UUֱ

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

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+™
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

Sales, advertising and marketing

Sales, advertising and marketingExpenditure on sales, advertising and marketing activities may include amounts which are disallowable for the purposes of calculating trading profits. This may be because the expenditure is:•capital in nature (see the Capital vs revenue expenditure guidance note)•not

14 Jul 2020 13:28 | Produced by Tolley Read more Read more

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Ian Holloway Read more Read more

Exemption ― insurance ― overview

Exemption ― insurance ― overviewThis guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and Exemption ― insurance ― brokers and agents guidance notes.Is insurance exempt from VAT?Supplies of

Read more Read more