What is the Gender Pay Gap Information Act 2021?

The gender pay gap is the difference in the average hourly wage of men and women across a workforce. The Gender Pay Gap Information Act 2021 requires organisations to report on their hourly gender pay gap across a range of metrics.

The Regulations which set out the detail on how these calculations will be made are published at the link below:

The Employment Equality Act 1998 (Section 20A)(Gender Pay Gap Information) Regulations 2022

Amendments have been made to the 2022 regulations to reflect the obligation on organisations with over 150 employees to report, and are available at the following link:

The Employment Equality Act 1998 (Section 20A)(Gender Pay Gap Information)(Amendment) Regulations 2024

Organisations with over 150 employees are being asked to report on their Gender Pay Gap for the first time in 2024.

Organisations are asked to select a ‘snapshot’ date in the month of June. Their reporting will be based on the employees they have on this date.

Organisations then have six months to prepare their calculations before reporting six months later, by the end of December.

It is intended that from 2025 the reporting date will change to 5 months from the snapshot date in June. This means that mandated organisations will report on their Gender Pay Gap in November 2025.

An organisation should carry out a headcount of all persons employed by them on the snapshot date, including employees not rostered to work on that date and employees on leave.

Organisations are asked to produce a report providing the following details:

(a) the difference between the mean hourly remuneration of employees of the male gender and that of employees of the female gender expressed as a percentage of the mean hourly remuneration of employees of the male gender;

(b) the difference between the median hourly remuneration of employees of the male gender and that of employees of the female gender expressed as a percentage of the median hourly remuneration of employees of the male gender;

(c) the difference between the mean bonus remuneration of employees of the male gender and that of employees of the female gender expressed as a percentage of the mean bonus remuneration of employees of the male gender;

(d) the difference between the median bonus remuneration of employees of the male gender and that of employees of the female gender expressed as a percentage of the median bonus remuneration of employees of the male gender;

(e) the difference between the mean hourly remuneration of part-time employees of the male gender and that of part-time employees of the female gender expressed as a percentage of the mean hourly remuneration of part-time employees of the male gender;

(f) the difference between the median hourly remuneration of part-time employees of the male gender and that of part-time employees of the female gender expressed as a percentage of the median hourly remuneration of part-time employees of the male gender;

(g) the percentage of all employees of the male gender who were paid bonus remuneration and the percentage of all employees of the female gender who were paid such remuneration;

(h) the percentage of all employees of the male gender who received benefits in kind and the percentage of all employees of the female gender who received such benefits.

(i) The difference between the mean hourly remuneration of employees of the male gender on temporary contracts and that of employees of the female gender on such contracts expressed as a percentage of the mean hourly remuneration of employees of the male gender;

(j) The difference between the median hourly remuneration of employees of the male gender on temporary contracts and that of employees of the female gender on such contracts expressed as a percentage of the median hourly remuneration of employees of the male gender;

(k) the respective percentages of all employees who fall within each of

(i) the lower remuneration quartile pay band,

(ii) the lower middle remuneration quartile pay band,

(iii) the upper middle remuneration quartile pay band, or

(iv) the upper remuneration quartile pay band,

who are of the male gender and who are of the female gender.

The relevant employer must also publish a report setting out—

(i) in the employer’s opinion, the reasons for such differences in that employer’s case, and

(ii) the measures (if any) being taken, or proposed to be taken, by the employer to eliminate or reduce such differences in that employer’s case.

The gender pay gap information must be published on the employer’s website or in some other way that is accessible to all its employees and to the public.

An online portal for reporting is under development currently.

The Department of Children, Equality, Disability, Integration & Youth are unable to provide assistance in the interpretation of the Act and the Regulations. Please contact your legal advisor for issues related to the interpretation