Mr Tony Murray v Rossi (Southend On Sea) Limited — 2023

The claimant, Mr Tony Murray, had transferred to Rossi (Southend On Sea) Limited on 6 December 2021 following a business transfer. The tribunal accepted a pre-transfer schedule showing a gross weekly figure of £779, consistent with the claimant's evidence that he had previously been paid £600 net in cash. On that basis the tribunal calculated a gross daily rate of £155.80.

For the 25 days' holiday entitlement for 2021, the respondent had agreed to pay £2,988.50 but later treated the payments as gross and taxed them at source. The claimant said the agreement was for a net amount and complained immediately when the payments were taxed. The tribunal found no evidence to support the respondent's case that the agreement was for a gross sum. It calculated the gross value of the 25 days at £3,895 and found that £2,988.50 had already been paid, leaving £906.50 outstanding.

The tribunal also considered the claimant's 14 days' accrued holiday pay following the transfer, when he had been promoted to General Manager and paid £57,000 gross per annum. It found that the claimant was entitled to £3,069.22 gross for that entitlement, but had received £3,069.71 in total, so nothing further was owed on that issue. The tribunal therefore ordered the respondent to pay £906.50 gross, or net with tax and NIC paid to HMRC.