ADJUDICATION OFFICER DECISION
Adjudication Decision Reference: ADJ-00000913
Complaint(s)/Dispute(s) for Resolution:
Act | Complaint/Dispute Reference No. | Date of Receipt |
Complaint seeking adjudication by the Workplace Relations Commission under section 13 of the Industrial Relations Act, 1969 | CA-00001207-001 | 01/12/2015 |
Date of Adjudication Hearing: 08/03/2016
Workplace Relations Commission Adjudication Officer: David Iredale
Procedure:
In accordance with Section 41(4) of the Workplace Relations Act, 2015 I inquired into the complaint(s)/dispute(s) and gave the parties an opportunity to be heard by me and to present to me any evidence relevant to the complaint(s)/dispute(s).
Attendance at Hearing:
By | Complainant | Respondent |
Parties | A Worker | A Respondent |
Representative | Marek Mozio | Not represented at the hearing |
Complainant’s Submission and Presentation:
I worked for the Respondent for 6 weeks from 16 June 2015 to 1 August 2015 and never received a contract of employment. The Respondent never provided me with my P45 when I left its employment to work a new employer. I have unsuccessfully requested my P45 from the Respondent on a number of occasions. I contacted the Revenue Office for help and they sent a letter to the company asking for me to be issued with my P45. To date I have not received my P45. |
Decision:
PAYE Regulations require employers to issue Part 1 of form P45 to Revenue immediately employment ceases and that Parts 2, 3 and 4 to be given to the employee on the date employment ceases. Failure to issue the parts of the P45 form, as required by Revenue Regulations, results in inconvenience, especially for the employee.
The Claimant worked for the Respondent for a period of 6 weeks. As proof of his employment the Claimant provided payslips, issued by the Respondent, for the months of June and July 2015. While the payslips showed the Claimant to have cumulative gross earnings to 31 July 2015 of €6,200.52 and that income tax of €773.72 had been deducted by the employer, the Claimant maintained that these figures did not reflect his actual earnings or the income tax actually deducted.
I require the Respondent to issue the P45 to the Claimant within 14 days of receipt of this decision in the event that it has still not been issued. In addition, I require the Respondent to pay to the Claimant the sum of €200 in compensation for the time and expense he has incurred in seeking to secure his entitlement to his P45.
Dated: 24th October 2016