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ELRCDismissedNot stated in the judgment (Memorandum of Claim dated 1st October, 2021)· [2025] KEELRC 839 (KLR)

Agutu v Moi University (Cause E031 of 2021) [2025] KEELRC 839 (KLR)

Employment and Labour Relations Court
14 March 2025
MOMAUREEN ONYANGO
1,571 words in judgment
View original judgmentRead on Kenya Law Watch case
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The bottom line

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The Employment Court dismissed a lecturer's claims against Moi University, finding PAYE was fully remitted and the pension issue had already been decided.

What this practically means

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Executive summary

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The Claimant, formerly an Assistant Lecturer (2012) and later Lecturer (2015) on permanent and pensionable terms with Moi University until 6th October 2018, claimed that between 2014 and 2018 the Respondent deducted income tax (PAYE) from his salary and failed to remit it to KRA, leaving him unable to obtain a tax compliance certificate, and that between 2012 and 2018 the Respondent failed to remit his mandatory 7.5% employee and 15% employer pension contributions to the Moi University Pension Scheme. He sought general damages, an order for remittance of Kshs 401,153.90 plus interest to the Pension Scheme, remittance of Kes 2,770,083 plus penalties to KRA, and costs. The Respondent denied withholding PAYE, producing bank transfer forms evidencing monthly remittances of staff deductions to a Central Bank of Kenya Income Tax PAYE Account from January 2014 to December 2018. On pensions, it relied on a Remedial Plan agreed with the Scheme Trustees and unions and approved by the Retirement Benefits Authority, and pointed to ELRC Petition No. E016 of 2021 in which the unions had litigated the same pension grievance for all staff, decided in the Respondent's favour on 19th December 2024. The court found PAYE fully remitted and held the pension claim res judicata. The suit was dismissed with each party bearing its own costs. The judgment was delivered virtually on 14th March 2025 by Maureen Onyango, Judge, after the parties failed to have their submissions placed on record.

Key legal issues

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01

Whether the Respondent failed to remit PAYE income tax deductions

Holding

The Respondent proved it remitted all PAYE deductions monthly for January 2014 to December 2018 to the Central Bank of Kenya

Reasoning

The Respondent filed bank application for transfer forms evidencing monthly transfers from its National Bank of Kenya account to a Central Bank of Kenya Income Tax PAYE Account designated 'Stafi Deductions', with cheque numbers indicated, covering the whole period claimed. On this documentary evidence the court was satisfied all remittances were made.

p. 3
02

Whether the pension non-remittance claim is res judicata

Holding

The pension claim, already litigated in ELRC Petition No. E016 of 2021 and determined in the Respondent's favour, is res judicata

Reasoning

The same pension grievance had been raised on behalf of the Claimant and all staff by the unions in Petition No. E016 of 2021, decided on 19th December 2024. The Respondent also produced a Remedial Plan with the Scheme Trustees approved by the Retirement Benefits Authority. The claim could not be relitigated individually.

p. 4

Legal principles established

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  • A claim that was already the subject of a heard and determined petition between the same parties or their representatives is res judicata

Court orders

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  1. 1.The suit is dismissed
  2. 2.Each party shall bear its own costs

Authorities

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Legislation

  • Universities ActNo. 42 of 2012
Jurisdiction invoked
Employment and labour relations jurisdiction (claim for unremitted statutory PAYE and pension deductions by an employer; court not stated expressly)

Key timeline

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Practical implications

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Frequently asked questions

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Cite this brief

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Cite this brief

Caselaw, "Agutu v Moi University (Cause E031 of 2021) [2025] KEELRC 839 (KLR)", Case Analysis (2025). Not stated in the judgment (Memorandum of Claim dated 1st October, 2021). Source: https://new.kenyalaw.org/akn/ke/judgment/keelrc/2025/839/eng@2025-03-14

Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.