This dispute concerned an employee who was owed wages from her employer. The Complainant stated she was employed at the Respondent’s Restaurant as a Manager from the 15th of August 2019 until the 11th of January 2020. There was no statement of terms of employment and she received no payslips. Her rate of pay was €10 per hour for 40 hours with a bonus of €100 per week for her managerial role totalling €500. The Complainant maintained she did not receive any information on tax deductions. The Complainant’s claim was for three weeks pay from the 15th of December 2019 until the 5th of January 2020.

The Respondent did not attend the hearing and was not represented. There was no evidence presented and no documentation available which could be considered, other than the evidence of the Complainant.

The Adjudication Officer held that based on the available evidence, the Complainant established a well-founded complaint that three weeks wages for work were deducted from her without her agreement. As there was nothing available to show that the employer deducted tax from the payments, the Adjudication Officer held that the Respondent must be considered liable for that tax and presumed to have made the necessary returns.

The Adjudication Officer held that the complaint was well founded. Accordingly, the Respondent was to pay the Complainant the sum of €2,500 in compensation. 
https://www.workplacerelations.ie/en/cases/2021/march/adj-00026631.html