Spence v Revenue and Customs: FTTTx 23 Mar 2012

FTTTx Statutory sick pay – entitlement depending on ‘normal weekly earnings’ reaching NIC lower earnings limit – errors on one of two relevant payslips, supposedly corrected on the other – whether only the earnings actually paid during relevant period should be taken into account – not certain, but in present case yes – whilst in some cases the Tribunal might have power to substitute its view of the correct figure, this was not such a case – and even if it did so, ‘normal weekly earnings’ would still be below the NIC lower earnings limit – sections 151, 153 and 162(2) to (4) and Schedule XI Social Security Contributions and Benefits Act 1992 and regulations 17 and 19 of Statutory Sick Pay (General) Regulations 1982 considered – appeal dismissed

Citations:

[2012] UKFTT 213 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Benefits, Employment

Updated: 03 November 2022; Ref: scu.462641