UK: What Employers Should Be Doing To Comply With The Gender Pay Gap Report (Video)

Jane Fielding, Head of Employment, Labour & Equalities talks to Louise Clifford about the fast approaching new Gender Pay Gap Reporting regime.


Jane Fielding: So gender pay gap reporting Louise, this is the latest Government initiative to try and tackle the very stubborn gender pay gap that we have had for years and still have. Do all employers need to worry about this?

Louise Clifford: No, at the moment it's just larger employers. So the threshold is going to be 250 or more employees, but the thing for employers to remember is that 'employees' is given a fairly broad definition. So rather than the narrow category of people who have a contract of employment it is the broader category which includes workers and apprentices and so on, which we see in the equalities legislation. The regulations also cover all private, voluntary or public sector employers. There are separate rules applicable to the public sector and the private sector but essentially they largely mirror each other.

Jane: And the reporting, the 250 employees that you measure by, is that by employing entity or is that a reporting across a group? How does that work?

Louise: It's clear now under the revised rules that the reporting obligations apply to each individual employer within a group. So it is possible within a large group structure that you may have some employers that are required to report because they meet the threshold and others that are not. It is open to employers in a broad group structure to report voluntarily on the statistics of the group as a whole, but that would be a voluntary additional step for the group to take rather than something that is required by the rules.

Jane: What do employers actually have to report on? What are the obligations in terms of what the report has to cover?

Louise: There are three key elements to this. So the first is that employers have to report on the average differences in pay between men and women and that is measured on hourly rates of pay rather than on overall salaries. The second requirement is to provide information about the average difference in bonus pay to men and women and that is measured over a slightly different period, you have to look back over a 12-month period to work out those statistics. You also need to report on the proportions of men and women who actually receive bonuses. There is then a third category which requires employers to report on the proportions of men and women in each pay quartile and that essentially is each 25% group of employees when they are listed in terms of hourly rate of pay.

Jane: And is there a particular point in time that you have to report on or can you pick the date?

Louise: No, that is set. So essentially there is a snapshot date which is 5 April for private sector employers and it will be 31 March for the public sector and essentially the snapshot date is important for two reasons. First of all it is the date on which you need to assess the number of employees in your organisation and whether you meet the threshold but it also is the date which dictates which pay period you use for the collection of data. So the pay period within which your snapshot date falls will be the period in respect of which you have got to report the statistics.

Jane: And is there a time limit for delivering that report?

Louise: Yes, there is a 12-month time limit. So essentially the 12 month starts to run on the snapshot date, the first of which will be March or April this year depending on whether you are public or private sector and then employers have 12 months to report. So the reporting deadline for the private sector would be 4 April 2018, and each year thereafter, and for the public sector it will be 30 March.

Jane: And in the original draft regs I think there was quite a lot of confusion wasn't there over the definition of bonus and when those had to be taken into account and how you calculated them. Has that been clarified in the final version of the regs?

Louise: It has largely. Yes there were lots of concerns particularly around how you dealt with things like share option schemes and equities generally. What the new rules effectively have done is to align the rules more closely with the tax legislation so employees will now be treated as having received payment when the bonus gives rise to a taxable charge so it aligns better with existing scheme structures.

Jane: So if employers are thinking actually they have got a gender pay gap that they do not really want to report on, what are the risks of deciding either not to report or not to report as fully as the regulations would suggest.

Louise: There are no specific civil or criminal penalties in either the public or private sector rules. That said there is a section in the explanatory notes in the private sector rules which essentially says that a failure to comply will be treated as an unlawful act which will effectively empower the Equality and Human Rights Commission to take action, enforcement action which could involve things like investigations and requirements to produce action plans. There is not a similar provision in the public sector rules but with the public sector there is a broader public sector equality duty so failure to comply with the obligations is likely to constitute a failure to comply with that broader public sector equality duty. I think the broader issue for employers though is going to be that a failure to report, because reports have got to be published on both the employer's own website and a Government dedicated portal, will be visible to both internally and to the world at large so there are going to be concerns there about negative publicity from a failure to report.

Jane: So what should employers be doing now, because obviously that snapshot date, whether it is March or April this year, is not that far away now? What can employers do to plan ahead?

Louise: Well some employers are starting to do dummy runs both so they can kind of check that the systems are effectively capable of collating the data in the way it needs to be collated and that the systems work effectively in order to produce the reports. Employers will also be wanting to potentially investigate the causes of any discrepancies so they are kind of forearmed when it comes to reporting. What we are seeing is employers are basically pulling together kind of cross organisation groups of people to work on this because it is going to involve lots of different disciplines; you have got payroll, finance, HR, legal, lots of people that need to effectively be involved in this. The other point to flag is that in the private sector there is a requirement for a senior officer to sign off on the final results so it needs to have senior buy-in from the outset.

Jane: And what if an employer is worried that the information that is flushed out by that dummy run might expose them to equal pay claims. Is that a concern?

Louise: It is a potential concern and it is not necessarily the case that having a gender pay gap means there are equal pay issues within an organisation. That said, if you do not know what is causing your gender pay gap in your organisation you will be mindful of potential equal pay consequences and one of the ways to deal with that is to obtain legal support either internally or externally to maintain privilege over your results as you are collating the data.

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.

Events from this Firm
3 Oct 2017, Seminar, London, UK

Join us over breakfast for our third retail-focused seminar.

10 Oct 2017, Other, London, UK

Join us for our Real Estate Sector Next Generation networking drinks evening.

12 Oct 2017, Webinar, Birmingham, UK

Join us for an interactive evening exploring the possibilities of implementing digital construction in real life projects.

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.