EMPLOYMENT TRIBUNALS (SCOTLAND) Case No: 4102382/2017 Held in Glasgow on October 2017 Employment Judge: lain F. Atack v Mr S Richards — 2017

The claimant, Mr S Richards, brought a claim for £600 holiday pay said to have accrued up to 30 June 2017. The respondent, Bee Jay Mobility, denied liability and said the claimant had been paid £600 in cash on 30 June, so nothing further was due. The tribunal heard evidence from the claimant and from Mr James Nisbet for the respondent, and considered bank statements and a payslip dated 14 July 2017.

The tribunal accepted the claimant's evidence that no cash payment of £600 had been made. It found Mr Nisbet's account unlikely because all earlier payments had been made into the claimant's bank account, the respondent did not question why cash was supposedly needed for a holiday only days after salary had been paid, and no receipt was taken for the alleged cash payment. The tribunal also regarded the payslip as incorrect because it described the whole £638.85 as holiday pay paid by BACS, whereas Mr Nisbet accepted only £38.85 had later been paid into the bank and the balance had allegedly been paid in cash.

On that basis, the tribunal held that the claimant was entitled to payment for accrued but untaken annual leave under regulation 16 of the Working Time Regulations 1998. It found that the relevant net sum was £600 and that it should be grossed up to avoid undercompensation. The tribunal therefore awarded a gross sum of £750, subject to deduction of income tax and employee national insurance contributions as required by law.