The following are the conditions (i), (ii) and (iii) referred to above: (i) both employees perform the same work under the same or similar conditions or each is interchangeable with the other in relation to the work; (ii) the work performed by one of the employees concerned is of the same or a similar nature to that performed by the other and any differences between the work performed or the conditions under which it is performed by each, either are of small importance in the context of the work as a whole or occur with such irregularity as not to be significant; and (iii) the work performed by the relevant fixed-term employee is equal or greater in value to the work performed by the other employee concerned, having regard to such matters as skill, physical or mental requirements, responsibility and working conditions.