EMPLOYMENT APPEALS TRIBUNAL
APPEAL OF: CASE NO.
Conchubhair MacLochlainn PW26/2013
against the recommendation of the Rights Commissioner in the case of:
- Grafton Media Agency Limited
- Grafton Media Agency Limited
under
PAYMENT OF WAGES ACT, 1991
I certify that the Tribunal (Division of Tribunal)
Chairman: Mr D. Mac Carthy S C Members: Mr J. Horan Mr F. Barry
heard this appeal at Dublin on 24th February 2014
Representation:
Appellant:
The appellant in person
Respondent:
No appearance by or on behalf of the respondent
This case came before the Tribunal by way of an appeal by the employee against the decision of the Rights Commissioner Ref: r-125781-pw-12/RG
There was no appearance by or on behalf of the respondent. Claimant's case:
The appellant commenced employment with the respondent on 2"d February 2012 and his employment terminated on 13th July 2012.
For the entire duration of his employment the appellant was on emergency tax. He was initially given pay slips which reflected this and matched the amount received in his bank account. However the amount of tax deducted as per his pay slips was €3,528.20 more than was shown on his P21 from Revenue. The appellant was subsequently issued with new pay slips which showed a lesser amount deducted in respect of tax. However the over deduction from his pay was never refunded to the appellant and nor was it paid over to the Revenue Commissioners.
Determination:
The Tribunal is satisfied that the respondent was properly notified by service at the registered office of the appeal hearing and the date thereof but failed to attend.
The appellant due to a delay in getting his tax papers was on emergency tax from February to July 2012 when his employment ceased. When pay slips and other documents were produced and scrutinised it showed that the tax and other liabilities were calculated in accordance with his entitlements. This figure was however higher than what was eventually due to The Revenue Commissioners. There was a difference of €3,528.20 between what was deducted from the appellants pay and what was handed over to the Revenue Commissioners. This sum was not paid to the Revenue Commissioners or repaid to the appellant and the company acknowledged that this money was due to him. It was never paid to him and therefore constitutes an unlawful deduction from pay under the Payment of Wages Act, 1991.
Accordingly the Tribunal overturns the Rights Commissioners decision Ref: r-125781-pw12/RG and awards the appellant €3,528.20 under the Payment of Wages Act, 1991.
Sealed with the Seal of the Employment Appeals Tribunal
This __________________
(Sgd.) __________________
(CHAIRMAN)