Gender pay gap reporting
Gender pay gap reporting

The following Employment guidance note provides comprehensive and up to date legal information covering:

  • Gender pay gap reporting
  • Summary of status, application and effect
  • Background to the regulations
  • Non-statutory guidance materials
  • Employers within scope
  • Employees within scope
  • Meaning of 'ordinary pay'
  • Meaning of 'bonus pay'
  • Meaning of 'pay period' and 'relevant pay period'
  • Meaning of 'hourly rate of pay'
  • more

The gender pay gap reporting obligations are set out in the following pieces of legislation:

  1. Equality Act 2010 (Gender Pay Gap Information) Regulations 2017, SI 2017/172 (the private and voluntary sector regulations)

  2. Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017, SI 2017/353 (the public sector regulations)

This Practice Note sets out a summary of the key things employers need to know about the regulations and examines the provisions of the regulations in detail. The principal focus of this Practice Note is on how the gender pay gap reporting obligations apply to private and voluntary sector employers, however, it also outlines the differences that apply in the case of gender pay gap reporting by public authorities in England, and certain cross-border authorities and non-devolved authorities operating across Great Britain.

For information about understanding gender, ethnicity and disability pay gaps generally and on suggested measures to improve diversity and pay gaps in the workplace, see separate Practice Notes:

  1. Understanding and improving gender and other pay gaps

  2. Improving diversity and equality — employer charters and schemes

  3. Diversity in the boardroom

Summary of status, application and effect

The essential things to be aware of about the regulations are:

  1. their purpose: the regulations require large employers to publicly publish certain measures which outline differences in pay between male and female employees. The government believes