Cases8001403/2024

Claimant v Mr Craig McIsaac

13 June 2025Before Employment Judge D N JonesScotlandremote video

Outcome

Claimant succeeds£10,710

Individual claims

Unlawful Deduction from Wagessucceeded

The tribunal issued judgment under rule 22 as no response was presented. The respondent unlawfully deducted wages in three respects: unpaid holiday pay across 2022-2024, unpaid wages for five weeks from March to April 2024, and tax deductions that were not remitted to HMRC.

Holiday Paysucceeded

The claimant was owed holiday pay totalling £2,880 across three years. In 2022, £288 was unpaid (24 hours at £12/hour). In 2023, she was underpaid £1,536 as leave was paid at incorrect rates. In 2024, 10 days of leave totalling £1,056 was unpaid at varying hourly rates.

Unlawful Deduction from Wagessucceeded

The respondent failed to pay wages for five weeks from 11 March to 16 April 2024, totalling £2,400 based on 40 hours per week at £12 per hour. This was a clear breach of contract.

Facts

Miss Laird was employed by Mr McIsaac for approximately 69 weeks from late 2022 to April 2024, working 40 hours per week at £12 per hour. Over the course of her employment, she was underpaid holiday entitlement in 2022, 2023, and 2024 at various incorrect rates. She was not paid wages at all for the final five weeks from 11 March to 16 April 2024. Additionally, the respondent deducted £75.79 per week from her wages for tax purposes but failed to remit these deductions to HMRC over the 69-week period.

Decision

The tribunal issued judgment under rule 22 after the respondent failed to present a response or appear. The claimant succeeded in her claims for unlawful deduction of wages, unpaid holiday pay, and arrears of pay. The respondent was ordered to pay £10,709.51 gross comprising holiday pay, unpaid final wages, and tax deductions that were wrongfully withheld.

Practical note

Employers who deduct tax from employees' wages but fail to remit it to HMRC may be ordered to repay those deductions to the employee, in addition to any unpaid wages and holiday pay.

Award breakdown

Holiday pay£2,880
Arrears of pay£2,400
Unpaid wages£5,230

Legal authorities cited

Statutes

ERA 1996 s.13

Case details

Case number
8001403/2024
Decision date
13 June 2025
Hearing type
rule 21
Hearing days
1
Classification
default

Respondent

Sector
other
Represented
No

Employment details

Service
1 years

Claimant representation

Represented
No