Mr K Kay v NE Sunderland Limited — 2023

Mr Kay brought a complaint under section 11 Employment Rights Act 1996 alleging that NE Sunderland Limited had failed to provide him with itemised pay statements in breach of section 8. The respondent was served at its registered office but did not present a response, so the tribunal considered the matter under rule 21 of the Employment Tribunals Rules of Procedure 2013.

The tribunal recorded that Mr Kay had repeatedly asked for his payslips while working at the respondent’s Papa John’s restaurant in Sunderland and was told variously that they would be emailed or posted, or had been lost. The tribunal accepted that he was never provided with the pay statements. Mr Kay also wrote to the tribunal on 12 October 2023 identifying deductions from his pay on 5 July 2023 and 5 August 2023 of £74.84 and £67.94.

Applying sections 8, 11 and 12 of the Employment Rights Act 1996, the tribunal found that the respondent had failed to provide itemised pay statements in July and August 2023 and that unnotified deductions of tax and NI had been made in those months in the amounts identified by the claimant. It was satisfied that it had sufficient information to make a declaration and that it was just and equitable to make an award.

The tribunal therefore upheld the complaint and ordered the respondent to pay £142.78, being the aggregate of the unnotified deductions in the 13-week period immediately preceding the reference to the tribunal.