Tax and deductions from pay

New and updated

• Type:

  Employment law cases

  Discretionary honorarium did not become contractual

  This case concerned a common dispute at employment tribunals: whether or not a discretionary payment had become a contractual entitlement.

• Date:

  26 August 2009

  Type:

  Employment law cases

  Holiday pay: Unpaid holiday pay can be claimed as unlawful deductions from wages

  In HM Revenue and Customs v Stringer and others sub nom Commissioners of Inland Revenue v Ainsworth and others [2009] IRLR 677 HL, the House of Lords held that a claim for unpaid holiday due under the Working Time Regulations 1998 can be brought as an unlawful deductions from wages claim under ss.13 and 23 of the Employment Rights Act 1996.

• Date:

  27 April 2009

  Type:

  Employment law cases

  Contracts of employment: Tribunal erred in not determining to which aspect of a bonus scheme the employer's discretion attached

  In Small and others v Boots Co and another [2009] All ER (D) 200 (Jan) EAT, the EAT held that the fact that the employer had stated that a bonus was discretionary did not necessarily mean that it had no contractual effect. The employer's discretion could relate to: whether or not to operate a bonus system at all; whether or not to award a bonus in a given year; or the amount of bonus to be awarded.

• Date:

  19 January 2009

  Type:

  Employment law cases

  Lucy and others v British Airways plc

  The Employment Appeal Tribunal has held that an employment tribunal did not have jurisdiction to hear claims against British Airways for non-payment of flying allowances to cabin crew who had not been able to fly because of an airport closure.

• Date:

  27 February 2008

  Type:

  Employment law cases

  TUPE case law update

  This article looks at some of the important judgments in the area of the transfer of undertakings over the past year.

• Type:

  How to

  How to deal with overpayments made to employees

  Practical guidance on dealing with overpayments made to employees, including deductions from wages; civil proceedings for restitution; estoppel by representation; and change of position.

• Date:

  12 December 2007

  Type:

  Employment law cases

  Cooper and others v Isle of Wight College

  The High Court has held that an employer could deduct only 1/260th of salary from employees' pay in respect of a one-day strike, and not 1/228th, which discounted paid holiday.

• Type:

  Employment law cases

  Case of the week: Unlawful deductions from wages

  This week's case of the week, provided by Addleshaw Goddard, covers unlawful deductions from wages.

• Date:

  26 January 2007

  Type:

  Employment law cases

  Coors Brewers Ltd v Adcock

  In Coors Brewers Ltd v Adcock [2007] EWCA Civ 19 CA, the Court of Appeal has held that employment tribunals do not have jurisdiction to hear claims for unlawful deductions from wages where a detailed investigation to identify the level of underpayment is required.

• Type:

  FAQs

  Are "golden hello" payments taxable?