Job sharing may offer flexibility for women, but until it’s taxed fairly, is it worth it?

Women job-sharing

Credit: Getty

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Job sharing may offer flexibility for women, but until it’s taxed fairly, is it worth it?

By Meg Walters

2 years ago

3 min read

Companies that offer job shares still have to pay an average of 23% additional tax on the position — campaigners are calling for a change.


The world of work is changing. Since the Covid-19 pandemic, more and more of us have been seeking flexibility and convenience from our roles. From February to May 2022 alone, the proportion of hybrid workers rose from 13% to 24%.

One of the lesser-known options for people seeking more flexibility from their work is job sharing. Job sharing, as you may imagine, involves two people sharing one full-time job.

For women, who often require more flexibility than the traditional 9 to 5 job allows, job sharing can offer both career fulfilment and an opportunity to balance their job with child rearing and any other personal responsibilities they may have.

However, while job sharing may be appealing to many employees, it is currently far less appealing to employers. Tax laws in the UK require companies who offer job shares to pay an average of 23% additional tax on the position.

A new campaign and accompanying report, Job Sharing: Redefining Work, Doubling Impact, calls for the government to alter what they see as “archaic tax rules” to make job sharing more feasible for women. The report explores how job sharing not only helps women balance work and home life, but could also improve the economy and help to stabilise companies post-pandemic. The campaign is spearheaded by gender equality campaign group Empower.

Why is job sharing so important for women?

While job sharing can offer flexible work for people of all genders, it tends to be a particularly beneficial option for women.

Jacqui Smith, the UK’s first female home secretary and a former deputy minister for women, writes in the report: “Job sharing brings benefits for both employees and the employer. By creating more opportunities for people – most often women – with caring or other responsibilities, we can increase organisational productivity, boost morale and benefit from senior leadership teams which are more representative of the population as a whole.”

According to the ONS, women overwhelmingly spend more time – roughly 84% – on childcare than their male counterparts. 

As Clodagh Higginson, co-founder of Empower and Higginson Strategy, tells us: “It’s vital that we support women in the workplace by ensuring they aren’t held back by caring commitments and other responsibilities.”

She adds: “Job sharing provides a crucial solution for diversifying our workplaces and increasing the numbers of female leaders, as job sharers can retain demanding senior roles while still working reduced hours, often two or three days a week.”

Job sharing provides a crucial solution for diversifying our workplaces and increasing the numbers of female leaders

What are the benefits of job sharing?

A job sharing role can have many benefits for both women and their employers.

According to the report, job sharing can:

  • Open up senior roles
  • Improve work-life balance
  • Provide value for employers
  • Support post-pandemic recovery
  • Facilitate parental leave

“We’ve seen many women seize the opportunity to both get ahead in the workplace and achieve a greater work-life balance through this type of flexible working,” says Higginson. “Meanwhile, employers see the benefits too, with job sharers shown to be 30% more productive than their full-time counterparts.”

Why is job sharing still so uncommon?

Unfortunately, there are still a number of obstacles that prevent job sharing from becoming a mainstream option in most workplaces. As the report highlights:

  • A lack of awareness about the benefits of job sharing
  • You have to find a suitable partner to share your role 
  • Practical issues, such as IT problems, HR complications and recruitment
  • Establishing an effective routine
  • Appointing the role from an HR perspective

What’s next for job sharing?

Empower’s report recommends changing the employers’ National Insurance contributions for job sharing roles to make it a more viable option for employers. 

“Companies can also take a variety of simple steps to encourage job sharing agreements, for example by openly encouraging requests from employees to undertake this form of working,” suggests Higginson. “Post-pandemic, many employers have already adjusted to working from home to boost staff productivity and wellbeing. Supporting job sharers to reach their full potential is the next step we can take to ensure we can increase the diversity of senior leaders across the UK.”

Images: Getty

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