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My client a UK-based individual has been employed by CallCo Limited for the past three years at an annual salary of circa £5 000 per month payable on the last working day of the month. He is not otherwise connected to the company.
The employer encountered financial difficulties due to the Covid-19 pandemic and the company was wound up in the summer of 2020.
I have now been approached by my client that although his employment was terminated on the company’s complete cessation of activities in May 2020 he has not been paid his salaries for the period March to May 2020.
Having gone back and reconciled the paperwork the P60 issued by the employer reflects the gross-equivalent of 12 monthly salaries. However only 11 monthly salaries were actually paid. It is not clear whether PAYE was paid to HMRC for March 2020 ...
