Guide
Gender pay gap reporting
Mandatory gender pay gap reporting for large employers and transparency obligations.
Gender pay gap reporting promotes transparency and equality in pay across organisations. Reporting is mandatory for large employers with 250 or more employees, but smaller businesses can voluntarily publish their data to demonstrate commitment to fairness.
What you must report
The six calculations you must publish:
- Mean gender pay gap - Difference between average male and female hourly pay
- Median gender pay gap - Difference between midpoint male and female hourly pay
- Mean bonus gap - Difference in average bonus
- Median bonus gap - Difference in midpoint bonus
- Proportion receiving bonuses - % of men and women who received bonus
- Pay quartiles - Gender split across four equal pay bands
Who counts as an employee
Include all employees on the payroll on snapshot date:
- Full-time and part-time employees
- Employees on leave (maternity, sick, etc.) - include if receiving full pay
- Partners in LLP (only if they have employment contract)
Exclude: Genuine self-employed contractors, directors with no employment contract, volunteers.
Calculating hourly pay
Use 'ordinary pay' which includes:
- Basic salary
- Allowances (shift, location, on-call)
- Pay for piece work
Exclude from ordinary pay: Overtime, redundancy pay, pay in lieu of notice, benefits in kind, loans.
Bonus pay is calculated separately and includes: Annual bonuses, performance-related pay, profit-sharing, long-service awards, non-consolidated bonuses.
Publication requirements
You must:
- Publish data on your own website (link required in report)
- Upload to government Gender Pay Gap Service
- Include written statement signed by senior person confirming accuracy
- Keep published for 3 years minimum
Data is publicly searchable - employees, job seekers, and media can compare your figures to competitors.