Workplace benefits can discriminate against same-sex couples, according to an Equality Authority report published last week.

Partnership Rights of Same Sex Couples shows same-sex couples can be discriminated against in pension schemes, death-in-service benefits, social welfare pensions, parental leave, force majeure leave and adoptive leave.

Some pensions confine benefits to the worker's lawful spouse. Mr Brian Merriman, head of communications at the Equality Authority, says workers should be able to nominate a same-sex partner for pension benefits.

"Given that all employees contribute to their pension schemes, in the interests of nondiscrimination and fairness we would advocate that people have a right to nominate a beneficiary for pension schemes.

"Marriage automatically entitles your spouse to the benefits of your pension scheme. But in a situation where marriage is prohibited between two people who are having a relationship, we feel that it is only right and fair that they are allowed to nominate beneficiaries - not just for pension schemes but indeed for all workplace benefits that would normally go to married partners."

Some companies have adapted their benefit packages to redefine "spouse" as a "nominated person". For instance, many companies now call benefits for spouses "buddy passes", allowing benefits such as reducedcost flights to nominated persons, he says.

The Parental Leave Act 1998 gives a statutory entitlement of 14 weeks unpaid parental leave to the father and mother of each child, including adopted children.

But according to the report: "An employee who is the natural mother of a child, and who is involved in a same-sex relationship, is entitled to parental leave under the Act. The Act does not, however, entitle her partner to parental leave as the partner is not the natural parent of the child."

When a married couple adopts a child, each parent is entitled to parental leave. "Present adoptive legislation does not allow for the joint adoption of a child by unmarried couples, including same-sex couples. Thus, where a single person adopts a child, whether homosexual or heterosexual, that person is entitled to parental leave under the Act, but not his or her partner".

Moreover, on adoptive leave the report says: "Where an adopting mother, involved in a same-sex relationship, dies on or after the day of placement, her partner is not entitled to adoptive leave under the Act because of her inability to come within the definition of `adopting father'."

Force majeure is leave for urgent family reasons where the presence of the employee is indispensable. Spouses and a partner in a cohabiting relationship where the couple are living as husband and wife are entitled to force majeure leave. But the wording of the Parental Leave Act 1998 "does not lend itself to extending `force majeure' leave to couples in a same-sex relationship," says the report.

Discussions with the Equality Authority suggest a sub-section allowing persons of other classes to be deemed eligible for force majeure leave "may ultimately allow for a class of persons who are involved in same-sex relationships to be included under the Act".

Says Mr Merriman: "In relation to parental leave, adoptive leave and force majeure leave, I think it is important to acknowledge the parenting role of a partner.

"Indeed, guardianship is another area we're concerned about. Say if one of the partners was in a heterosexual liaison, or indeed a marriage, and they've been awarded custody of a child, and their child is now living with themselves and their partner of the same sex; if in fact the natural parent dies, the other person who has been co-parenting essentially has no rights." On death benefits under pension schemes, the report notes that benefits passing between husband and wife are tax-free. Normal rules apply to other persons inheriting. "This, of course, means that anyone who is regarded as a "stranger" in law, such as a same-sex partner, may have a very large tax bill to pay if they receive a substantial payment under the rules of a pension scheme.

"Indeed, there may be a double taxation element here, as a survivor who inherits a benefit payable in pension form will be charged capital acquisitions tax on the capitalised value of the pension, while still being liable to income tax on the pension itself."

The report also considers issues such as fertility services, property rights, taxation, social welfare and the law of evidence and marital privilege.

The Equality Authority, Clonmel Street, Dublin 2. Lo call: 1890-245545. Tel: 01-4173333. Fax: 01-4173366. E-mail: info@equality.ie. Web: www.equality.ie jmarms@irish-times.ie