Employment law cases

Tax and deductions from pay categories

All items: Tax and deductions from pay

  • Homeworking: Employee who moved north not entitled to London weighting

    11 August 2022

    In McKenzie-Bayliss v The Crown Prosecution Service, an employment tribunal held that a homeworking employee who relocated to North-East England but carried out work for the South-East region was no longer entitled to receive pay at the London rate.

  • Right to work: Employer wrong to rely on checking service

    17 December 2019

    In Badara v Pulse Healthcare Ltd, the Employment Appeal Tribunal held that the employer should not have relied solely on negative Home Office checks when it dismissed the employee for failing to provide right to work documentation.

  • Deductions from wages: Tribunals have jurisdiction to construe employment contract

    5 October 2018

    In Agarwal v Cardiff University and another; Tyne and Wear Passenger Transport Executive t/a Nexus v Anderson and others, the Court of Appeal held that employment tribunals have jurisdiction to construe contractual terms in the context of a claim for unlawful deductions from wages.

  • Industrial action: Deductions for strike days to be made at rate of one-365th of annual salary

    31 December 2017

    In Hartley and others v King Edward VI College [2017] IRLR 763 SC, the Supreme Court held that, when deducting pay from employees' wages in respect of their participation in strike action on the relevant days, the appropriate daily rate of deduction was one-365th of the employees' annual salary, rather than one-260th as had been applied by the employer.

  • Case round-up

    1 June 2017

    Chris Cook is partner and Keely Rushmore senior associate at SA Law. They round up the latest rulings.

  • Industrial action: correct approach to deducting pay for teachers on strike

    25 May 2017

    The Supreme Court has held that the pay of teachers must be deducted at a daily rate of 1/365th of their annual salary, rather than 1/260th, for a one-day strike.

  • Caste discrimination claimant awarded £183,774 in unpaid wages

    24 September 2015

    A claimant who brought a groundbreaking caste discrimination case has been awarded £183,774 for unlawful deductions from wages, with further compensation to come for race discrimination.

  • National minimum wage: deduction for repayment of training fees

    16 March 2015

    In DLA Piper's latest case report, the Employment Appeal Tribunal (EAT) considered that national minimum wage legislation is not breached when a deduction is made on termination for the repayment of the cost of a training course if the worker is responsible for the termination of his or her employment (typically, by resigning).

  • Payslips: deductions for overpayments should be itemised, says EAT

    1 October 2014

    The Employment Appeal Tribunal (EAT) has held that, where an employee's pay for a period is reduced to recover an overpayment for a previous period, that reduction represents a deduction that should be identified on the employee's payslip.

  • Case round-up

    1 March 2014

    David Malamatenios is a partner and Krishna Santra, Sandra Martins and Colin Makin are senior associates at Colman Coyle Solicitors. They round up the latest rulings.

About this category

Employment law cases: HR and legal information and guidance relating to tax and deductions from pay.