JUDGMENT OF THE COURT
1. The crux of this appeal is whether an award of the Employment and Labour Relations Court (ELRC) for wrongful termination is subject to statutory deductions and in particular, to income tax referred to as Pay As You Earn (P.A.Y.E).
2. On 22nd May, 2015 the learned Judge (Rika, J.) of the ELRC entered judgment in favour of Joseph Kilinda (deceased) for wrongful termination of his services by the respondent. He awarded the deceased six months’ salary assessed at Kshs. 635,634/=; gratuity computed at three months of his basic pay for every year of completed service; unpaid annual leave and 13 days salary. Aggrieved with the award, the respondent filed an appeal in this Court being Civil Appeal No. 61 of 2015 which was dismissed on 27th May, 2016. In its own words, this Court (differently constituted) stated,
“The appeal, for these reasons is dismissed save for the order that the sums awarded as compensation for wrongful dismissal be made subject to statutory deductio…