Ms J Hornsby v Pemberton AI Ltd: 6019599/2024
JUDGMENT
[1]The respondent having failed to respond to the claim, judgment is given for the claimant.[2]The respondent failed to provide the claimant with an itemised pay statement for July 2024 and September 2024, contrary to section 8 of the Employment Rights Act 1996.[3]The claimant is awarded compensation for unlawful deduction from wages in the sum of £1.666.67 in respect of the month of September 2024.[4]This 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 over the period of the claimant’s employment. The net amount is to be paid directly to the claimant.