| Restrictions | OK |
|---|---|
| Jurisdiction | Employment Relations Authority - Auckland |
| Reference No | AA 136/08 |
| Hearing date | 8 Feb 2008 |
| Determination date | 10 April 2008 |
| Member | Y S Oldfield |
| Representation | TA Richardson (in person) ; J Nichol (in person, A Nichol (in person) |
| Location | Auckland |
| Parties | Richardson v Nichol and Anor |
| Other Parties | Nichol |
| Summary | DISPUTE – Applicant argued Inland Revenue Department sought payment of unpaid Pay As You Earn (“PAYE”) due to respondent’s failure to deduct correct amount of PAYE from wages – Applicant sought payment of debt by respondent – Authority found some of debt already paid back – Applicant also argued accommodation provided substandard – Respondent argued paid correct gross pay but accepted deducted wrong amount of tax from wages – Respondent offered to pay any penalty incurred by applicant but refused to pay outstanding tax – Respondent also argued accommodation not substandard as recently renovated – Authority found tax and accommodation matters outside its jurisdiction, however, background matters could be investigated – Authority found applicant’s knowledge of entitlements unclear as terms of employment not in writing and no payslips – Authority found full package including value of accommodation taxable income – Authority found applicant’s full package exceeded average annual wage in industry remuneration survey – Authority found if figures supplied by respondent correct would appear IRD failed to credit full amount of payments to applicant’s IRD account – Alternatively, respondents may have failed to remit money to IRD on applicant’s behalf – Authority found, regardless effect was to inflate applicant’s tax bill – Authority suggested applicant ask IRD to check matter – Authority concluded considering information directly from parties appeared applicant paid correct gross pay |
| Result | Questions answered in favour of respondent ; Costs reserved |
| Main Category | Dispute |
| Number of Pages | 5 |
| PDF File Link: | aa 136_08.pdf [pdf 22 KB] |