E.T. Z (WR) EMPLOYMENT TRIBUNALS (SCOTLAND) Case No: 4101707/20195 Held at Dundee on May 2019 Employment Judge: W A Meiklejohn Mrs Marion Smith v Mr Amit Patni — 2019

The claimant, Mrs Marion Smith, brought claims for unlawful deduction of wages and holiday pay against Mr Amit Patni. The respondent did not submit an ET3 and did not appear or be represented at the final hearing in Dundee on 10 May 2019. The tribunal first considered time bar and held that both claims were brought outwith the ordinary three-month period, but that it was not reasonably practicable for the claimant to present them in time and that she had presented them within a reasonable period after expiry.

On the evidence accepted as credible, the claimant resigned on 18 August 2018 and was normally paid two weeks in arrears. The tribunal found that when she left employment she was entitled to two weeks' pay, but the respondent did not make payment. That produced an award of £660 gross, which netted to £570.06 after deductions for tax and national insurance.

On holiday pay, the tribunal accepted that the relevant holiday year ran from 1 April to 31 March. It found that the claimant had accrued a pro rata entitlement of 11 days by 18 August 2018, had taken 6 days, and therefore had 5 days remaining. Although the respondent had told her that her entitlement was two weeks' holiday pay, the tribunal held that this was incorrect. The award was £330 gross, netting to £285.03. The tribunal ordered payment of the net sums, and noted that the respondent was responsible for accounting to HM Revenue & Customs for the relevant tax and national insurance deductions.