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Maternity provisions.
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72.—(1) Subject to the provisions of this section, nothing in this Part shall prevent a scheme from providing special treatment for women in connection with pregnancy or childbirth.
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(2) Where an occupational benefit scheme contains a rule—
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(a) which relates to continuing membership of, or the accrual of rights under, the scheme during any period of paid maternity absence in the case of a woman who—
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(i) is, or
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(ii) immediately before the commencement of such period, was,
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an employee and which treats that woman in a manner other than that in which she would be treated under the scheme if she was not absent from work and was in receipt of remuneration from her employer during that period, or
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(b) which requires the amount of any benefit payable under the scheme to or in respect of any such woman, to the extent that it falls to be determined by reference to her earnings during a period which includes a period of paid maternity absence, to be determined other than it would so be determined if she was not absent from work, and was in receipt of remuneration from her employer during that period,
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it shall be regarded to that extent as not complying with the principle of equal treatment.
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(3) Where a scheme is regarded as not complying with the principle of equal treatment by virtue of subsection (2), the trustees of the scheme or (where appropriate) the employer concerned shall take such measures as are necessary to ensure that the treatment accorded to the woman concerned under the scheme is no less favourable than that which would be accorded to her thereunder throughout the period of maternity absence concerned if she were not absent from work and was in receipt of remuneration from her employer during that period.
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(4) In this section “period of paid maternity absence” means any period—
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(a) throughout which a woman is absent from work due to pregnancy or childbirth, and
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(b) for which her employer, or (if she is no longer in his employment) her former employer, pays her any contractual remuneration.
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