EAT UNLAWFUL DEDUCTION FROM WAGES
A deduction of andpound;65,000 from untaxed bonus earnings of a trader indicated by the HMRC under threat of enforcement is an excepted deduction under Employment Rights Act 1996 s14(3), which applies not simply to formal determinations under PAYE Regulation 80 but to other decisions. The employer was bound to make the deduction which was authorised.
Citations:
[2008] UKEAT 0190 – 08 – 0309
Links:
Statutes:
Employment Rights Act 1996 14(3)
Jurisdiction:
England and Wales
Employment
Updated: 23 July 2022; Ref: scu.317874