Walters (t/a Rosewood) v Barik (Unlawful Deduction from Wages) [2017] UKEAT 0053_16_1302 (13 February 2017)

Walters (t/a Rosewood) v Barik (Unlawful Deduction from Wages) [2017] UKEAT 0053_16_1302 (13 February 2017)

The Employment Tribunal was entitled to award the gross sum for unlawful deduction from wages and leave the Respondent to account for tax and National Insurance with HMRC; the appeal was unnecessary and misconceived.

Citation
[2017] UKEAT 0053_16_1302
Parties
Claimant: Miss Barik; Respondent: Mr Walters
Jurisdiction
United Kingdom
Judgment Date
13 February 2017
Procedural Posture
Employment Appeal / Appeal Judgment
Outcome
Appeal dismissed
Legal Topics
Unlawful Deduction From Wages, PAYE Regulations, Costs Order
Employment Law Unlawful Deduction From Wages PAYE Regulations Costs Order

Case Brief

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Parties

Miss Barik

Claimant

Mr Walters

Respondent

Procedural Posture

Employment Appeal / Appeal Judgment

Legal Issues

  1. 1 Whether the Employment Tribunal erred in awarding a gross sum for unlawful deduction from wages instead of a net sum after tax and National Insurance
  2. 2 Whether the Respondent was obliged to pay the Claimant and account to HMRC for tax and National Insurance deductions

Ratio Decidendi

The Employment Tribunal was entitled to award the gross sum for unlawful deduction from wages and leave the Respondent to account for tax and National Insurance with HMRC; the appeal was unnecessary and misconceived.

Court Disposition

Appeal dismissed

Orders

  • Respondent to pay Claimant the gross sum of £180,200 for unlawful deduction from wages, subject to tax and National Insurance deductions.
  • Costs Order against Respondent in the sum of £1,562.28.