Restrictions OK
Jurisdiction Employment Relations Authority - Christchurch
Reference No [2015] NZERA Christchurch 46
Hearing date 26 Feb 2015
Determination date 14 April 2015
Member Christine Hickey
Representation S E Trustrum (in person) ; J Foden
Parties Trustrum v Shore Mariner Ltd
Summary ARREARS OF HOLIDAY PAY – Applicant sought arrears of holiday pay – Whether vehicle allowance included in gross earnings
Abstract AUTHORITY FOUND –ARREARS OF HOLIDAY PAY: Vehicle allowance taxed and not excluded by s 114(a)(ii) Holidays Act 2003. Vehicle allowance intended to reimburse applicant for costs incurred by using own car. Costs reasonably assessed under s114(c)(ii). Vehicle allowance excluded from definition of gross earnings. No arrears of holiday pay.
Result Application dismissed ; Costs reserved
Main Category Arrears
Statutes Holidays Act 2003 s114;Holidays Act 2003 s114(a);Holidays Act 2003 (a)(ii);Holidays Act 2003 s114(b);Holidays Act 2003 s114(c);Holidays Act 2003 s114(c)(i);Holidays Act 2003 s114(c)(ii);Interpretation Act 1999 s5
Number of Pages 7
PDF File Link: 2015_NZERA_Christchurch_46.pdf [pdf 204 KB]