Mackinnon Mackenzie and Co. Ltd. v Audrey D'Costa

Rule established

Under the Equal Remuneration Act, 1976, the test for determining whether male and female employees are performing 'same or similar work' is a functional one: what matters is the nature and substance of the work actually performed, not the formal job title or designation assigned to the post; where the work performed is substantially similar in nature, skill, and responsibility, differential pay based on sex-linked designations or classifications violates the Act.