Gender pay gap reporting: Employers and thresholds

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Terri Bethel
Lead technical material author
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The gender pay gap regulations come into force on 31 March and 6 April 2017 for the public sector and for private and voluntary sector employers, respectively. Terri Bethel examines the regulations, who is included and what information employers need to collect and publish.

While the deadline for publishing gender pay gap (GPG) information is still 12 months away, the underlying data comes from March or April. The first question is to answer, though, is: Do the regulations apply to me?

There are slight differences between the regulations for the public, private and voluntary sectors, including identifying which organisations the regulations apply to. Simply put, the duty to collect and report gender pay gap (GPG) information applies to:

  • employers with 250 or more relevant employees on the snapshot date.

We’ll consider each element in turn.

Employers – public sector

For the public sector regulations, potential employers are those organisations listed in Schedule 19 of the Equality Act 2010, as subsequently amended. However, the Act devolves the public sector duties to Scotland and Wales, so the GPG regulations include a list of public sector bodies in England, plus specific cross-border bodies, that are affected by the legislation. (The Act applies to Great Britain, so Northern Ireland is excluded.)

Headcount is established at the level of the organisation as listed.

Employers – private and voluntary sectors

The private and voluntary sector regulations apply to employers in these sectors, excluding any government department or part of the armed forces that are not listed in the public sector schedule.

The duty applies to all employers regardless of where the employer is based in the world – its scope is based on the location of the employee, not the employer.

Where an agency or employment intermediary is itself in the private or voluntary sector, it will be subject to the GPG regulations, regardless of which sector the workers are placed in.

An employer is a single legal entity: a limited company, a partnership, and so on. It has nothing to do with how many PAYE references an employer has.

Each employer in a group structure has its own responsibility for GPG reporting if its headcount is high enough. If none of the employers in a group meets the threshold, then there is no reporting duty, even if the sum of their headcounts exceeds the

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20th Mar 2017 16:16

We've been looking forward to some positive change in the gender pay gap for a long, long time.

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