Mr P A Evans v ProductsOne BV: 2302801/2024
JUDGMENT
[1]The claimant suffered an unlawful deduction from wages in the sum of £15,213.02, comprised as follows:(a) salary for the month of February 2024 of £14,333.33(b) employer’s pension contributions of £377.01 for the months of December 2023 and January 2024(c) employee’s pension contributions of £502.68 for the months of December 2023 and January 2024[2]The award for unlawful deduction from wages falls within the definition of earnings at section 62 of the Income Tax (Earnings and Pensions) Act 2003. Accordingly, the respondent is obliged to treat it as wages and to account to HMRC for any tax and national insurance. The net amount is to be paid directly to the claimant.[3](According to the claimant’s pay statement for February 2024, the net sum payable was £7,947.73.) Page 1 of 2 Case Number 2302801/2024