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Under the PTW regulations, part-time workers should given the same access to benefits as their comparable full-time colleagues on a pro-rata basis. In some cases, such as salary and holidays, this will be simpler to quantify. But, with other benefits such as insurance and company cars, it is more complex, and the employer will have to prove that there is an objective justifiable reason for withholding the benefit from the part-time worker. The fact that the benefit cannot be calculated on a pro-rata basis is not sufficient justification.
An employer must show that it has considered each benefit in turn and that it is justifiable, taking into account the company’s size and resources to withhold the benefit. The guidance to the PTW regulations suggests employers consider other ways to apply these benefits to part-time workers. For example, the guidance suggests employers calculate the financial value of a company car and add the pro- rata value to the part-time worker’s remuneration.
