EMPLOYMENT TRIBUNALS (SCOTLAND) Case No: 4103941/2018 Miss C Fraser v Kenneth Andrew Wilson C/O Accountant in Bankruptcy — 2018

Miss C Fraser was employed by Kenneth Andrew Wilson from 2 October 2017 until 31 January 2018, when her employment ended with that of the respondent's other employees. The respondent had been sequestrated, the action had been served on his trustee, and no ET3 was lodged, so the Employment Judge issued a Rule 21 judgment on the available material.

The tribunal found that at termination the claimant remained owed 8 days' pay. On the figures accepted by the tribunal, she was paid £480.77 per week, or £96.15 per day, so the outstanding arrears of pay came to £769.20, rounded to £769. The judgment also found that she was due holiday pay for the period from 2 October 2017 to 31 January 2018, being 17 weeks, and calculated that entitlement at £880.18, rounded to £880.

The tribunal held that the respondent had made an unauthorised deduction from the claimant's wages and ordered payment of £1,649. That sum represented the combined arrears of pay and holiday pay identified in the reasons. The judgment also noted that the claimant was required to account to HMRC for tax and National Insurance on the wage element.