Liability of employers and employees

Produced by Tolley in association with Emilie Bennetts at Charles Russell Speechlys LLP

Employment Tax

Guidance

An employer may be liable for contraventions of the Equality Act 2010:

•
on its own behalf
•
vicariously, for the acts of its employees
•
as principal, for the acts of its agents
•
by third parties, in the case of persistent harassment of employees

Employees and agents may also be personally liable for their own contraventions of the Equality Act 2010 (see ‘Liability of employees and agents’ below), provided the employer or principal is vicariously liable for it as well, or would be but for the fact that the employer establishes the employer’s defence (see defences to vicarious liability under ‘Vicarious liability of employers’ below).

An employer, principal, employee or agent may also be liable for:

•
instructing, causing or inducing contraventions of the Equality Act 2010
•
aiding contraventions of the Equality Act 2010

Vicarious liability of employers

An employer will be liable for any contravention of the Equality Act 2010 committed by a person it employs, provided that the act that constitutes

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Owner-Managed Businesses

Residential property and capital allowances

Residential property and capital allowancesResidential property ― plant and machinery allowancesOrdinary residential property does not, and never has, qualified for capital allowances. as CAA 2001, s 35 denies plant allowances for expenditure incurred in providing plant or machinery for use in a

14 Jul 2020 17:14 | Produced by Tolley in association with Martin Wilson and Steven Bone Read more

Owner-Managed Businesses

Class 4 national insurance contributions

Class 4 national insurance contributionsWhat is Class 4 NIC?Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2

14 Jul 2020 11:13 | Produced by Tolley Read more

Personal Tax

Interest and penalties on late paid tax under self assessment

Interest and penalties on late paid tax under self assessmentInterestIf the capital gains tax, the balancing payment or payments on account of tax and / or Class 4 national insurance contributions (NIC) are paid late, HMRC will charge interest on the amount overdue from the original due date. The

14 Jul 2020 12:00 | Produced by Tolley Read more

Liability of employers and employees