Gender Pay Reporting

The Department of Children, Equality, Disability, Integration and Youth have published guidance and FAQ documents for employers on how to calculate the various metrics required by the Gender Pay Gap Information Act 2021.

In 2022, employers with 250+ relevant employees on the snapshot date from June 2022 (1-30 June - date to be chosen by employer) will have to report on the 12-month period preceding and including the chosen snapshot date on the mirror date in December 2022. This will extend to employers of 150+ employees in 2024 and to employers of 50+ employees in 2025.

What will employers have to report?

• the mean and median gender pay gap
• the mean and median bonus gap
• the mean and median gender pay gap of part-time employees
• the mean and median gender pay gap of temporary employees
• the percentage of male and female employees who received bonuses
• the percentage of male and female employees who received benefits in kind
• the proportion of male and female employees in each of four equally sized quartile

Employers will be required to include a narrative alongside the figures explaining the reasons the employer believes are relevant for the figures and the actions they have or may take to address the gender pay gap. There is currently no specified format for the gender pay gap information to be published but it must be available on the employer’s website (or an alternative way that is accessible to all employees and the public) for a period of at least 3 years including the reporting date.

Guidance on calculations

The Guidance lays out how employers can calculate for each person employed on the chosen snapshot date their total ordinary pay, total bonus, total benefits-in-kind and total hours worked for the reporting period. Employers will also need to be mindful of which employees were full-time, part-time or temporary during the reporting period. All of this will enable their hourly remuneration to be calculated as well as the various calculations required to report the elements above.

It is essential to be aware of the various definitions throughout as they identify what is to be included or indeed excluded from different calculations. This is particularly relevant for employers who may have already reported in other jurisdictions as the definitions may vary e.g., the Irish definition of Ordinary Pay although quite similar to the UK definition, includes overtime and requires employers to have a strong record of all overtime hours to take into account for this calculation.

At this stage there is not a lot of time for employers to undertake this exercise and for many it is a new process which will take time. As such work should begin as soon as possible to prepare the data and calculate the various metrics required. To support that, employers may need a team of key stakeholders from payroll to provide the data, HR to ensure the people data is up to date and to identify or create the initiatives that will help address the gender pay gap, and communications to assist in developing and presenting the report. In addition to the data required it is worth examining additional data around gender balance in recruitment, promotion opportunities, job titles and different levels to understand where possible blocks or opportunities for change may exist.

If you have any questions or queries on the above, please contact Emma on Emma.crowley@Sfa.ie 01 6051668