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Tax and deductions from pay

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  • Form for an employee to authorise deductions from wages

    Type:
    Policies and documents

    A model form for an employee to authorise deductions from wages.

  • Form for an employee to authorise deductions from wages in respect of private mileage

    Type:
    Policies and documents

    A model form for an employee to authorise deductions from wages in respect of private mileage.

  • Contract clause allowing deductions from wages to be made

    Type:
    Policies and documents

    A model contract clause allowing deductions from wages to be made from an employee's pay.

  • Contract clause on deductions from wages for unauthorised absence

    Type:
    Policies and documents

    A model contract clause on deductions from salary for unauthorised absence.

  • Contract clause on loans during periods of absence

    Type:
    Policies and documents

    A model contract clause on loans during periods of absence.

  • Usetech Ltd v Young (Inspector of Taxes)

    Date:
    31 December 2004
    Type:
    Law reports

    In Usetech Ltd v Young (Inspector of Taxes) [2004] EWHC 2248 HC, the High Court found that where an individual provided his services through his own service company and an agency all the contracts were subsumed into one. The relevant terms identified and transferred to the notional contract between the individual and the hirer were consistent with those of an employment contract.

  • Smith v Kent County Council

    Date:
    31 December 2004
    Type:
    Law reports

    In Smith v Kent County Council [2004] EWHC 412 HC, the High Court held that the maximum lawful deduction from a teacher's wages in respect of her absence for one day on strike was 1/365th of her annual salary.

  • Guthrie v Scottish Courage Ltd

    Date:
    31 December 2004
    Type:
    Law reports

    In Guthrie v Scottish Courage Ltd [2004] All ER (D) 15 (Jun) EAT, the Employment Appeal Tribunal upheld a tribunal chair's decision that the employer had made an unlawful deduction from wages when it withheld company sick pay because it had reached a perverse conclusion that the employee's illness was not genuine.

  • Deductions from wages: Tribunal must find facts before declining jurisdiction

    Date:
    12 November 2004
    Type:
    Law reports

    In Gill v Ford Motor Company Ltd; Singh & ors v Ford Motor Company & ors; Wong & ors v BAE Systems Operations Ltd, the EAT holds that, where the employer claims to have made deductions because of an earlier overpayment or because of the employee's participation in industrial action, the tribunal must first find whether there has actually been an overpayment of wages or whether the employee has taken part in a strike or industrial action.

  • Case round-up

    Date:
    19 October 2004
    Type:
    Law reports

    This week's case round-up from Eversheds, covering National Insurance liability.

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