EAT National Minimum Wage : The Appellant appealed to the Employment Tribunal against a Notice of Underpayment served by the Respondent under section 19 of the National Minimum Wage Act 1998. The ET dismissed the appeal. It found that the Appellant paid travel expenses which required to be deducted from the total payment from employer to employee under the National Minimum Wage Regulations 1999, regulations 30 and 31. After making the reductions, the sums paid were less than the hourly rate for the minimum wage set by the regulations. The Appellant argued that the ET had erred in law in their construction of the contract between parties and had erred in categorising the payments made as including anything in respect of travel expenses. The Appellant argued that he had implemented an allowance for business mileage under the Income Tax (Earnings and Pensions) Act 2003. The EAT found that the ET had not erred in law and had correctly found that the Appellant made payments in respect of business mileage which had to be deducted for the purpose of ascertaining the hourly rate paid to the employees. The rate so calculated was less than the national minimum wage.
Judges:
Lady Stacey
Citations:
[2013] UKEAT 0039 – 12 – 1202
Links:
Jurisdiction:
England and Wales
Employment
Updated: 17 November 2022; Ref: scu.472834
