The government introduced mandatory gender pay gap reporting in 2017. The gender pay gap is the difference between the average earnings of men and women, expressed relative to men’s earnings.
Our guidance can help you meet the reporting requirements. It lays out best practice so firms can:
- set the right standards
- build a clearer picture from the data
But it’s up to each firm to decide how to put our recommendations into practice.
Who should report?
Firms with 250 employees or more must report their gender pay gap data every year.
If you do not report on time or if you provide inaccurate information, you could face legal action from the Equality and Human Rights Commission.
We encourage firms with fewer than 250 employees to report if you can because it shows your commitment to transparency and equality. Smaller firms will feature on GOV.UK’s gender pay gap portal with a digital badge to show that their report was voluntary.
What you must report?
You must report:
- gender pay gap in basic hourly pay
- gender pay gap in bonuses
- the proportion of men and women who get bonus payments
- the proportion of men and women in each pay quartile
You must also include data on all staff based in England, Scotland or Wales and publish a written statement on the accuracy of your calculations.
What we recommend you report?
We recommend you include:
- how much partners are paid
- data on all staff working in subsidiary entities in England, Scotland or Wales
- a narrative report to give the data context
- a detailed action plan showing how you’ll address any pay gaps you’ve identified
We also recommend you report the gender pay gap in full-time equivalent total compensation, and collect data on disability, ethnicity and sexuality pay gaps.