UK: Publishing Gender Pay Gap Information – Are You Ready?

Last Updated: 24 February 2016
Article by David Israel

New Regulations, which come into effect in October 2016 provide that large employers will need to publish information on wage and bonus differences between men and women. The Regulations have now been published in draft and the government has released guidance on how the new gender pay reporting regime will work.

The differences between male and female pay are not shown in actual amounts, but rather as percentages (therefore actual pay amounts do not need to go into the public domain).

Are you caught?

Yes, if on 30th April 2017 you employ 250 or more employees who work in Great Britain and whose contract of employment is governed by UK legislation.   At the moment it appears that each company within a group will be viewed separately in calculating the total number of employees.

What needs to be published

You need to publish:

  1. the difference in mean pay between all male and all female employees?
  2. the difference in median pay between all male and all female employees?
  3. the difference in mean bonus pay (over the previous 12 months) between all male and all female employees receiving a bonus;
  4. the proportion of male and female employees who received bonus pay (over the previous 12 months); and
  5. the number of male and female employees employed in quartile pay bands A, B, C and D.

We have shown below how these are to be calculated.

What is 'pay' and 'bonus'?


  • includes basic pay, paid leave, maternity pay, sick pay, area allowances, shift premium pay, bonus pay and other pay (including car allowances paid through the payroll, on call and standby allowances, clothing, first aider or fire warden allowances).  

It does not include overtime pay, expenses, the value of salary sacrifice schemes, benefits in kind, redundancy pay, arrears of pay and tax credits.

Pay is to be calculated before deductions for PAYE, national insurance, pension schemes, student loan repayments and voluntary deductions.  It is to be calculated on an hourly basis (which could prove particularly challenging).

Bonus:  includes payments received and earned in relation to profit sharing, productivity, performance and other bonus or incentive pay, piecework and commission, long term incentive plans or schemes (including those dependent on company and personal performance), and the cash equivalent value of shares on the date of payment.

When to publish

The first publication will be by 30th April 2018, and annually thereafter.  Accordingly, you will need to take a data snapshot on 30th April 2017.

Where to publish

A statement confirming the accuracy of the data published must be signed by a director. The data and statement must be published on your website in the UK and retained on it for 3 years.

How to do the calculations

(i) mean pay between male and female employees

Mean pay is the total amount of pay divided by the number of employees.  This needs to be done in two sections, male mean pay and female mean pay, and then the difference between the two shown as a percentage:

(male mean pay - female mean pay)   x 100
male mean pay

(ii) median pay between male and female employees

Median pay is the middle amount of pay in a list where all the pay sums are  listed from lowest to highest. The difference between the two is again expressed as a percentage:

(male median pay - female median pay)      x 100
male median pay       

(iii) mean bonus pay (over the previous 12 months) between all male and all female employees receiving a bonus

Mean bonus pay is the total amount of bonus pay divided by the number of employees receiving a bonus. This needs to be done in two sections, male mean bonus pay and female mean bonus pay, and then the difference between the two shown as a percentage:

(male mean bonus pay - female mean bonus pay)    x 100
male mean bonus pay     

(iv) the proportion of male and female employees who received bonus pay

At last quite a simple one:

            number of men receiving a bonus                            x 100
total number of men and women receiving a bonus                   


            number of women receiving a bonus                       x 100
total number of men and women receiving a bonus             

(v) the number of male and female employees employed in quartile pay bands A, B, C and D

It appears (the Regulations are not absolutely clear) that you need to take your overall pay range (for male and female) and then divide it into for quarters (A, B, C and D). 

You then need to detail the number of both male employees in each of A, B, C and D, and female employees in each of A, B, C and D.

What if you fail to comply?

There are currently no sanctions (civil or criminal) in place should an employer fail to adhere to the Regulations.  Additionally, no mechanism is in place for the content of a report to be validated by the government. However, it is possible that sanctions will be introduced in the future. In saying this, there are currently in place mechanisms for Tribunals to order equal pay audits.  Also, even at a basic level, a disgruntled employee may ask the Tribunal to draw inferences of discrimination based upon a company's lack of transparency/compliance with the regulations.

In the meantime, employers should be mindful of failing to produce an accurate report. In the event that an employee should discover an inaccurate report and blow the whistle, they would likely be making a protected disclosure which would be in the public interest.

Employers should also beware the possibility of being named and shamed by the government which has stated that it will publish league tables. Being at the lower end of the league table could cause significant embarrassment and affect the company's ability to attract and retain high calibre candidates.

Finally, a lack of transparency may be off putting for those you are seeking to recruit – in effect, a choice not to disclose may be indicative that the company is concerned about its inequality in pay.

Summary and Action Points

The data to be published will not show the actual sums but rather any differences, in percentage terms, between the earnings of men and women.

Whilst it is not currently a requirement to include any commentary with the figures, employers may well want to do this if, for example, the results do not give a clear picture, or if the business is taking action to combat a pay gap that it wants to highlight.

The first snapshot of data will need to be taken on 30th April 2017, so it will be necessary to ensure that your HR/payroll systems can extract the data at this date.  For some employers the process will be easy, but for others it will be more complicated, especially where pay and bonus can be comprised of a number of elements and where hourly pay is not that easy to work out. 

Employers may want to consider a "trial run" on 30th April 2016 to see how the data might look and give enough time to address any concerns. 

The Regulations are still in draft form and subject to consultation, but it seems sensible to prepare on the basis that the proposed provisions will apply.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on

Click to Login as an existing user or Register so you can print this article.

In association with
Related Video
Up-coming Events Search
Font Size:
Mondaq on Twitter
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
Email Address
Company Name
Confirm Password
Mondaq Topics -- Select your Interests
 Law Performance
 Law Practice
 Media & IT
 Real Estate
 Wealth Mgt
Asia Pacific
European Union
Latin America
Middle East
United States
Worldwide Updates
Check to state you have read and
agree to our Terms and Conditions

Terms & Conditions and Privacy Statement (the Website) is owned and managed by Mondaq Ltd and as a user you are granted a non-exclusive, revocable license to access the Website under its terms and conditions of use. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use for whatever reason.

Use of

You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available (the Content). You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these terms & conditions or with the prior written consent of Mondaq Ltd. You may not use electronic or other means to extract details or information about’s content, users or contributors in order to offer them any services or products which compete directly or indirectly with Mondaq Ltd’s services and products.


Mondaq Ltd and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published on this server for any purpose. All such documents and related graphics are provided "as is" without warranty of any kind. Mondaq Ltd and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Mondaq Ltd and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use or performance of information available from this server.

The documents and related graphics published on this server could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Mondaq Ltd and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time.


Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:

  • To allow you to personalize the Mondaq websites you are visiting.
  • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our information providers who provide information free for your use.

Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.

If you do not want us to provide your name and email address you may opt out by clicking here .

If you do not wish to receive any future announcements of products and services offered by Mondaq by clicking here .

Information Collection and Use

We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to with “no disclosure” in the subject heading

Mondaq News Alerts

In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.


A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

Log Files

We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.


This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

Surveys & Contests

From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.


If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.


This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to

Correcting/Updating Personal Information

If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to

Notification of Changes

If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

How to contact Mondaq

You can contact us with comments or queries at

If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at and we will use commercially reasonable efforts to determine and correct the problem promptly.