½Û×ÓÊÓƵ

Equality of terms

Produced by Tolley in association with
Employment Tax
Guidance

Equality of terms

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

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

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

Becky Lawton
Becky Lawton

Associate Solicitor at Charles Russell Speechlys LLP


Becky is a member of the Employment, Pensions & Immigration group and advises on all aspects of employment law, both contentious and non-contentious.   On the contentious side, she has expertise in dealing with a broad range of employment tribunal claims, including unfair dismissal, discrimination on the grounds of age, sex and disability, part-time working and unlawful deductions of wages.   Her non-contentious experience includes drafting and advising on a wide range of employment contracts, consultancy agreements and company policies and procedures.   Becky also advises in relation to post-termination disputes with former senior executives and regularly advises on settlement negotiations and severance terms.   She regularly publishes articles on all aspects of employment law, speaks at seminars and provides bespoke client training.

Powered by
  • 14 Sep 2022 11:02

Popular Articles

Transfer of assets to beneficiaries ― legal, administration and tax issues

Transfer of assets to beneficiaries ― legal, administration and tax issuesThis guidance note outlines how assets are transferred to beneficiaries and the tax consequences that flow from the transfer. Whether a payment is income or capital is discussed in the Payments to trust beneficiaries guidance

14 Jul 2020 13:52 | Produced by Tolley Read more Read more

Company cars

Company carsIntroductionCompany cars are one of the most common taxable benefits. The rules for calculating the benefit are complex, and the reporting requirements are more onerous than most benefits. Company cars are covered by very specific legislation. Detailed guidance on each of the following

14 Jul 2020 11:15 | Produced by Tolley Read more Read more

Class 1 v Class 1A

Class 1 v Class 1AClass 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met

Read more Read more