Gender Pay Gap Reporting Obligations for Employers

Certain employers will soon be required to publish statements relating to gender pay gaps, where there are gender-related differences in the remuneration paid to female and male employees within a business. These employers will be required to publish details of the gender pay gaps in their organisation and statements explaining the reasoning for these differences. The Gender Pay Gap Information Act 2021, which amends the Employment Equality Act 1998 makes provision for Gender Pay Gap Information Regulations which are currently being drafted by the Government. The requirements will gradually take effect over the coming months and years.

For organisations with 250 or more employees, employers will be required to choose a ‘snapshot’ date in June 2022 and publish a report on the hourly gender pay gap for those employees on the same date in December 2022. Employers will also be required to publish statements setting out the measures they will take to eliminate or reduce gender pay gaps.

Employers will be required to publish the following differences between female and male employees;

  • mean hourly remuneration;
  • median hourly remuneration;
  • mean bonus remuneration;
  • median bonus remuneration;
  • mean hourly remuneration of part-time employees; and
  • median hourly remuneration of part-time employees.

Further, employers must also outline the percentage of all employees of the male gender who were paid bonus remuneration and/or received benefits in kind, versus the percentage of all employees of the female gender who were paid or received such remuneration and/or benefits.

The above differences are to be expressed as a percentage.

What does this mean for employers?

The reporting requirement will initially only apply to organisations with 250 or more employees in 2022 but the requirement will extend to organisations with 150 or more employees by 2024, and those with 50 or more employees by 2025.

If an employer fails to comply with reporting requirements, an employee may be entitled to redress against their employer through the Workplace Relations Commission.

The Regulations will not apply to employers having fewer than 50 employees.


O'Loghlin Hughes Sinead O'Loghlin Managing Partner

Sinéad O’Loghlin


Darragh Hulgraine