| Restrictions | OK |
|---|---|
| Jurisdiction | Employment Relations Authority - Christchurch |
| Reference No | CA 69A/08 |
| Determination date | 04 July 2008 |
| Member | P Cheyne |
| Representation | S Atkinson (in person) ; L Sutton (in person), L Sutton (in person) |
| Location | Christchurch |
| Parties | Atkinson v Sutton's Moss Ltd |
| Summary | ARREARS OF WAGES AND HOLIDAY PAY - In earlier determination Authority upheld applicant's wages and holiday pay claims and respondent ordered to lodge calculations - Applicant accepted respondent's calculations of wages and holiday pay - Respondent's calculations combined compensation award in earlier determination and net wages and holiday pay and PAYE deduction - This determination only dealt with wages and holiday pay not quantified - Authority noted Inland Revenue Department's public binding ruling that awards under s123(1)(c)(i) Employment Relations Act 2000 classified as tax free capital payments - Authority combined net and PAYE figures - Authority found respondent's responsibility to attend to tax obligations in respect of wages and holiday pay payable to applicant - Authority ordered respondent to pay applicant $1260.39 outstanding wages and holiday pay |
| Result | Application granted ; Arrears of wages and holiday pay ($1,260.39) ; Costs reserved |
| Main Category | Arrears |
| Number of Pages | 2 |
| PDF File Link: | ca 69a_08.pdf [pdf 13 KB] |