This topic looks at the background to the legislation and summarises the key concepts and definitions of the reporting requirements. It looks at the scope of the regulations, including what, where and by when information must be published, as well as monitoring, compliance and enforcement provisions. It includes a separate section for public authorities which identifies where the regulations relating to that sector vary from those which apply to private and voluntary sector employers. It also considers a number of practical issues which employers in all sectors will need to take into account when planning for and undertaking gender pay gap reporting.

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