant the net wages lost after statutory deductions (PAYE, PRSI, pension contributions), as these deductions were not a loss suffered by the plaintiff and were not recoverable by the ESB in the absence of an agreement to that effect.

Court Disposition

appeal dismissed

Orders

  • Order of the High Court affirmed; only net wages after deductions are recoverable from the defendant; deductions for PAYE, PRSI, and pension contributions are not recoverable.