Tax authorities were unaware of the existence of a barman at a town pub after the manager did not include him in formal documentation – despite being the only employee.
The Wellington has been ordered to over £2,000 in social security and income tax credits on behalf of Philip Foster, who worked at the pub from 1 January 2025 and 14 April 2025.
The barman made a claim against his former employer for unpaid wages, unfair dismissal, no pay slips and no terms of employment.
The unpaid wages claim was the only one that proceeded before the Employment and Discrimination Tribunal because the others were out of time.
The Wellington manager Emma Keane admitted that she had not included Mr Foster on a combined employer return form – despite him being the only person working alongside her at the pub at the time.
As a result, Revenue Jersey did not know that Mr Foster was working there.
The tribunal found that the barman had a total of £2,253.43 deducted from his wages – £555.75 for social security and £1,697.68 for ITIS – which was never paid to Revenue Jersey. Mr Foster was therefore entitled to “credits in this sum”.
Tribunal chair Dr Elena Moran wrote in a judgment: “I assume that Revenue Jersey shall accept these findings, credit Mr Foster with these sums and seek payment from Miss Keane.
“If there is a problem Mr Foster may return to the Tribunal. I will then order that these sums are paid by Miss Keane to Mr Foster so that he can remit them to Revenue Jersey.”