M&A Cross Ltd has been sentenced in Rotorua District Court today in relation to the death of Tokoroa forestry worker Charles Finlay in 2013.

The company was ordered to pay $105,000 in reparation to Mr Finlay's family plus a fine of $25,000 after previously pleading guilty to one charge of failure to ensure personal protective equipment was worn by an employee.

The Council of Trade Unions (CTU) launched the private prosecution.

Mr Finlay was killed on July 19, 2013 at a forestry work site in the Taumata Forest, Kinleith.

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According to a Summary of Facts released by Judge Phillip Cooper, the 45-year-old was a loader operator in the Taumata Forest, Kinleith.

On the day he died he'd started work about 4.45am in an area known as a skid (where logs are loaded on to trucks).

As well as not wearing a hi-viz jacket, he didn't have a hard hat on - his was found at his loader after his death.

The summary described how Mr Finlay walked across the skid to speak to another loader operator who was loading a three-bay truck. This process involved the loader's boom swinging in an arc towards the front of the truck.

When the conversation ended, Mr Finlay walked off into the dark.

He was at the back of the truck's trailer when a 4.3m long log, weighing 50kg, struck and killed him.

"How Mr Finlay was struck is unclear," the summary said, adding the log was found near his body.