[2024] KEELRC 13347 (KLR)
The court found that the appellant's revised tabulation of the respondent's entitlement under the Voluntary Early Retirement scheme was accurate and consistent with the trial court's award. The sum of Kshs. 511,895.57 was confirmed as the correct amount, having accounted for the tax waiver applied to the...
Source-derived case information.
- Citation
- [2024] KEELRC 13347 (KLR)
- Parties
- Appellant: Kerio Valley Development Authority; Respondent: Martin Kipkorir
- Court
- Employment and Labour Relations Court
- Court Station
- Employment and Labour Relations Court at Eldoret
- Jurisdiction
- Kenya
- Case Number
- Employment and Labour Relations Appeal E018 of 2022
- Procedural Posture
- Employment and Labour Relations Appeal / Quantum Judgment After Appeal
- Outcome
- Appeal on quantum determined; trial court award confirmed.
- Judges
- MA Onyango
- Legal Topics
- Voluntary Early Retirement, Terminal Benefits, Tax Waiver Application, Quantum of Award
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Kerio Valley Development Authority
Appellant
Martin Kipkorir
Respondent
Procedural Posture
Employment and Labour Relations Appeal / Quantum Judgment After Appeal
Legal Issues
- 1 Whether the trial court's award to the respondent included double or duplicate payments.
- 2 Whether the appellant's tabulation of payments due under the Voluntary Early Retirement scheme was accurate and comprehensive.
- 3 Whether the tax waiver was properly applied to the respondent's outstanding Sacco loan.
Ratio Decidendi
The court found that the appellant's revised tabulation of the respondent's entitlement under the Voluntary Early Retirement scheme was accurate and consistent with the trial court's award. The sum of Kshs. 511,895.57 was confirmed as the correct amount, having accounted for the tax waiver applied to the respondent's Sacco loan and the balance paid directly to the respondent. The respondent did not contest the tabulation or the application of the tax waiver. The court held that the tax waiver was not payable to the respondent in cash, as it had been used to offset the outstanding Sacco loan. The appellant was ordered to pay the confirmed sum with interest from the date of the trial court...
Court Disposition
Appeal on quantum determined; trial court award confirmed.
Orders
- The judgment of the trial court awarding the respondent Kshs. 511,895.57 is confirmed.
- The tax waiver is not payable to the respondent as it was applied to the Sacco loan and the balance paid to the respondent.
Full Case Text
Judgment text and source record
29 paragraphs
Kerio Valley Development Authority v Kipkorir (Employment and Labour Relations Appeal E018 of 2022) [2024] KEELRC 13347 (KLR) (5 December 2024) (Quantum Judgment)
Neutral citation: [2024] KEELRC 13347 (KLR)
Republic of Kenya
In the Employment and Labour Relations Court at Eldoret
Employment and Labour Relations Appeal E018 of 2022
MA Onyango, J
December 5, 2024
Between
Kerio Valley Development Authority
Appellant
and
Martin Kipkorir
Respondent
(Being an appeal from the whole Judgment of the Honourable Chief Magistrate L. Kassan delivered on 23rd March 2022 in Eldoret CMEL No. 41 of 2019)
Quantum Judgment
(On Quantum) 1. On 20th September, 2024, I delivered judgment in this matter in which I made orders as follows: 77. On the remedies, the Appellant stated that some payments had been made to the Respondent and therefore the award of the trial court may have contained double or duplicate payments to the Respondent. For this reason I will set aside the award of the trial Magistrate on payment of Kshs. 511,895. 57 and in place thereof, order that the Appellant makes a fresh tabulation of the payments due to the Respondent based on the original offer of Voluntary Early Retirement and factoring therein the tax waiver and the payments already received by the Respondent. This is to be done within 30 days from the date of this judgment and shared with the Respondent before being filed in court.
78. The parties are to return to this court for confirmation of the amount payable to the Respondent. A mention date will be given at the time of delivery of this judgement.
2. The Appellant filed its tabulation dated 18th October, 2024 which the court found to be inadequate and directed that the Appellant files a more comprehensive tabulation.
3. The Appellant filed a more comprehensive tabulation on 8th November, 2024. In the tabulation it states that it agrees with the trial court tabulation of Kshs. 511,842. 67.
4. The sum of Kshs. 511,842. 67 was arrived at based on initial Voluntary Early Retirement (VER) offer as follows:Basic salary Kshs. 17,199No. of years served 29. 66VER: 1. 5 months basic salary times No. of years served17,199x1. 5x29. 66=765,183. 94Tax waiver: Kshs. 171,062Less paid to Sacco: Kshs. 150,741Less paid to Respondent: Kshs. 20,321. 74
5. The Appellant states that tax waiver of Kshs. 171,062 was applied to the Respondent’s Sacco Loan owed to Bonde La Ufa Sacco where the Respondent had an outstanding loan of Kshs. 150,741.
6. The difference of Kshs. 20,321. 74 was paid to the Respondent.
7. The Respondent did not file any submissions on the tabulation. It further did not object to the tabulation.
8. The trial court in its judgment awarded the Respondent the sum of Kshs. 511,895. 57 which the Appellant agreed with in its initial submissions dated 18th October, 2024.
9. I do hereby confirm the judgment of the trial court in the sum of Kshs. 511,895. 57.
10. The tax waived is not payable to the Respondent as it was applied to payment of the outstanding loan owed by the Respondent to the Sacco Kshs. 150,741 and the difference of Kshs. 20,321. 74 paid to the Respondent.
11. As per judgment herein, the said sum shall attract interest from the date of the trial court Judgment being 23rd May, 2022.
12. The Appellant shall bear the Respondent’s costs both in the appeal and in the trial court.
DATED, SIGNED AND DELIVERED VIRTUALLY ON THIS 5THDAY OF DECEMBER, 2024MAUREEN ONYANGOJUDGE