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JudgmentTHE KERIO VALLEY DEVELOPMENT AUTHORITY VS MARTIN KIPKORIR RUTO2 min read

THE KERIO VALLEY DEVELOPMENT AUTHORITY VS MARTIN KIPKORIR RUTO

Employment and Labour Relations Court at Eldoret ELRC · · Maureen Onyango

Summary

The court set aside the trial court's award of Kshs. 511,895.57 for the Respondent, directing the Appellant to prepare a fresh tabulation of payments based on the original Voluntary Early Retirement offer, factoring in tax waivers and payments already received, to be completed within 30 days. The court confirmed the sum of Kshs. 511,895.57 after the Appellant's revised tabulation aligned with the trial court's figure, noting the tax waiver was applied to the Respondent's Sacco loan and the difference paid directly to the Respondent. The court ordered interest from May 23, 2022, and the Appellant bears all costs.


(On Quantum)

  1.  On 20th September, 2024, I delivered judgment in this matter in which I made orders as follows:
    77. On the remedies, the Appellant stated that some payments had been made to the Respondent and therefore the award of the trial court may have contained double or duplicate payments to the Respondent. For this reason I will set aside the award of the trial Magistrate on payment of Kshs. 511,895.57 and in place thereof, order that the Appellant makes a fresh tabulation of the payments due to the Respondent based on the original offer of Voluntary Early Retirement and factoring therein the tax waiver and the payments already received by the Respondent. This is to be done within 30 days from the date of this judgment and shared with the Respondent before being filed in court.
    78. The parties are to return to this court for confirmation of the amount payable to the Respondent. A mention date will be given at the time of delivery of this judgement.
    2. The Appellant filed its tabulation dated 18th October, 2024 which the court found to be inadequate and directed that the Appellant files a more comprehensive tabulation.
    3. The Appellant filed a more comprehensive tabulation on 8th November, 2024. In the tabulation it states that it agrees with the trial court tabulation of Kshs. 511,842.67.
    4. The sum of Kshs. 511,842.67 was arrived at based on initial Voluntary Early Retirement (VER) offer as follows:
    Basic salary Kshs. 17,199
    No. of years served 29.66
    VER: 1.5 months basic salary times No. of years served
    17,199x1.5x29.66=765,183.94
    Tax waiver: Kshs. 171,062
    Less paid to Sacco: Kshs. 150,741
    Less paid to Respondent: Kshs. 20,321.74
    5. The Appellant states that tax waiver of Kshs. 171,062 was applied to the Respondent’s Sacco Loan owed to Bonde La Ufa Sacco where the Respondent had an outstanding loan of Kshs. 150,741.
    6. The difference of Kshs. 20,321.74 was paid to the Respondent.
    7. The Respondent did not file any submissions on the tabulation. It further did not object to the tabulation.
    8. The trial court in its judgment awarded the Respondent the sum of Kshs. 511,895.57 which the Appellant agreed with in its initial submissions dated 18th October, 2024.
    9. I do hereby confirm the judgment of the trial court in the sum of Kshs. 511,895.57.
    10. The tax waived is not payable to the Respondent as it was applied to payment of the outstanding loan owed by the Respondent to the Sacco Kshs. 150,741 and the difference of Kshs. 20,321.74 paid to the Respondent.
    11. As per judgment herein, the said sum shall attract interest from the date of the trial court Judgment being 23rd May, 2022.
    12. The Appellant shall bear the Respondent’s costs both in the appeal and in the trial court.
    THE KERIO VALLEY DEVELOPMENT AUTHORITY VS MARTIN KIPKORIR RUTO THE KERIO VALLEY DEVELOPMENT AUTHORITY VS MARTIN KIPKORIR RUTO