ARTICLE 119, READ TOGETHER WITH DIRECTIVE 75/117, FOR AN EMPLOYER TO PAY MEN AND WOMEN THE SAME GROSS SALARY BUT TO DEDUCT 1.5% OF THE GROSS SALARY OF MEN ONLY AS A CONTRIBUTION TO A WIDOWS' PENSION FUND .
10 IN ORDER TO REPLY TO THAT QUESTION IT MUST BE DETERMINED FIRST OF ALL WHETHER THE CASE BEFORE THE EMPLOYMENT APPEAL TRIBUNAL FALLS WITHIN THE SCOPE OF ARTICLE 119 .
11 ACCORDING TO THE FIRST PARAGRAPH OF ARTICLE 119 THE MEMBER STATES MUST ENSURE THE APPLICATION OF THE PRINCIPLE THAT MEN AND WOMEN SHOULD RECEIVE EQUAL PAY FOR EQUAL WORK; PURSUANT TO THE SECOND PARAGRAPH, "PAY" IS TO BE UNDERSTOOD, FOR THE PURPOSES OF THAT ARTICLE, AS "THE ORDINARY BASIC OR MINIMUM WAGE OR SALARY AND ANY OTHER CONSIDERATION, WHETHER IN CASH OR IN KIND, WHICH THE WORKER RECEIVES, DIRECTLY OR INDIRECTLY, IN RESPECT OF HIS EMPLOYMENT FROM HIS EMPLOYER ".
12 IT IS NOT DISPUTED THAT IN THE CASE UNDER CONSIDERATION BY THE EMPLOYMENT APPEAL TRIBUNAL THE NET PAY RECEIVED BY MEN IS LESS THAN THAT RECEIVED BY WOMEN DOING THE SAME WORK : ONLY MEN HAVE 1.5% OF THEIR GROSS SALARY DEDUCTED AS A CONTRIBUTION TO THE WIDOWS' PENSION FUND .
13 AS THE UNITED KINGDOM AND THE COMMISSION RIGHTLY POINTED OUT, HOWEVER, THE DIFFERENCE BETWEEN THE NET PAY OF MEN AND WOMEN IN THE CASE BEFORE THE EMPLOYMENT APPEAL TRIBUNAL IS THE RESULT OF THE FACT THAT ONLY MEN ARE REQUIRED TO BELONG TO THE WIDOWS' PENSION FUND AND THUS HAVE A DEDUCTION MADE FROM THEIR SALARY AS A CONTRIBUTION TO THE FUND .
14 IT MUST THEREFORE BE CONCLUDED THAT THE FACTOR WHICH GIVES RISE TO THE DISPARITY AT ISSUE IS NEITHER A BENEFIT PAID TO WORKERS NOR A CONTRIBUTION PAID BY THE EMPLOYER TO A PENSION SCHEME ON BEHALF OF THE EMPLOYEE, WHICH MIGHT BE REGARDED AS "CONSIDERATION ... WHICH THE WORKER RECEIVES, DIRECTLY OR INDIRECTLY" AS REFERRED TO IN ARTICLE 119 .
15 THE DISPARITY AT ISSUE IS IN FACT THE RESULT OF THE DEDUCTION OF A CONTRIBUTION TO AN OCCUPATIONAL PENSION SCHEME . THAT SCHEME CONTAINS SOME PROVISIONS WHICH ARE MORE FAVOURABLE THAN THE STATUTORY SCHEME OF GENERAL APPLICATION AND IS A SUBSTITUTE FOR THE LATTER . SUCH A CONTRIBUTION MUST THEREFORE, LIKE A CONTRIBUTION TO A STATUTORY SOCIAL SECURITY SCHEME, BE CONSIDERED TO FALL WITHIN THE SCOPE OF ARTICLE 118 OF THE TREATY, NOT OF ARTICLE 119 .
16 IN ORDER TO DISPUTE THAT CONCLUSION MR NEWSTEAD ARGUES THAT IN ITS JUDGMENTS OF 11 MARCH 1981 IN CASE 69/80 WORRINGHAM AND HUMPHREYS V LLOYDS BANK (( 1981 )) ECR 767 AND OF 18 SEPTEMBER 1984 CASE 23/83 LIEFTING V ACADEMISCH ZIEKENHUIS BIJ DE UNIVERSITEIT VAN AMSTERDAM (( 1984 )) ECR 3225 IT WAS FROM THE POINT OF VIEW OF ARTICLE 119 THAT THE COURT EXAMINED DIFFERENCES IN PAY BETWEEN MEN AND WOMEN RELATED TO THE DIFFERENT CONDITIONS APPLIED TO THEM IN RESPECT OF CONTRIBUTIONS TO THE PENSION SCHEMES, OCCUPATIONAL AND STATUTORY RESPECTIVELY,