Non-executive directors A director is an ‘office holder’. It will be a question of fact whether a director is also: • an employee, eg within the meaning of section 230(1) of the Employment Rights Act 1996 (ERA 1996) • a worker, eg within the meaning of ERA 1996, s 230(3)(b) There is no legal definition of ‘non-executive director’, but it is usually taken to mean a director who is not involved in the day-to-day operations of the company, but is responsible for monitoring executive activity and contributing to the development of strategy. A non-executive director will not usually fall within the definition of employee for most employment purposes. However, a non-executive director may fall within the definition of ‘worker’, eg under ERA 1996, s 230(3)(b). For further information, see: • Practice Notes: Key concepts and Worker status—Other persons with worker status • the drafting notes to Precedent: Letter—non-executive director appointment Gender pay gap reporting obligations The gender pay gap reporting obligations