Employment – Remuneration. The employer had identified on the employee's itemised pay statements the deduction from his gross salary which it had made in respect of overpayments relating to sick leave. Those had been separately shown with a minus sign next to them, but the employer had not identified what the deductions were. In contrast to the employment tribunal, the Employment Appeal Tribunal, in allowing the employee's appeal, held that the itemised pay statements, in particular, the minus entries, were deductions, as provided for by s 8 of the Employment Rights Act 1996, and their purpose should have been identified.