Gender pay gap reporting

Gender pay gap reporting measures gender representation across an organisation. It compares the average pay of all working men and women, not just those in similar roles. As a result, it is not about equal pay for equal work but forms part of a broader strategy to identify and address gaps in workforce participation rates between genders.

Various factors can drive the gender pay gap, including employee policies, job satisfaction, well-being, diversity and inclusion, and pay equity. An organisation may have a gender pay gap even if it does not have an equal pay issue. For instance, a company with a significantly larger proportion of women in part-time roles may see a wider gender pay gap as a result.

The Gender Pay Information Act (the Act) was signed into legislation on 13 July 2021. The Act amends existing regulations to impose new reporting requirements on both private and public sector employers.

From 2022, employers with more than 250 employees must comply with these regulations. By 2024, this requirement will extend to employers with 150 or more employees, and by 2025 it will include those with 50 or more employees. Employers with fewer than 50 employees are exempt from the reporting requirements.

• 2022-2023: Companies with over 250 employees
• 2024: Companies with over 150 employees
• 2025: Companies with over 50 employees

Employers must choose a ‘snapshot’ date in June and report on their employees’ remuneration for the 12-month period preceding this date.

The legislation includes several measures to address non-compliance. Employees can seek an order from the Workplace Relations Commission to compel an employer to comply. In more severe cases, the Irish Human Rights and Equality Commission can bring proceedings in the Circuit Court or High Court.

Employers should also consider the broader impacts of non-compliance, including reputational damage, brand risk, and reduced attractiveness to potential talent.