Swieca v Revenue & Customs (STATUTORY MATERNITY PAY - continuous employment) [2019] UKFTT 674 (TC) (06 November 2019)

Swieca v Revenue & Customs (STATUTORY MATERNITY PAY - continuous employment) [2019] UKFTT 674 (TC) (06 November 2019)

Appellant was not continuously employed for the relevant 26-week period as she did not commence work until 3 May 2017; absence of work and remuneration prior to this date means employment had not begun, thus failing the statutory requirement for SMP.

Source-derived case information.

Citation
[2019] UKFTT 674 (TC)
Parties
Appellant: Olga Swieca; First Respondent: The Commissioners for Her Majesty’s Revenue & Customs; Second Respondent: Unique Employment Services Limited
Jurisdiction
United Kingdom
Judgment Date
06 November 2019
Procedural Posture
Appeal / Final Judgment
Outcome
appeal dismissed
Legal Topics
Statutory Maternity Pay, Continuous Employment, Agency Worker Rights
Employment Law Tax Law Social Security Statutory Maternity Pay Continuous Employment Agency Worker Rights

Source-derived case record

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Parties

Olga Swieca

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

First Respondent

Unique Employment Services Limited

Second Respondent

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether the appellant was in continuous employment for the period required by section 164(2)(a) of the Social Security Contributions and Benefits Act 1992 to qualify for Statutory Maternity Pay

Ratio Decidendi

Appellant was not continuously employed for the relevant 26-week period as she did not commence work until 3 May 2017; absence of work and remuneration prior to this date means employment had not begun, thus failing the statutory requirement for SMP.

Court Disposition

appeal dismissed