The following Employment Tax guidance note by Tolley in association with Sarah Bradford provides comprehensive and up to date tax information covering:
The Equality Act 2010 contains provisions designed to achieve equality in the workplace and provide protection against discrimination on grounds of sex, race and disability. The Act aims to ensure equality between men and women in pay and other terms of employment where the work of an employee and his or her comparator (a person of the opposite sex for this purpose) are equal. It does so by providing for a sex equality clause to be read into the employee’s contract of employment. This is designed to ensure parity of terms between the employee and his or her comparator. A similar provision, referred to as a sex equality rule, is implied into the terms of pension schemes.
The Act implies an equality clause into a person’s (A) terms of work, or an equality rule into an occupational pension scheme, where A either:
EqA 2010, ss 64–66
Therefore, in order to be eligible to bring an equality of terms claim, A must:
A person who claims the benefit of a sex equality clause or sex equality rule must be able to compare their work with that of a comparator who has to be a real person and
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