Measure and report the organisation's gender pay gap
Key points
The gender pay gap reporting duty applies to employers with 250 or more employees and requires employers to publish specified information annually on the difference in pay and bonuses between their male and female employees.
Employers must identify which employees are covered by the reporting duty and calculate an hourly rate of pay for each of them. They must then perform a number of different calculations, for example the difference in mean pay between men and women, and the proportion of men and women who received a bonus. The required information must be published on the organisation's website within a specified time frame.
There are separate Regulations setting out the gender pay gap reporting duty for employers in the public sector with 250 or more employees. These Regulations largely mirror those for the private and voluntary sectors, but with different dates for gathering and reporting the information.