Publication of the Gender Pay Gap Reporting Regulations

10 June 2022 3 min read

By Caroline Mazza

On 3 June 2022, the long-awaited regulations setting out the detail of the gender pay gap reporting obligations were published.

The reporting obligations initially apply to employers with 250 + employees. This will extend to employers with 150 + employees in June 2024, and to employers with 50 + employees in June 2025.

Employers in scope this year must report on specified gender pay gap data no later than six months after the “snapshot date” (a date in June 2022 chosen by the employer).

An updated overview of the gender reporting obligations is set out on the table below.

Question Answer
What is the gender pay gap? The gender pay gap is the average difference between what women in aggregate are paid, compared to men.
What is the snapshot date? Employers are required to select a date in the month of June each year, which will be the snapshot date for the purposes of the reporting obligations. The first reporting period will be the 12 months preceding the employer's snapshot date.
What information must be published?
  • the differences, as a percentage, between the mean and the median hourly remuneration of male and female employees, part-time employees and employees on temporary contracts;
  • the differences between the mean and the median bonus remuneration of male employees and female employees as a percentage;
  • the percentage of all male employees and all female employees who were paid bonus remuneration;
  • the percentage of all male employees and all female employees who received benefits in kind; and
  • the respective percentages of all relevant employees who fall within each remuneration quartile pay band who are male and female.

The regulations provide further explanation on how to calculate the hourly remuneration.

What if a gap referable to gender is identified? If the information described above shows a gap referable to gender, employers must publish a report consisting of a written statement setting out the reasons for the differences in the employer’s opinion and the measures, if any, being taken or proposed to be taken by the employer to eliminate or reduce such differences.
When the information must be published? Additionally, the information and, where applicable, the report must be available for a period of not less than 3 years from the publication date.
Where the information must be published?

The information and, where applicable, the report must be published on the employer’s website in a manner that is accessible to all their employees and the public.

Where the employer does not have a website, they must make the information and, where applicable, the report available in a physical form for inspection during normal business hours by all their employees and the public at they registered office or principal place of business.

How will the obligations be enforced?

The Irish Human Rights and Equality Commission (“IHREC”) can make an application to the Circuit Court or the High Court for an order to require an employer to comply with the regulations.

Additionally, employees who believe their employer has not complied with the obligations may make a complaint to the Workplace Relations Commission (“WRC”), which can then be investigated.
While there are currently no sanctions provided for the lack of compliance with the regulations, it is important for employers to consider the implications of non-compliance.