Mr P Bedford v Mastermind Promotions Ltd: 2302622/2020 and 2302623/2020
JUDGMENT
[1]The respondent has made an unlawful deduction from wages of £3,827 comprisinga. Commission for January to March 2020 £903b. Wages from 30 March to 20 April 2020 £2,339c. Holiday pay (4 days) £585[2]The respondent is liable to pay the said sum of £3,827 to the claimant. In accordance with the decision of the Employment Appeal Tribunal in Walters t/a Rosewood v Barik UKEAT/0053/16/BA such awards should be made on a gross basis, but the award may properly be satisfied by payment of the net amount due, and payment to HMRC of any tax and national insurance which falls to be deducted at source.