Mr R. Sutton v Formel D. UK Limited — 2019

Following a hearing on 29 April 2019, the tribunal had already decided that Mr Sutton was entitled to the aggregate of any unnotified deductions for the period 18 October 2018 to 17 January 2019, but the amount of the award had not then been calculated. The parties were directed to agree the figure, and when they could not do so the tribunal determined the issue on the papers. The tribunal recorded that there had been delay by the respondent in providing the information needed to do the calculation, leading to an unless order on 16 August 2019.

Applying section 12(4) of the Employment Rights Act 1996, Regional Employment Judge Monk compared the original pay statements with the later amended pay statements and the parties' calculations. The award was confined to the difference between the deductions notified at the relevant time and the deductions actually made, for the 13-week period immediately before the claim. The tribunal largely accepted the respondent's spreadsheet calculations, but corrected an obvious error for the November 2018 tax deduction, which was £1,009 rather than £100.90, and used the original January 2019 payslip from the bundle.

On that basis, the tribunal calculated the unnotified deductions by month for tax, National Insurance and pension contributions and aggregated the differences, including credits where they arose. The resulting total was £360.74. The tribunal also noted that the respondent's delay in resolving the issue had caused the claimant considerable distress and anxiety, and encouraged prompt payment and resolution of any remaining tax code issues.