D Sale v Science Card Ltd

Case Number 2306703/2025

EMPLOYMENT TRIBUNALS Claimant: Daniel Sale Respondent: Science Card Limited

JUDGMENT

1. There was an unlawful deduction from the claimant’s wages in the gross amount of £9,717.67.

2. This award for unlawful deduction from wages falls within the definition of earnings at section 62 of the Income Tax (Earnings and Pensions) Act 2003. Accordingly, the respondent is obliged to treat it as wages and to account to HMRC for any tax and national insurance. The net amount is to be paid directly to the claimant.