JUDGMENT

Shahnaz Sulaiman J:

Introduction

[1] This is an appeal by the appellant, Ang Bee Ling, against the decision of the Director of the Labour Office dated 27 March 2023, which allowed the respondent's claim against the appellant for the sum of RM929.03.

Factual Background

[2] The respondent is a sole proprietorship audit firm that conducts audit practices on behalf of NEK & Associates. The sole proprietor of the respondent, Ng Eng Kian, is a qualified and licensed auditor in accordance with the provisions of ss 263 and 264 of the Companies Act 2016. Mr Ng Eng Kian has his practice at No 28A, Jalan Tapah, Off Jalan Goh Hock Huat, 41400 Klang, Selangor ("head office").

[3] In addition to conducting his practice at the head office, the respondent also opened a branch around 2019 until 23 August 2022. It is undisputed that the appellant was employed to perform audit work at the branch starting from 1 September 2019.

[4] Initially, the appellant performed audit work at the branch located at No 88M, Lebuh Turi, Off Persiaran Raja Muda Musa, Taman Chi Liung, 41200 Klang, Selangor ("88M Address") and later, in 2021, moved to Lot 42020-3-1, 3rd Floor, Wisma WCC Bayu, Jalan Unjur 7, Taman Bayu