The following Employment Tax guidance note by Tolley in association with Emma Bartlett at Charles Russell Speechlys LLP provides comprehensive and up to date tax information covering:
The Equality Act 2010 has separate provisions with regard to discrimination against a woman, which occurs because of her pregnancy or in connection with her maternity leave.
The provision regarding pregnancy and maternity discrimination defines a period called the ‘protected period’. That period:
A person discriminates against a woman if, in the protected period in relation to a pregnancy of hers, he treats her unfavourably:
EqA 2010, s 18(2)
Where a decision is taken during the protected period to treat a woman unfavourably because of her pregnancy or related illness, but the treatment occurs after the end of the protected period, it will be deemed to have occurred during the protected period and will therefore constitute discrimination.
A person discriminates against a woman if he treats her unfavourably because she is on compulsory maternity leave.
A person discriminates against a woman if he treats her unfavourably because she is exercising or seeking to exercise, or has exercised
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