Updated to reflect how countries are transposing the EU Pay Transparency Directive and to include additional information on requirements in California, US.
This guide sets out the differences between the law on pay gap reporting in Northern Ireland compared with Great Britain (England, Wales and Scotland).
Gender pay gap reporting will go ahead in Northern Ireland, but the threshold for employer size remains uncertain, and plans for mandatory reporting of pay gaps for ethnicity and disability have been paused for the time being.