Miss Kun Qin v Servizon Limited — 2024

Miss Kun Qin worked for Servizon Limited as a Senior Accountant from 17 April 2023 to 16 June 2023. Her contract provided for gross annual pay of £50,000, and the tribunal calculated that she was entitled to gross pay of £8,653.85 for the working days in that period, plus £832.69 in accrued holiday pay, making total gross pay due of £9,486.54.

The tribunal found that the claimant actually received £7,067.37, paid in three instalments. It also found that the respondent had not accounted to HMRC for income tax and employee national insurance deducted from the claimant’s pay. On that basis, the tribunal held that the shortfall in payments was not a lawful or excepted deduction under sections 13 and 14 of the Employment Rights Act 1996, and that £2,419.17 was an unauthorised deduction from wages.

Separately, the tribunal found that the respondent failed to give the claimant written itemised pay statements for the employment period, contrary to section 8 of the Employment Rights Act 1996. It made a declaration to that effect, but under section 26 of the Act it awarded no further sum for that failure because of the monetary award already made in respect of the wages complaint.