Employment Tribunal: Employer Liable for Unauthorised Wage Deductions

OUTCOME: Allowed

Case Number: 6019017/2025

EMPLOYMENT TRIBUNALS

Claimant: [redacted]

Respondent: [redacted] (In Creditors Voluntary Liquidation)

JUDGMENT

1. The claim was presented in the Manchester Employment Tribunal on 21st May 2025. The respondent has failed to present a valid response on time. The Employment Judge has decided that a determination can properly be made of the claim, or part of it, in accordance with rule 22 of the Rules of Procedure.

2. The complaint of unauthorised deductions from wages is well-founded. The respondent made an unauthorised deduction from the claimant's wages in the period 1st February 2025 to 7th April 2025.

3. The respondent shall pay the claimant £4,209.56. This sum is for unpaid wages for the months of February and March 2025 as per HMRC records showing sums due which the respondent failed to pay of £3,800.56 plus 1,2/3/4/7th April 2025 (calculated as £21,269.00 per annum divided by 52 weeks = £409.02 per week divided by 5 = £81.80 per day x 5 days).

4. The claimant is responsible for the payment of any tax or National Insurance.

Approved by:

Employment Judge KM Ross

9th December 2025

JUDGMENT SENT TO THE PARTIES ON

25 February 2026

FOR THE TRIBUNAL OFFICE

NOTICE

THE EMPLOYMENT TRIBUNALS (INTEREST) ORDER 1990 ARTICLE 12

Case number: 6019017/2025

Name of case: [APPELLANT]

v [NAME] [APPELLANT] 'In voluntary liquidation'

Interest is payable when an Employment Tribunal makes an award or determination requiring one party to proceedings to pay a sum of money to another party, apart from sums representing costs or expenses.

No interest is payable if the sum is paid in full within 14 days after the date the Tribunal sent the written record of the decision to the parties. The date the Tribunal sent the written record of the decision to the parties is called the relevant decision day.

Interest starts to accrue from the day immediately after the relevant decision day. That is called the calculation day.

The rate of interest payable is the rate specified in section 17 of the Judgments Act 1838 on the relevant decision day. This is known as the stipulated rate of interest.

The Secretary of the Tribunal is required to give you notice of the relevant decision day, the calculation day, and the stipulated rate of interest in your case. They are as follows:

the relevant decision day in this case is: 25 February 2026

the calculation day in this case is: 26 February 2026

the stipulated rate of interest is: 8% per annum.

[NAME] For the Employment Tribunal Office

GUIDANCE NOTE

1. There is more information about Tribunal judgments here, which you should read with this guidance note: www.gov.uk/government/publications/employment-tribunal-hearings-judgment-guide- t426

If you do not have access to the internet, you can ask for a paper copy by telephoning the Tribunal office dealing with the claim.

2. The payment of interest on Employment Tribunal awards is governed by The Employment Tribunals (Interest) Order 1990. Interest is payable on Employment Tribunal awards if they remain wholly or partly unpaid more than 14 days after the relevant decision day. Sums in the award that represent costs or expenses are excluded. Interest starts to accrue from the day immediately after the relevant decision day, which is called the calculation day.

3. The date of the relevant decision day in your case is set out in the Notice. If the judgment is paid in full by that date, no interest will be payable. If the judgment is not paid in full by that date, interest will start to accrue from the next day.

4. Requesting written reasons after you have received a written judgment does not change the date of the relevant decision day.

5. Interest will be calculated as simple interest accruing from day to day on any part of the sum of money awarded by the Tribunal that remains unpaid.

6. If the person paying the Tribunal award is required to pay part of it to a public authority by way of tax or National Insurance, no interest is payable on that part.

7. If the Secretary of State has claimed any part of the sum awarded by the Tribunal in a recoupment notice, no interest is payable on that part.

8. If the sum awarded is varied, either because the Tribunal reconsiders its own judgment, or following an appeal to the Employment Appeal Tribunal or a higher court, interest will still be payable from the calculation day but it will be payable on the new sum not the sum originally awarded.

9. The online information explains how Employment Tribunal awards are enforced. The interest element of an award is enforced in the same way.