26 Oct 2021
METROPOLITAN GLASS & GLAZING LIMITED v LABOUR INSPECTOR, MINISTRY OF BUSINESS AND INNOVATION AND EMPLOYMENT [2021] NZCA 560
- Citation
- [2021] NZCA 560
- Court
- Court of Appeal
The critical dividing line is whether the employer is contractually bound to make the payment; payments are "gross earnings" only when the employer has a contractual obligation to pay them, regardless of where the obligation is recorded; because Metropolitan's STIB schemes retained an express residual discretion not to pay even if conditions were met those payments were discretionary for Holidays Act purposes and not gross earnings.