Complainant

Respondent

Parties

Christopher Hand

Absolute Drain Services Limited

Complainant

Respondent

 Parties

Christopher Hand

Absolute Drain Services Limited

Representatives

  self

 Managing Director

Act

Complaint Reference No.

Date of Receipt

Complaint seeking adjudication by the Workplace Relations Commission under section 27 of the Organisation of Working Time Act, 1997

CA-00060770-001

30/12/2023

The Complainant detailed his complaint as follows:

I did not receive my holiday pay in my final pay packet when exiting the company. I also had 5 days holiday from the previous year which were carried over which were also not paid to me. This has been asked for in writing via email and has not been received by me

Sworn evidence was given by the parties.

The Adjudication Officer asked the executive responsible for payroll to provide a balancing statement.

That statement showed an overpayment by the Company when an assessment for Benefit in Kind was included in the final reconciliation.

The Complainant commenced employment on the 20th of November 2022 and his employment ended on the 30th of June 2023.

Two annual leave statements were produced by the Complainant for the end of December 2022 stating that 12 holidays remained to be taken.

The Annual leave statement dated June 2023 stated there were 7.86 holidays owing.

The Company stated that all holidays owed were paid.

He was entitled to 20 days annual leave.

By agreement he carried over 5 days into 2023.

The leave year is a calendar year.

He took 2 days leave in 2023.

He had a balance of 13 days.

The final pay slip shows that he received 8 days payment for annual leave in addition to €5000 gross monthly salary based on his annual salary of €60,000.

There was a 5-day offset arising from the fact that the Complainant was absent from work commencing on the 21st of June 2023. He was paid for 3 days sick pay. However, he was paid in full for the remaining 5 days when absent and this was offset against the 5 days accrued leave from 2022.

Therefore, he has been paid in full.

The Complainant detailed annual statements where he states he was not paid accrued leave on cessation of his employment.

The Respondent has made detailed written statement to show that he was paid his leave and also the Company overpaid the Complainant having regard to a benefit in kind liability.

The following balancing statement was provided by the Employer:

CHRIS HAND SALARY 2023 PPS NO - redacted

Gross Pay Salary 31,846.16

BIK 12,000.00

Total Taxable Pay 43,846.16

Std Cutoff Point 24,665.50

Tax at standard 4,933.10

Tax at Higher 7,672.26

Gross Tax 12,605.36

Tax Credits 2,849.73

Net Tax Deducted 9,755.63

USC 2,028.60

Employee PRSI 1,753.85

Total USC/PRSI 3,782.45

Net Pay 18,308.08

Taxable less Net Tax less USC less PRSI les BIK

NET PAY DEDUCTIONS 60.00

LOTTO CONTRIBUTION

Take Home Pay 18,248.08

Payments Made Jan-23 3,899.21

Feb-23 3,899.21

Mar-23 3,899.21

Apr-23 4,001.96

May-23 3,924.90

Jun-23 3,123.00

Total Paid to Chris Hand 22,747.49

Balance under / (Over) Paid (4,499.41

In a detailed written submission prior to the hearing the Employer also detailed the accrued holiday owing to the Complainant and how it was paid having regard to an offset against 5 days paid at the end of the contract when the employee was absent from work.

Based on the evidence given at the hearing there is no outstanding payment owed to the Complainant.

The differences between the parties relates to the fact that the Complainant was the beneficiary of a mobile home while building his own property. In turn that benefit is taxable as a benefit in kind.

However, the employer has detailed that all monies owing on cessation of employment relating to statutory annual leave had been paid to the Complainant.

While the June 2023 net pay was less than previous months; the difference as detailed by the Company relates to tax deductions and not to the withholding of payment for statutory holiday entitlement.

On the sworn evidence of the payroll manager, detailed company statements I find that no annual leave outstanding payments are owing. Therefore, I must determine that the complaint is not well founded.

I determine that the complaint is not well founded. The Complainant has received all his statutory annual leave entitlement. The employer has paid the Complainant 8 days annual leave that was outstanding for 2023 based on an annual leave entitlement of 20 days. His employment ended at the end of June 2023. He had an accrued annual leave entitlement of 5 days and was paid this while absent from work for 5 days in addition to his statutory sick pay entitlement. Any differences that exist in the variance between the last payslip and the previous arise due to tax deductions based on the evidence provided by the Company.

Holiday entitlement.