Gender pay gap reporting

Who has to report

The Great Britain duty generally applies to a relevant private, voluntary or public-sector employer with 250 or more relevant employees on its annual snapshot date. The GOV.UK threshold guidance explains that separate legal entities normally count and report separately rather than combining a group by choice.

Snapshot dates, employee definitions and deadlines differ between the private and voluntary sector and much of the public sector. Check the current rules for the entity instead of copying last year's timetable. An NI-based entity can still be in scope if it has 250 or more employees working in Great Britain. More generally, GOV.UK says to consider whether each worker has a sufficiently strong connection to British employment law.

What employers publish

Covered employers publish prescribed mean and median hourly-pay gaps, bonus gaps, the proportions receiving bonus and the proportions in each pay quartile. Keep a record of scope decisions, pay components, exclusions, calculations, approvals and the exact figures submitted.

The employer publishes on its own website and reports through the government service. A director or other appropriate senior person must provide the required statement for private and voluntary-sector employers.

What the figures do and do not show

The figures show aggregate workforce outcomes. They do not by themselves prove equal-pay compliance or a breach. Use a supporting narrative to explain relevant context accurately and an action plan to set accountable steps where useful.

From April 2026, employers with 250 or more employees can voluntarily publish an action plan covering steps to reduce the gender pay gap and support employees experiencing menopause. The current GOV.UK action-plan guidance says the plans are intended to become mandatory from spring 2027, subject to secondary legislation. This page has an earlier review date so that threshold, timetable and action-plan claims are checked before the next reporting cycle.