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National minimum wage: Tribunal must determine correct figure in enforcement notice

This report relates to 1 case(s)

  • expand disabled

    Commissioners of Inland Revenue v St Hermans Estate Co Ltd [2002] IRLR 788 EAT (0 other reports)

Key points

  • In Commissioners of Inland Revenue v St Hermans Estate Co Ltd [2002] IRLR 788, the EAT holds that, where an employer has shown to the satisfaction of the employment tribunal that the amount specified as due in an enforcement notice under the National Minimum Wage Act 1998 is incorrect, the tribunal must rectify the enforcement notice and make a finding as to the correct sum due.
  • No burden of proof applies to this exercise, and so, where the evidence as to the sum due is unsatisfactory, the tribunal should give its best estimate in the circumstances, but cannot say that the task is so difficult that it will simply award no payment at all.