Demande directe (CEACR) - adoptée 2003, publiée 92ème session CIT (2004)

1. Further to its observation, the Committee recalls that women workers are entitled to the deduction made from income tax in respect of dependent children and spouses only in so far as they prove that they are de facto heads of households. Noting that this system was the logical outcome of section 206 of Book one of the Civil Code of Rwanda which established that the husband is the head of the household as a matter of principle, the Committee had asked the Government to consider amending article 206 of the Civil Code in order to provide that either spouse could be treated as head of household on an equal basis. In this regard, the Government stated in its report that it had taken due note of the Committee’s comments. The Committee asks the Government to report on any action it has taken to amend section 206 in the sense suggested above and to indicate any measures taken or envisaged to ensure that income tax deductions for dependants are granted to either one of the spouse, based on a decision of the two spouses of the household as to which of them will make use of this fiscal measure.

2. The Committee recalls its previous comments concerning the absence of any provisions in Rwandan legislation establishing penalties for breaches of the principle of equal pay for men and women and on the need to provide effective remedies in this regard. In this context, the Committee notes the Government’s statement recognizing the need to envisage measures to ensure that reparation in cases of pay discrimination could be obtained. The Committee also notes that section 84 of the new Labour Code was not included in section 194 which lists those provisions of which a violation is subject to penalties. The Committee stresses once again that effective means of redress (e.g. through civil litigation or administrative procedures) and sanctions are indispensable to promote and ensure the application of the Convention and asks the Government to provide information on any measures taken in this regard. The Committee also invites the Government to clarify whether acts constituting a violation of the principle of equal remuneration for men and women for work of equal value are punishable under the Act instituting punishment for offences of discrimination and sectarianism (No. 47/2001). In addition, please provide detailed information on the present role and function of the courts and the labour inspection services with regard to the application in practice of the principle of equal remuneration for work of equal value.

3. With regard to the civil service, the Committee notes the entry into force on 1 September 2002 of Act. No. 22/2002 concerning the public service. Noting that under section 24 of the Act a job description must be drawn up for every post, the Government is asked to indicate the progress made in establishing job descriptions for the public service.

4. Finally, the Committee once again recalls the importance of compiling and analysing labour statistics regarding levels of remuneration, disaggregated by sex, as a means to promoting and assessing the application of the Convention. The Government is asked to provide information on the measures taken and the progress made with regard to gathering such labour statistics, as outlined in its general observation of 1998, and to supply such statistics with its next report. With regard to the public service, please provide detailed information on the number of women compared to that of men employed in the various categories and levels.