Employment Tax

Equality of terms

Produced by Tolley in association with Becky Lawton at Charles Russell Speechlys LLP
  • 21 Feb 2022 11:45

The following Employment Tax guidance note Produced by Tolley in association with Becky Lawton at Charles Russell Speechlys LLP provides comprehensive and up to date tax information covering:

  • Equality of terms
  • Comparators
  • Equal work
  • Like work
  • Work rated as equivalent
  • Work of equal value
  • Definition of pay

Equality of terms

The Equality Act 2010 contains provisions designed to achieve equality in the workplace and provide protection against discrimination on grounds of sex. The Act aims to ensure equality between men and women in respect of pay and other terms of employment where the work of an employee and their 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 their 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:

  1. is employed on work that is equal to the work that a comparator of the opposite sex (B) does

  2. holds a personal or public office and does work that is equal to the work that a comparator of the opposite sex (B) does

EqA 2010, ss 64–66

Therefore, in order to be eligible to bring an equality of terms claim, A must:

  1. be employed, or hold personal or public office

  2. be able to compare their work with that of a comparator of the opposite sex, and

  3. do work that is equal to that of a comparator

Comparators

A person who claims the benefit of a sex equality clause or sex equality rule must be able

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

There's no margin for error. Think Tax.
Think Tolley.

TolleyGuidance gives you direct access to critical, comprehensive and up-to-date tax information and expertise you can rely on.

TAKE A FREE TRIAL

Popular Articles

Research and development expenditure credit (RDEC)

RDEC ― large company R&D reliefSince 1 April 2016, or from 1 April 2013 by election, large company R&D relief is given through research and development expenditure credits (RDEC), which is a taxable credit payable to the company. As the credit is taxable, it is also sometimes called an above the

05 Apr 2022 08:42 | Produced by Tolley Read more Read more

Partial exemption de minimis limit

This guidance note provides an overview of the partial exemption de minimis rules. This note should be read in conjunction with the Partial exemption overview guidance note. If a business incurs an insignificant amount of input tax which is associated with exempt supplies (exempt input tax), it may

06 Apr 2022 18:12 | Produced by Tolley Read more Read more

Investors’ relief

Investors’ relief is a capital gains tax (CGT) relief on the disposal of qualifying shares in an unlisted company. A taxpayer making a disposal that qualifies for investors’ relief will pay tax at a rate of 10%.Although it is a separate relief, the rules for investors’ relief were intended as an

16 May 2022 11:03 | Produced by Tolley Read more Read more