Mr J Kierzek and others v AYK Consulting Ltd: 1800080/2019 and others
JUDGMENT
[1]Mr J Kierzek’s claim for unlawful deductions in respect of holiday pay succeeds and the Respondent is ordered to pay the sum of £2688 gross of tax and National Insurance.[2]Mr J Kierzek’s claim for breach of contract in respect of unaccounted for tax and National Insurance succeeds. The Respondent is ordered to pay £14,014.40 gross in respect of unaccounted for income tax and £8794.44 gross in respect of unaccounted for National Insurance. Claim Nos: 1800080/2019; 1800081/2019; 1800083/2019; 1800082/2019; 1800084/2019; 1800085/2019 2[3]Mr M Kierzek’s claim for unlawful deductions in respect of holiday pay succeeds and the Respondent is ordered to pay the sum of £119.44 gross of tax and National Insurance.[4]Mr M Kierzek’s claim for breach of contract in respect of unaccounted for tax and National Insurance succeeds. The Respondent is ordered to pay £8421.45 gross in respect of unaccounted for income tax and £4397.65 gross in respect of unaccounted for National Insurance.[5]Mr R Kakol’s claim for unlawful deductions in respect of holiday pay succeeds and the Respondent is ordered to pay the sum of £3519.49 gross of tax and National Insurance.[6]Mr R Kakol’s claim for breach of contract in respect of unaccounted for tax and National Insurance succeeds. The Respondent is ordered to pay £4704.20 gross in respect of unaccounted for income tax and £2860.57 gross in respect of unaccounted for National Insurance.[7]Mr R Dubowski’s claim for unlawful deductions in respect of holiday pay succeeds and the Respondent is ordered to pay the sum of £707.65 gross of tax and National Insurance.[8]Mr R Dubowski’s claim for breach of contract in respect of unaccounted for tax and National Insurance succeeds. The Respondent is ordered to pay £2502 gross in respect of unaccounted for income tax and £1517.50 gross in respect of unaccounted for National Insurance.[9]Mr M Zdunczyk’s claim for unlawful deductions in respect of holiday pay succeeds and the Respondent is ordered to pay the sum of £135.48 gross of tax and National Insurance. Claim Nos: 1800080/2019; 1800081/2019; 1800083/2019; 1800082/2019; 1800084/2019; 1800085/2019 3[10]Mr Zdunczyk’s claim for breach of contract in respect of unaccounted for tax and National Insurance succeeds. The Respondent is ordered to pay £1414.00 gross in respect of unaccounted for income tax and £1377.91 gross in respect of unaccounted for National Insurance. Note: The separate calculations for the sums awarded are set out at appendices 1 and 2 to this judgment. For the avoidance of doubt the sums awarded in respect of unpaid holiday pay are paid gross of (i.e. without deduction of) tax and National Insurance. This is on the basis that, given the Respondent’s failure to account properly to HMRC for tax and National Insurance, it is not possible to accurately calculate the sums net of tax and NI. Furthermore, the breach of contract sums of tax and National Insurance have been claimed by the Claimants on the basis that each of them has already received the correct net pay for the periods in question. The sums awarded to the Claimants are intended to reflect the sums deducted from pay at source by the Respondent which should have been paid across to HMRC for tax and NI. The Respondent’s failure to do this means that the Claimants wish to correct HMRC’s records in respect of their employment and to pay any necessary tax and NI to HMRC out of the Tribunal award.