Last reviewed 14 December 2020

Since 2017, employers with a headcount of 250 or more must comply with regulations requiring them to annually report and publish specific figures about their gender pay gap.

The Government Equalities Office (GEO) has recently issued three guides providing information for employers about best to meet their legal obligations.

With regard to the information which employers must report, the latest guidance can be found at https://www.gov.uk/guidance/the-gender-pay-gap-information-employers-must-report.

This explains that they must calculate, report and publish the:

  • percentage of men and women in each hourly pay quarter

  • mean (average) gender pay gap using hourly pay

  • median gender pay gap using hourly pay

  • percentage of men and women receiving bonus pay

  • mean (average) gender pay gap using bonus pay

  • median gender pay gap using bonus pay.

The second GEO guide concerns how to publish gender pay gap reports and is available at https://www.gov.uk/guidance/how-to-publish-gender-pay-gap-reports.

Finally, “Making your gender pay gap calculations” gives step-by-step instructions on making each of the required gender pay gap calculations.

Available at https://www.gov.uk/guidance/making-your-gender-pay-gap-calculations, it explains in detail how to calculate the:

  • percentage of men and women in each hourly pay quarter

  • percentage of men and women receiving bonus pay

  • mean (average) gender pay gap using bonus pay

  • median gender pay gap using bonus pay.