UK Gender Pay Gap Reporting

Thursday 31 August 2017

By Halinka Rands, Payroll Team Leader, Equiom Scotland


From 6 April 2017, if your organisation has 250 or more employees you must publish and report specific figures about your gender pay gap. The gender pay gap is the difference between the average earnings of men and women, expressed relative to men’s earnings.

Employers must publish their gender pay gap and a written statement on their public facing website and report their data to government online via a special reporting service. If your organisation has fewer than 250 employees, you can publish and report voluntarily.

Snap shot date

The figures required must be calculated using a specific reference date – this is referred to as the ‘snap shot date’.

The snap shot date each year is 31st March for public sector organisations and 5th April for businesses and charities.

Organisations must publish within a year of the snap shot date, for example, businesses and charities must publish by 4th April each year. Public sector organisations must publish by 30th March each year.

If your organisation is a ‘relevant employer’ (more than 250 employees) and runs multiple payrolls (payrolls for different departments or business functions) data should be merged and one set of figures reported.

You must publish on your organisation’s public-facing website and report to government your organisation’s:

  •  mean gender pay gap in hourly pay
  • median gender pay gap in hourly pay
  • mean bonus gender pay gap
  • proportion of males and females receiving a bonus payment
  • proportion of males and females in each pay quartile

Written statement

Alongside publishing the figures on your organisation’s public facing website, if your organisation is a business or charity, it must also publish a ‘written statement’. This statement must confirm that the published information is accurate and be signed by an appropriate person. 

The appropriate person will depend on the type of employer involved:

  • for any corporate body other than a limited liability partnership, this will be a director (or equivalent)
  • for a limited liability partnership, this will be a designated member
  • for a limited partnership, this will be a general partner
  • for any other kind of partnership, this will be a partner
  • for an unincorporated body of persons other than a partnership, this will be a member of the governing body or a senior officer
  • for any other type of body, this will be the most senior employee

This new legislation has been effective from 6 April and requires UK businesses to complete their reporting requirements by 31 March 2018, including charities.


For further information about the impact of Gender Pay Gap Reporting or to learn how Equiom can help you, please contact Halinka Rands.