Okiro v Multimedia University of Kenya (Cause E606 of 2023) [2025] KEELRC 229 (KLR) (31 January 2025) (Ruling)
- Court
- Employment & Labour Relations Court
- Case number
- 229
- Citation
- [2025] KEELRC 229 (KLR)
- Decided
- 31 January 2025
The Proclamation Notice and Warrants of Attachment are hereby lifted and set aside as the Respondent/Applicant has settled the decretal amount and is under a legal obligation to effect PAYE deductions.
Facts
The Claimant was awarded Kshs 1,424,000/= for unpaid salaries in 2021 and 2022. The Respondent/Applicant has settled the decretal sum but the Claimant served a Proclamation Notice and Warrants of Attachment for an additional amount.
Issues
- Whether the Respondent/Applicant has settled the decretal amount
- Whether the Respondent/Applicant acted within the law in subjecting the Claimant's award to statutory deductions (PAYE)
Reasoning
The Employment Act and Income Tax Act provide for statutory deductions, including PAYE. The Claimant's award constituted unpaid salaries and was subject to statutory deductions. The Respondent/Applicant's settlement was within the law.
Outcome
The Proclamation Notice and Warrants of Attachment are lifted and set aside.
Orders
- Lift and set aside Proclamation Notice and Warrants of Attachment
Remedies
- No orders as to costs
Authorities cited
Legislation (2)
- Employment Act
- Income Tax Act
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