Mr S Mcilvain v Sumo Waste & Recycling Limited — 2026

The principal disputed issue was whether Sumo Waste & Recycling Limited employed Mr Mcilvain when his employment ended. The Tribunal found on the balance of probabilities that he was initially employed by SW Waste Limited and that his employment transferred to the respondent following its incorporation in July 2024. It relied on the claimant's understanding of the change, labels bearing the respondent's name, the absence of any substantial difference between the businesses' work, the position of the previous company, and the absence of PAYE records supporting the respondent's case. Mr Mcilvain had not been provided with written employment particulars or written notice of any change of employer and had received few itemised payslips.

Mr Mcilvain gave notice on or about 1 August 2025 and worked until 23 August 2025. The Tribunal accepted that he had not been paid for that period. At his annual gross salary of £40,000, it awarded £2,520.54 gross for the wages unlawfully withheld. Having found that the respondent was his employer, the Tribunal held that no relevant defence to payment had been established.

Because there was no written agreement regulating the holiday year, the Tribunal applied the default provisions of the Working Time Regulations and treated the holiday year as running from 1 February to 31 January. It accepted that Mr Mcilvain had taken no paid annual leave between 1 February and 23 August 2025 and awarded £2,407.69 gross for 3.13 weeks of accrued but untaken leave. The total award was £4,928.23 gross. The respondent was permitted to make required PAYE and National Insurance deductions only if it provided an itemised payslip, immediately remitted the deductions to HMRC and, if requested, supplied written proof of payment to HMRC.