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Gender pay gap reporting

Richard Thurlow

Employers with more than 250 employees MUST publish and report specific figures about their gender pay gap.

The gender pay gap is the difference between the average earnings of men and woman expressed relative to men’s earnings.  For example – “woman earn 15% less than men per hour”.

Employers must both:
  • Publish gender pay gap data and a written statement on their public facing website.
  • Report the data to the government online - via the pay gap reporting service.
If your business has fewer than 250 employees, you can publish and report if you wish but you are not obliged to do so.

When do I need to make a report?
You must report data annually relating to your ‘snapshot date’.  This is:
  • 31st March for public sector organisations
  • 5th April for businesses and charities
You must publish your figures within a year of the snapshot date. 

Who must be included in the data?
You must include all employees in your report.  The definition of an ‘employee’ for gender pay gap reporting includes:
  • Anyone who has a contract of employment with your organisation
  • Workers and agency workers
  • Some self-employed people (where THEY MUST personally perform work for you.)
Each part time worker is counted as one person for gender pay gap reporting purposes (this also includes job share employees)

Partners who take a share of the organisation’s profits do not need to be included in the calculations.

What do I need to report?
There are six basic calculations that must be included.  These are: 
  • Mean gender pay gap in hourly pay
  • Median gender pay gap in hourly pay
  • Mean bonus gender pay gap
  • Median gender pay gap
  • Proportion of males and females receiving bonus payment
  • Proportion of males and females in each pay quartile
Where do I get the information to make the calculations?
You will need to gather the information required from your payroll to make your calculations. You will need to publish a written statement alongside your figures confirming the accuracy of your calculations.  This must be signed by an appropriate senior person, such as a director or Chief Executive and must be published on your organisation’s website.

How often do I need to do this?
You must publish the data annually if you have 250 employees or more.

Where can I find out more?
For more information visit
For help and advice on this or any other payroll matter, please contact your local Moore representative.