9 Jun 2003
Leech v Accident Compensation Corporation
- Citation
- [2003] NZACC 110
- Court
- District Court
The court found on the evidential record that the appellant was an employee of Ratoa Partnership; employer failure to remit PAYE does not change that status and ACC must include the total payments made by the employer and may gross up the net payments as if source deductions had been made, resulting in relevant earnings of $14,100 net grossed to $18,547.60 for assessment of weekly compensation.
- Worker status (employee v contractor)
- Calculation of weekly earnings
- Source deductions / paye obligations
- Grossing up net payments for earnings assessment