Mrs E Dzieweczynska v BRIT-POL Ltd: 1803698/2020
JUDGMENT
Employment Tribunals Rules of Procedure 2013 – Rule 21[1]The respondent has acted in breach of contract in not paying to HMRC all of the sums deducted from the claimant’s wages as tax due on them. The respondent is ordered to pay to the claimant the shortfall of £1164.[2]The claimant’s complaint of unauthorised deduction from wages is dismissed as one properly brought instead as damages for breach of contract. The deductions made were authorised and there would have been no complaint had they been accounted for to HMRC.