Mr A Thickett v Mr A Evans T/A Glazeit — 2024

Employment Judge R Brace, sitting alone at Cardiff by CVP on 25 April 2024, heard the Claimant in person; the Respondent did not attend and had not properly submitted an ET3. The judge found the Claimant was an employee of the Respondent from 13 May 2022 to 24 October 2023, working as a fitter installing glass balustrades for an agreed net weekly wage of £500, with the Respondent agreeing to account to HMRC for tax and National Insurance. Applying the Ready Mixed Concrete test (as confirmed in Autoclenz v Belcher), the judge concluded mutuality of obligation and personal service were established.

The Claimant's principal concern was the Respondent's alleged failure to account to HMRC for approximately £9,728 of PAYE and NIC, and a failure to make employer pension contributions and provide payslips. The judge concluded that statutory deductions for PAYE and NIC fell within 'deductions' under s.13(3) ERA 1996 and were not 'wages properly payable' to the Claimant under s.27(1) ERA 1996, and that employer pension contributions paid to a third-party provider were likewise not sums payable to the worker. Those complaints were accordingly not well-founded and were dismissed.

The Claimant withdrew his complaints regarding approximately three days' unpaid wages and accrued holiday pay, and those were dismissed on withdrawal. The judge made a declaration that the Respondent had failed throughout the employment to provide written itemised pay statements as required by s.8 ERA 1996.