Liability of employers and employees

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

Liability of employers and employees

Produced by Tolley in association with Emilie Bennetts at Charles Russell Speechlys LLP
Employment Tax
Guidance
imgtext

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

  1. on its own behalf

  2. vicariously, for the acts of its employees

  3. as principal, for the acts of its agents

  4. 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:

  1. instructing, causing or inducing contraventions of the Equality Act 2010

  2. 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+™
Powered by Tolley+
  • 14 Sep 2022 10:30

Popular Articles

Taxation of dividend income

Taxation of dividend incomeIntroductionA dividend is a distribution of profit by a company to its shareholders.A dividend is not only a payment in cash. It can be the issue of new shares in exchange for forfeiting the right to a cash payment (a stock dividend). For more detail, see the Cash

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more Read more

FRS 102 ― tax presentation and disclosures

FRS 102 ― tax presentation and disclosuresPresentation of tax under FRS 102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in

14 Jul 2020 11:46 | Produced by Tolley in association with Malcolm Greenbaum Read more Read more