Update on this year’s gender pay reporting under the Gender Pay Gap Information Act 2021

At a glance

• Employers with 150 or more employees must report on gender pay gap information under the Gender Pay Gap Information Act 2021 (Act).
• The reporting date will be six months after their chosen snapshot date, which can be any date in June 2024, ie they must report by December 2024.

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The Act introduced the legislative basis for gender pay gap reporting in Ireland. The Regulations under the Act have been updated to reflect the mandatory reporting of an organisation’s gender pay gap for those with at least 150 employees. The Act stipulates a separate reporting requirement to the upcoming EU Pay Transparency Directive. Employers must calculate the pay gap under several metrics, set out the reasons for any difference in pay and propose measures to eliminate the pay gap where applicable.  

Companies are required to calculate their gender pay gap based upon key metrics available on a snapshot date they choose in June. Even if the number of employees or their rate of pay changes after this date, companies are obligated to use the snapshot date to determine their gender pay gap.  

Any date in June may be selected. All required reporting must be completed within six months of this date, ie if a company chose 1 June as the snapshot date, the deadline would be 1 December.

All employees must be included in the report, including employees not rostered to work on that date and employees on leave.