Day 117 - 27 Apr 95 - Page 25
1 managers, salaried staff?
2 A. Yes, and excluding holiday pay and payroll taxes.
3
4 Q. I was going to come to that. I just want to do it
5 annually. The year before it was just over 15 per cent?
6 A. 15.6 yes.
7
8 Q. You had hoped you would able to keep did 14.8?
9 A. That is what managers had budgeted in each of stores.
10 When it was consolidated that was the figure they come up
11 with.
12
13 Q. Leave "Management Labour" because that is a separate item
14 which does not have any relevance here because of the
15 nature of allegation. Then, in addition to 15.1 per cent,
16 you have got the crew holiday pay accounting for 1.09 per
17 cent and payroll taxes 1.41 per cent?
18 A. That is right.
19
20 Q. If you add those together you get something ---
21 A. Just under 18 per cent.
22
23 Q. -- just under 18 per cent. You get just over 18 per cent,
24 do you? No just under?
25 A. Just under.
26
27 Q. Can you explain what payroll taxes are?
28 A. National Health Service payments.
29
30 Q. That sort of thing?
31 A. That sort of thing.
32
33 Q. This is a question borne of ignorance, Mr. Nicholson. How
34 could you control your payroll taxes?
35 A. Well, you cannot. It is put in there simply
36 because -- well, you could because if you are controlling
37 your crew labour, you are controlling -----
38
39 MR. JUSTICE BELL: They are related, one is related to the
40 other?
41 A. One is related to other.
42
43 MR. RAMPTON: If you had fewer people you would pay less tax?
44 A. Absolutely.
45
46 Q. Similarly I suppose if you had fewer customers?
47 A. You would need fewer crew.
48
49 Q. You would have fewer sales. To be serious for a moment,
50 what benefit do you think would be conferred on the company
51 by persistently seeking levels of crew labour cost which
52 resulted in chronic under-staffing in the restaurant?
53 A. Sorry, would you repeat that question?
54
55 Q. The allegation is that you put so much pressure on your
56 managers to keep crew labour cost below 15 per cent, at 15
57 per cent or below, that you have chronic under-staffing
58 with the result that the poor few that do work there are
59 under constant pressure?
60 A. Yes.
