Mr P Dias Maltez v Coveo Solutions (UK) Ltd and Coveo EMEA Ltd (formerly Qubit Digital Ltd): 2303416/2024
JUDGMENT
[1]The Second Respondent must pay the Claimant the sum of £116,483.38 made up as follows: Pecuniary compensation for discrimination: Lost earnings (basic £33,775.84 pay) Employee pension £3,638.81 contributions (as lost earnings) Lost overtime £1,621.80 Effect of April 2024 pay £974.72 increase Pension loss £1,431.89 (employer contributions) Internet allowance £313.59 Gym allowance £200 Education allowance £195 Private healthcare £934.63 RSUs £532.76 Subtotal £43,619.06 Less PILON received (£2,549.12) Subtotal £41,069.94 ACAS uplift (20%) £8,213.99 Subtotal £49,283.93 Interest for 476 days at £5,140.80 8% (£10.80 per day) Subtotal £54,424.73 Non-pecuniary compensation for discrimination Injury to feelings £16,000 ACAS uplift (20%) £3,200 Subtotal £19,200 Interest for 953 days at £4,012.13 the rate of 8% (£4.21 per day Subtotal £23,212.13 Basic award Agreed figure (no £1,286 ACAS uplift or interest) Compensatory award for unfair dismissal (excluding matters compensated as discrimination) Loss of statutory rights £500 ACAS uplift (20%) £100 Subtotal £600 TOTAL (before £79,522.86 grossing up) That sum is then up as follows, on the basis that the first £30,000 can be paid without deductions, so the remaining £49,522.86 needs to be grossed up: Earnings from employment Compensation (based on current annual salary of £84,000) Band Gross Tax Net Gross Tax Net No 0 0 0 Personal Allowance, as total gross income will exceed £125,140 Basic Rate £37,700 £7,540 £30,160 (20%) Higher Rate £48,300 £19,320 £28,980 £39,1401 £15,656 £23,484 (40%) Additional £47,343.382 £21,304.52 £26,038.863 rate Total £86,483.38 £36,960.52 £49,522.86[1]This is the gross amount remaining to the top of the Higher Rate band (£125,150) after earnings from employment have been taken into account.[2]Calculated from the net figure.[3]This is what remains of the net compensation award (that is, £49,522.86 minus the £23,484 which is taxed in the Higher Rate band) The £30,000 tax free allowance is then added back to the total gross sum, giving £116,483.38. Approved by: