Mr D Strang v Clarke EPOS (UK) Ltd — 2023

The claimant brought claims for unpaid salary and car allowance, unpaid pension contributions, untaken annual leave, and four weeks' notice pay. In its ET3, the respondent accepted that salary, car allowance and pension contributions referable to 1 December 2021 to 2 February 2022 had not been paid, and also accepted that 4.67 days' annual leave accrued in 2022 was due but unpaid. The case had been postponed several times, including a December 2022 hearing date to allow an agreed settlement to be implemented.

The respondent did not attend the final hearing on 13 April 2023. The tribunal proceeded in its absence under Rule 47 of the Employment Tribunal Rules 2013. It did not issue a judgment by consent on the figures proposed by the respondent because those sums were net and there was no clarity about the intended tax treatment. The tribunal therefore heard evidence from the claimant on the remaining live claims.

The tribunal upheld the two admitted unauthorised deduction claims and ordered the respondent to pay £6,939.48 for unpaid wages earned between 1 December 2021 and 2 February 2022 and £714.88 in respect of 4.67 days' untaken annual leave accrued in 2022. The tribunal recorded that those sums were expressed gross of tax and national insurance, with any lawful deductions to be accounted for by the respondent to HMRC.

During the hearing the claimant withdrew the remaining claims. The notice pay claim, the claim for 7 days' carried-over annual leave from 2021, and the claim for employer pension contributions for December 2021 and January and February 2022 were dismissed pursuant to Rule 52 of the Employment Tribunal Rules 2013 because they had been withdrawn.