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:
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:
is employed on work that is equal to the work that a comparator of the opposite sex (B) does
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:
be employed, or hold personal or public office
be able to compare their work with that of a comparator of the opposite sex, and
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